4.6.- Chapter VI The regime of movement of goods

Article 30. - Guides remission. - Referral guidelines will be issued in the following cases:

a) For the sender of the goods within the country, by any
reason or purpose, whether the transfer is carried out by their own means or with the participation of third parties engaged for the purpose, and,
b) For the carrier if the sender of the goods is not required to issue sales receipts.
No guide is required for reference in case of moving the household items used in any state.
When moving goods under the customs transit regime respective rules shall apply:

Section 31. - Preprinted information. - The reference guide will have the following printed information:

a) Identification of the issuer, including unique registration number Taxpayers headquarters, including the receipts issued by branches; surnames and names, corporate name as it appears in the Register of Taxpayers, trade name, if any; and address of the parent company and the property is located where the emission point,
b) Description of the instrument;
c) Serial number and sequence number];
d) Reason for transfer. Shall record the following options, but if it is not used any of them, you can print only the necessary:,
I. Sale;
II. Purchase,
III. Transformation-
IV. Consignment-
V. Remand
VI Transfer between establishments of the same company;
VII. Transfer by itinerant issuer of sale;
VIII. Importation
IX. Export, and
X. Others not included in the above such as exhibition, demonstration, etc. ..
e) Number of print authorization granted by the IRS
Internal data printing or establishment that made graphic printing. including number, printing authorization granted by the Internal Revenue Service; unique registration number Taxpayers, names or trade names, commercial name, considering the case, and date of printing. and.
f) the original destination (recipient or user) and copies (sender, sender or
carrier and to the Internal Revenue Service when required).

Section 32. - Other information transfer. - Be included in the transfer guides, as
printed information not necessarily, as follows:
a) address point.
b) Identification of the recipient including Record Number of Taxpayers, unless Forced to have it not, in which case they must
include the identity card; surnames names, corporate name, and residence address of the establishment that constitutes the point of arrival;
c) Identification of the person responsible for transport including number of
Registry of Taxpayers or identity card and last names. corporate name;
d) Detailed description of the goods transported or stored remitted, name, features. Quantity and unit of measure;
e) Number of the invoice, bill of sale or liquidation of purchase, in the case of transfer by sale or purchase, date of issue, and,
f) Date of commencement and completion of relocation
For the guide to be issued by the customs agency in addition to the information required in previous letters. must be entered identification data of the owner or consignee of the goods.
When using more than one mode of transport, should be detailed
further information relating to the letters a). b) and c), for each stretch.

Section 33. - Rules for the transfer and delivery of goods. - The transfer and delivery of goods are subject to the following rules:
a) Referral guidelines support the transfer of property at the time of transfer. services, involving transformation or not well, consignment, remission between establishments of the same company and others:
b) The documents supporting the transfer of property shall be issued in the form prior to the move, for each transport unit and shall be no erasures or enmendadoras:
c) There must be the bill, note or bill of sale, cash register ticket issued when provided by end users, for which the tax authorities take into account the time of requesting the documents supporting the transfer, the amount, unit value and volume of goods transported characteristics: Anyone who transports goods is required to deliver to the Internal Revenue Service a copy of the reference guide that corresponds to it in case it is required:
e) In case of international freight carried by road transport companies authorized under international law and international agreements, the documents supporting the transfer of goods are the consignment note and manifest international road freight and statement customs transit
f) In the event that the carrier for reasons not attributable to this saw is unable to arrive at the point of arrival recorded on the waybill or having arrived at the point of arrival, saw unable to deliver the goods accordingly be transferred from a different point, it must record that supported referral guide the transfer interrupted (at the time the event occurs that generates such impossibility) new points of departure and arrival indicating the reason for the interruption in the movement, and,
g) All documents mentioned above shall be kept by the consignee of the goods, who is obliged to keep a sorted file, leg where the Internal Revenue Service requests it.

Article 34. - Mobile emission points. - In the case of sales points or issuers mobile roaming bills or receipts from commercial, referral guidelines that support the assets transferred shall slogan Legend 'Itinerant Issuer ". in the corresponding place in the data record identifying the addressee.
Once the sale must state the numbering of the sales receipts issued in the corresponding reference guide.
In the case of transfer of goods between establishments of the same company, the addresses of the establishments that constitute the points of departure and arrival must have been declared in the Register of Taxpayers, as provided in the rules of matter.