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ARTICLES

LEGAL RESOURSES

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    • ARTICLE 100C: CANCELLATION ASSUMPTIONS OF REGISTRATION IN THE REGISTER OF CERTIFIED COMPANIES

     

    The Service Tax Administration (Servicio de Administración Tributaria) will cancel the authorization referred to in Article 100-A of this Law (LA: Art. 100A), in accordance with the procedure indicated in its article 144-A (LA: Art. 144A), in the following cases: (RGCE 2022: Regla 7.2.4) (RGCE 2022: Regla 7.2.5)

  • When the requirements established for the granting of the authorization or its extension are no longer fulfilled.

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  • When it fails to comply with the obligations set forth in this Law or in the authorization.

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  • When they incur any cause for cancellation established in this Law or in the authorization.

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    The authorization may be canceled at the request of the authorized company, without it being necessary to carry out the procedure provided for in article 144-A of this Law. (LA: Art. 144A)