CHAPTER SECOND
OF THE ASSEMBLING
SECTION FIRST
OF THE COMPANIES ASSEMBLY PLANTS
Art. 23°. - Juridical Capacity
National or foreign people that are constituted to the only effect of operating as Companies Assembly plants, will be constituted as Centers of Costs of Production and they will be applied the tributary treatment settled down in the Law, this Regulation and the respective Resolutions. They will be qualified to carry out anyone of the operations authorized by the Law, this Regulation and their respective Resolutions, not being able to, in any case, to carry out another type of commercial operations.
SECTION SECOND
OF THE ASSEMBLING FOR LAZY CAPACITY
Art. 24°. - Juridical Capacity
The Paraguayan Companies already installed and guided to the national production that they have lazy capacity in their facilities, they will be been able to welcome to the Regime of Assembling, following the same steps and procedures settled down in this Regulation for the Company Assembly plant. About concerns to the Operations Assembly plants, these Companies, will be established as Centers of Costs of Production and in consequence, they will be applied the tributary treatment settled down in the Law, the present Regulation and respective Resolutions.
Art. 25°. - Rights and Obligations
The Assembly plants for Lazy Capacity will have the same rights and obligations those constituted exclusively to operate as Companies Assembly plants, except in all the related with their operations guided to the Internal Market, which will have the treatment inside the General Regime.
Art. 26°. - Requirements and Steps of Approval.
These Companies, they will fulfill the requirements foreseen for the approval of the Programs of Assembling, more the following specific requirements:
- Description of the capacity of installed production
- Description of the production capacity used to the moment to request the approval of the Program.
- Technical description of the improvements and/or amplifications physical equipment and/or of the production capacity to be introduced soon after the application of the requested program.
Art. 27°. - Steps of Approval
To the effects of the approval, they will fulfill the established steps for the Program of Assembling.
SECTION THIRD
OF THE SUBASSEMBLING
Art. 28°. - Juridical Capacity
The Paraguayan Companies already installed and guided to the production national and/or for the export that they have lazy capacity in their facilities they will be been able to welcome to the Regime of Subassembling and they will have the established fiscal and tributary treatment for the Assembling for Lazy Capacity. Also, the establishment of Companies will be authorized dedicated exclusively to operations of Subassembling they will have the established fiscal and tributary treatment for the Subassembling.
Art. 29°. - Requirements and Process of Approval
These Companies, they will present, to more than the Contract of corresponding Subassembling, with signature certification, the same requirements and steps demanded for the Assembling by Lazy Capacity.
Art. 30°. - Use of the Basic Matters
Inputs and Resulting Products and By-products. The Companies Subassembling won't be able to give to these Goods, in any case a destination different to the one specified in the Program of Subassembling, neither eat to transfer them, to onerous or gratuitous title.
Art. 31°. - Responsibilities
The relationships between the Company Assembly plant and the Subassembling, will be governed by the norms of the Private Right. However, all responsibility of fiscal character, emergent of the Contract of Subassembling and/or of the Program of Subassembling in process, specifically those related with the Goods Cared Temporarily by the Assembly plant, it will be responsibility of this last one.
Art. 32°. - Wastes
The Wastes coming from the processes of Subassembling will have the same treatment that the one mentioned in the respective chapter.
