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ARTICLE 22 B: HOW THE REFUND OF A BALANCE IN FAVOR OR AN IMPROPER PAYMENT IS MADE |
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| contenido | ARTICLE 22 B: HOW THE REFUND OF A BALANCE IN FAVOR OR AN IMPROPER PAYMENT IS MADE The tax authorities will make the refund by deposit in the taxpayer's account that requests it, for which, the latter must provide in the refund request or in the corresponding declaration the number of its account in the terms indicated in the sixth paragraph of article 22 of this Code --613-Art. 22--. For these purposes, the account statements issued by financial institutions will be considered as proof of payment of the respective refund. In the cases in which on the expiration of the term referred to in the aforementioned provision it is not possible to make the deposit for reasons attributable to the financial institution designated by the taxpayer, said period shall be suspended until the deposit can be made. The mentioned period will also be suspended when it is not possible to make the deposit in the account provided by the taxpayer because it is nonexistent or has been canceled or when the account number provided by the taxpayer is wrong, until as long as the taxpayer provides a number of valid account.
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