4.5.- Chapter V Establishment of authorized graphics.

Section 26. - Released graphics establishments. The Service
Internal Revenue authorize each of the graphics facilities for
print or import formats of sale or guides for reference,
provided they meet the following requirements:
a) Having as main economic activity printing or importing documents. Such information shall be recorded in the Register of Taxpayers
b) Being exclusive commercial owners or tenants of the machine that is
used to work This work may only be performed by printing systems, offset or other that the Internal Revenue Service allows,
c) To get current on their tax obligations;
d) Provide telephone and fax, and,
e) Have access to computer systems and the Internet.
Exceptionally, the IRS may grant authorizations to printers that are located in places where there are no media required in this article.
The Internal Revenue Service will make available the list of taxpayers graphics licensed establishments.

Section 27. - Obligations of graphics licensed establishments. - The
graphics facilities authorized by the Revenue Service, Internal shall:
a) Process to the Internal Revenue Service an application for authorization to print receipts and verify relevant data registry of Taxpayers, of those taxpayers Request issuance of sale,
b) Print Information only taxpayers who are authorized by the Internal Revenue Service
c) Develop or print sales receipts with the requirements specified in this Regulation;
d) To declare, in the form and terms determined by the Internal Revenue Service information on the work,
e) To issue invoices for printing services or import sales receipts and
f) Report, the Internal Revenue Service of theft, theft, loss or destruction of sale printed and issued.

Section 28. - Ban graphics licensed establishments. - Graphics licensed establishments may not:
a) Print sales receipts to taxpayers who do not meet the requirements specified in this Regulation;
b) Reset documents which have been stolen, lost or deteriorated, and,
c) transfer to third parties any print job title or import entrusted upon them.

Section 29. - Withdrawal of authorizations to establishments graphics. - The graphics facilities comply with the provisions of this, Chapter, without prejudice, other sanctions as may be appropriate, remain unable
temporarily or permanently, according to the seriousness of the offense, making the print jobs of sale. The Internal Revenue Service will regulate the procedure for the prosecution and imposition of that penalty.