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| titulo | ARTICLE 22 D: PROCEDURE TO VERIFY WHETHER THE REFUND OF UNDULY PAID TARIFFS PROCEEDS |
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| contenido | ARTICLE 22 D: PROCEDURE TO VERIFY WHETHER THE REFUND OF UNDULY PAID TARIFFS PROCEEDS
The faculties of verification, to verify the origin of the refund referred to in the ninth paragraph of article 22 of this Code --613-Art. 22--, will be carried out through the exercise of the faculties established in sections II or III of article 42 of this Code --615-Art. 42--. The tax authority may exercise the faculties of verification referred to in this provision for each refund request submitted by the taxpayer, even when referred to the same contributions, exploitations, and periods, in accordance with the following:
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