ARTICLE 222: REQUIREMENTS FOR CUSTOMS AGENTS TO ESTABLISH PARTNERSHIPS
For the purposes of the provisions of article 163, section II of the Law (LA: Art. 163), customs agents may constitute a maximum of four partnership to facilitate the provision of their services, and shall: (LFD: Art. 51) (RGCE 2022: Regla 1.4.7) (RGCE 2022: Regla 1.4.10)
Be shareholders of them;
Incorporate the partnership before a notary or public broker, and
Present to the Service Tax Administration (Servicio de Administración Tributaria) (RLA: Art. 1) a certified copy of the company charter in terms of article 162, section XII of the Law (LA: Art. 162), without prejudice to prove its registration in the records that they must make according to their nature and in the terms provided by the applicable legal provisions.