ARTICLE 241: OPTION OF THE DEPENDENCIES OF THE FEDERAL PUBLIC ADMINISTRATION TO DIRECTLY DISPATCH THEIR MERCHANDISE

The dependencies and entities of the Federal Public Administration (Administración Pública Federal), the productive companies of the State, its subsidiaries or affiliates, the governments of the federative entities and the municipalities, as well as the Legislative and Judicial powers of the Federation, may dispatch their merchandise directly, by means of the accreditation before the Service Tax Administration (Servicio de Administración Tributaria) (RLA: Art. 1), of public officials attached to them.

For such purposes, they must prove (RGCE 2022: Regla 1.10.1) the employment relationship by means of the respective appointment, or the document accredit as officials in terms of the applicable legislation.

In these cases, it will suffice that the accredited official has a legal or regulatory faculties to represent the dependency or entity of the Federal Public Administration (Administración Pública Federal), the productive companies of the State, its subsidiaries or affiliates, government of the federative entity or municipality, respective power, or either, have authorization to dispatch the merchandise on behalf of the official legal entity in question, delegated or issued by the authorized official. (LA: Art. 40)