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| titulo | ARTICLE 13: COMPANY CONTROLLER MODALITY |
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| contenido | ARTICLE 13: COMPANY CONTROLLER MODALITY
Once the Program is authorized under the company controller modality, the individual programs of the controlled companies will be deemed canceled, which may not enjoy a different one individually. The company controller will be directly responsible before the tax and customs authorities, regarding tax credits and other tax and customs obligations, derived from the temporary importation of merchandise under its Program. For the transference and transfer of merchandise temporarily imported under the Program, between the company controller and the controlled societies, the formalities and conditions established by Service Tax Administration (Servicio de Administración Tributaria) must be fulfilled through General Rules on Foreign Trade, without requiring the use of customs declarations (pedimentos). The controlled societies must make the return, regime change or transfer of the merchandise temporarily imported under the protection of the individual Program that, in accordance with the provisions of the first paragraph of this article, was canceled, under the terms and conditions established by the Service Tax Administration (Servicio de Administración Tributaria) through General Rules on Foreign Trade. |
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