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| titulo | ARTICLE 135D: EXTRACTION OF MERCHANDISE INTENDED FOR THE STRATEGIC CONTROLLED PREMISES REGIME |
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| nombre_clave | Art. 135D |
| contenido | ARTICLE 135D: EXTRACTION OF MERCHANDISE INTENDED FOR THE STRATEGIC CONTROLLED PREMISES REGIME
Merchandise that is introduced into the strategic controlled premises regime may be withdrawn from said premises for: --335-Regla 4.8.6--
During the term of the regime, the merchandise may be withdrawn for importation in compliance with the provisions determined by the Service Tax Administration (Servicio de Administración Tributaria) through rules. --335-Regla 4.8.6-- --335-Regla 4.8.14-- The merchandise subject to this regime may be transferred from a real estate located within the controlled premises to another located within the same site, or to another controlled premises enabled under the terms of article 14-D of this Law --199-Art. 14D--, provided that the formalities established by the Service Tax Administration (Servicio de Administración Tributaria) by means of rules are met. --335-Regla 4.8.7-- --335-Regla 4.8.10-- --338-Regla 5.2.6-- --338-Regla 5.2.7-- --338-Regla 5.2.8-- The products resulting from the elaboration, transformation or repair processes that return abroad will result in the payment of the general export tax. --309-Regla 1.6.14-- --309-Regla 1.6.15-- People who have obtained the authorization referred to in article 135-A of this Law --225-Art. 135A--, they will respond directly to the federal tax authorities for the amount of tax credits that correspond to pay for the merchandise that are removed from the controlled premises without complying with the obligations and formalities that are required for them or when they incur infringements or crimes related to the introduction, extraction, handling, storage or custody of the merchandise --326-Regla 3.7.22--. Said responsibility shall include the payment of taxes on foreign trade and other contributions, as well as the compensatory fees that may be caused, and their accessories, as well as the applicable fines. People who have obtained the authorization referred to in article 14-D of this Law --199-Art. 14D--, will be responsible for solidarity in the same terms and conditions. |
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