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| titulo | ARTICLE 17 K: DEFINITION AND FUNCTION OF THE TAX MAILBOX |
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| contenido | ARTICLE 17 K: DEFINITION AND FUNCTION OF THE TAX MAILBOX Individuals and legal entities registered in the federal taxpayer registration will have a tax mailbox, consisting of an electronic communication system located on the website of the Service Tax Administration (Servicio de Administración Tributaria), through which:
Individuals and legal entities that have a tax mailbox assigned must, within three days of the day they receive an electronic notice sent by the Service Tax Administration (Servicio de Administración Tributaria) through the communication mechanisms that the taxpayer chooses from among those that are made known through rules of general character --611-Art. 17L--. The authority will send only once, by means of the chosen mechanism, a confirmation notice that will serve to corroborate the authenticity and correct functioning of the latter. --306-Regla 1.3.3-- For the purposes of the provisions of the preceding paragraph, taxpayers must enable the tax mailbox, register and keep updated any means of contact, in accordance with the procedure established by the Service Tax Administration (Servicio de Administración Tributaria) through general rules. When the taxpayer does not enable the tax mailbox or indicates erroneous or non-existent means of contact, or does not keep them updated, it will be understood that it is opposed to the notification and the authority may notify the taxpayer in accordance with the provisions of article 134 --626-Art. 134--, section III of this Code. |
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