RULE 2.3.10: OBLIGATION TO PROCESS AND USE BADGES WITHIN THE FISCAL AND CONTROLLED PREMISES

For the purposes of article 17 (LA: Art. 17) of the Law, the people who provide services or who carry out activities within fiscal or controlled premises must process an identification badge, in accordance with the procedure established in the "Guidelines for the processing of Identification Badges and Unique Identification Badges in the fiscal and controlled premises" issued by the General Customs Administration (Administración General de Aduanas), which can be consulted on the Service Tax Administration (Servicio de Administración Tributaria) Portal.

The badge must be valid and worn in a visible place during the time that the persons indicated in the preceding paragraph remain in the fiscal and controlled premises.

In the case of electronic badges issued by the Service Tax Administration (Servicio de Administración Tributaria), an exploitation of $200.00 (two hundred pesos 00/100 m.n.) must be paid.

Law 17 (LA: Art. 14C), 190-IV (LA: Art. 190)