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ARTICLES

LEGAL RESOURSES

Exchange rate:

$ 18.67

    • ARTICLE 23: OBLIGATIONS OF COMPANIES WITH AN AUTHORIZED PROGRAM IN OUTSOURCING MODALITY

     

    The company with the Program under the outsourcing modality, must register in its Program the companies that will carry out manufacturing operations. The Ministry will register them, provided that the latter meet the following requirements:

     

  • Their Federal Taxpayer Registration (Registro Federal de Contribuyentes) is active;

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  • Their fiscal address and the addresses where they carry out the industrial processes, are registered and active in the Federal Taxpayer Registration, and

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  • That they are legal entities that pay taxes under Title II of the Law on Income Tax (Ley del Impuesto sobre la Renta).

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    The companies that carry out the manufacturing operations in accordance with this article are responsible for solidarities with the company with the Program, with respect to the payment of contributions, exploitations and their accessories with the exception of fines, when given a different use or destination other than that provided for in this Decree to temporarily imported merchandise that have been transferred.