ARTICLE 17 L: AUTHORIZATION AND TAX USE OF THE TAX MAILBOX

The Service Tax Administration (Servicio de Administración Tributaria), through general rules, may authorize the use of the tax mailbox provided in article 17-K of this Code (CFF: Art. 17K) when the authorities of the centralized and parastatal public administration of the federal, state or municipal government, or the constitutionally autonomous bodies have the consent of the individuals, or, the latter among themselves accept the use of said mailbox.

The information bases deposited in the aforementioned mailbox in terms of this article, may not have a fiscal use for the purposes of the provisions of article 63, first paragraph of this Code.