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| titulo | ARTICLE 53: SOLIDARIAN RESPONSIBLE FOR THE PAYMENT OF CONTRIBUTIONS |
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| contenido | ARTICLE 53: SOLIDARIAN RESPONSIBLE FOR THE PAYMENT OF CONTRIBUTIONS They are responsible for solidarity for the payment of taxes on foreign trade and other contributions, as well as for the compensatory fees that are caused by the introduction of merchandise into the national territory or its extraction, without prejudice to the provisions of the Federal Fiscal Code (Código Fiscal de la Federación) --619-Art. 102--:
The customs agent that has intervened in the customs operation from which the responsibility of the customs agency derives, will be responsible subsidiary of it, with respect to the payment of taxes on foreign trade, the other corresponding contributions and the compensatory fees, which they owe.
The partners of the customs agency, are responsible for solidarity for the contributions that would have been made in relation to the activities carried out by the customs agency, in the part of the tax interest that is not able to be guaranteed with the assets of the same, without this responsibility exceeds their participation in the agency's social capital during the period or on the date in question. This responsible for solidarity will be calculated by multiplying the percentage of participation that the partner has had subscribed social capital at the time of the causation, by the omitted contribution.
The responsibility for solidarity will include the accessories --610-Art. 2--, with the exception of fines. --233-Art. 195-- --68-Art. 235-- |
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