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| titulo | ARTICLE 21: REQUIREMENTS TO PERFORM SUB-MANUFACTURING OPERATIONS |
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| contenido | ARTICLE 21: REQUIREMENTS TO PERFORM SUB-MANUFACTURING OPERATIONS
Companies with the Program that carry out manufacturing operations may temporarily transfer the merchandise referred to in article 4 of this Decree --772-Art. 4-- to other people --218-Art. 112-- --51-Art. 169-- --330-Regla 4.3.4-- --335-Regla 4.8.9--, to carry out export sub-manufacturing operations. For the purposes of the preceding paragraph, the company with the Program must register the other people with the Ministry and prove that they meet the following requirements:
Additionally, the company with the Program must attach a report describing in detail the process that will be carried out by each of the registered people that carry out the export sub-manufacturing, as well as the time involved in carrying it out. The person who performs the export sub-manufacturing operation is responsibility for solidarity with the company with the Program, with respect to the payment of contributions, exploitations, and their accessories except for fines, when given a different use or destination to the provisions of this Decree to temporarily imported merchandise that have been transferred. Individually or jointly, the Ministry and the Service Tax Administration (Servicio de Administración Tributaria) may carry out verification visits to the place or places where the export sub-manufacturing operations are carried out, in accordance with the faculties granted in the matter by the applicable provisions. |
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