ARTICLE 129: RESPONSIBLE SOLIDARIES IN INTERNAL TRANSIT

They will be responsible before the federal tax authorities for the payment of the omitted contributions and compensatory fees, for their accessories (CFF: Art. 2) and of the infractions that are committed during the transfer of the merchandise any of the following individuals:

The transport company registered in the register established by the Regulation (RLA: Art. 189) (RGCE 2022: Regla 4.6.11) that performs the transfer of merchandise (LA: Art. 53), will be responsible for solidarity before the federal tax authorities for the payment of the omitted contributions and compensatory fees, their accessories and the infractions that are committed during the transfer of the merchandise. The registration of the company will be canceled by the Service Tax Administration (Servicio de Administración Tributaria) the procedure for the provisional suspension of the registration until there is a firm resolution that will determine said cancellation, when the reason for exercising the faculties of verification, the customs authorities detect any maneuver tending to avoid compliance with the tax obligations, in accordance with the provisions of article 144-A of this Law. (LA: Art. 144A) (LA: Art. 144B)

The transport companies must maintain the means of control and security indicated by the Service Tax Administration (Servicio de Administración Tributaria) through rules (RGCE 2022: Regla 4.6.18) and must provide the information and documentation required by the customs authorities.

Regardless of the provisions of this article, the customs agent or customs agency that promotes the dispatch will have the responsibility set forth in this Law (LA: Art. 195) for the irregularities derived from the formulation of the customs declaration (pedimento) (RGCE 2022: Apendice 2) and that are detected due to the exercise of the faculties of verification of the customs authority.