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ARTICLE 129: RESPONSIBLE SOLIDARIES IN INTERNAL TRANSIT |
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| contenido | 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 --610-Art. 2-- and of the infractions that are committed during the transfer of the merchandise any of the following individuals: The person who effectuate the internal transit of merchandise. The customs agent or the customs agency in the following cases: When indicated in the customs declaration (pedimento) the name, fiscal address --610-Art. 10-- or the code of the federal taxpayer registration of any individual who has not requested the operation --314-Regla 2.1.2--, or when these data are false or non-existent. When they cannot be located at their address --303-Regla 1.1.3-- indicated for hearing and receive notifications. The transport company registered in the register established by the Regulation --57-Art. 189-- --333-Regla 4.6.11-- that performs the transfer of merchandise --203-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. --228-Art. 144A-- --228-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 --333-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 --233-Art. 195-- for the irregularities derived from the formulation of the customs declaration (pedimento) --379-Apendice 2-- and that are detected due to the exercise of the faculties of verification of the customs authority.
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