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| titulo | ARTICLE 10: WHAT IS CONSIDERED FISCAL ADDRESS |
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| contenido | ARTICLE 10: WHAT IS CONSIDERED FISCAL ADDRESS
It is considered fiscal address --68-Art. 231--:
Provided that the taxpayers have not declared any of the addresses mentioned in the preceding paragraphs or have not been located therein, the address they have declared to the financial entities or to the savings and loan cooperative societies, when they are users of the services they provide.
When the taxpayers have not designated a fiscal address being obliged to do so, or have designated as a fiscal address a place other than the one that corresponds to them in accordance with the provisions of this same provision or when they have declared a fictitious address, the tax authorities may carry out proceedings in any place where they carry out their activities or in the place that according to this article considers their address, interchangeably. |
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