ARTICLE 3: EXTENSION OF DEADLINES

The Customs Authority may extend the terms referred to in articles 97 (LA: Art. 97), last paragraph; 103 (LA: Art. 103), first paragraph; 116 (LA: Art. 116), second paragraph and 117 (LA: Art. 117), first paragraph of the Law, as well as those expressly stated in these Regulations (RLA: Art. 1), provided that prior to the expiration of the same, the interested parties transmit to the Customs Authority the corresponding extension request, indicating the name, denomination or business name of the interested party, their fiscal address and the code of the Federal Taxpayer Registration (Registro Federal de Contribuyentes) the address to receive notifications, the legal basis that supports the request, as well as comply with the requirements that for each case the Service Tax Administration (Servicio de Administración Tributaria) indicates through Rules. (RGCE 2022: Regla 4.4.3) (RGCE 2022: Regla 4.4.5) (RGCE 2022: Regla 4.4.7)

If the extension is not authorized, the interested party must comply with the respective obligation, within a period of up to fifteen days, counted from the day following that in which the resolution is notified.