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titulo	ARTICLE 18 A: OTHER REQUIREMENTS THAT THE MENTIONED PROMOTIONS MUST MEET
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contenido	ARTICLE 18 A: OTHER REQUIREMENTS THAT THE MENTIONED PROMOTIONS MUST MEET The promotions submitted to the tax authorities in which inquiries or requests for authorization or regime are made under the terms of articles 34, 34-A and 36-Bis of this Code --615-Art. 34-- --615-Art. 34A-- --615-Art. 36 bis--, for which there is no official form, they must comply, in addition to the requirements established in article 18 of this Code --613-Art. 18--, with the following: Indicate the telephone numbers, if applicable, of the taxpayer and that of those authorized under the terms of article 19 of this Code. --613-Art. 19-- Indicate the names, addresses and the federal taxpayer registration or tax identification number in the case of residents abroad, of all the people involved in the request or consultation caused. Describe the activities to which the interested party is engaged. Indicate the amount of the operation or operations object of the promotion. Indicate all the facts and circumstances related to the promotion, as well as accompany the documents and information that support such facts or circumstances. Describe the business reasons that motivate the proposed operation. Indicate whether the facts or circumstances regarding the promotion have been previously presented before the same or a different authority or have been the subject of means of defense before the administrative or jurisdictional authorities and, where appropriate, the sense of the resolution. Indicate if the taxpayer is subject to the exercise of the faculties of verification by the Secretary of Finance and Public Credit (Secretaría de Hacienda y Crédito Público) or by the Federal Entities coordinated in federal income, indicating the periods and contributions, object of the review. Likewise, it must mention whether it is within the deadline for the tax authorities to issue the resolution referred to in article 50 of this Code. --615-Art. 50-- If the promoter is not in the cases referred to in sections II, VII and VIII of this article, shall expressly express it. When the requirements referred to in this article are not met, the provisions of article 18, last paragraph of this Code, shall be followed. --613-Art. 18--
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ARTICLE 18 A: OTHER REQUIREMENTS THAT THE MENTIONED PROMOTIONS MUST MEET

The promotions submitted to the tax authorities in which inquiries or requests for authorization or regime are made under the terms of articles 34, 34-A and 36-Bis of this Code --615-Art. 34-- --615-Art. 34A-- --615-Art. 36 bis--, for which there is no official form, they must comply, in addition to the requirements established in article 18 of this Code --613-Art. 18--, with the following:

Indicate the telephone numbers, if applicable, of the taxpayer and that of those authorized under the terms of article 19 of this Code. --613-Art. 19--

Indicate the names, addresses and the federal taxpayer registration or tax identification number in the case of residents abroad, of all the people involved in the request or consultation caused.

Describe the activities to which the interested party is engaged.

Indicate the amount of the operation or operations object of the promotion.

Indicate all the facts and circumstances related to the promotion, as well as accompany the documents and information that support such facts or circumstances.

Describe the business reasons that motivate the proposed operation.

Indicate whether the facts or circumstances regarding the promotion have been previously presented before the same or a different authority or have been the subject of means of defense before the administrative or jurisdictional authorities and, where appropriate, the sense of the resolution.

Indicate if the taxpayer is subject to the exercise of the faculties of verification by the Secretary of Finance and Public Credit (Secretaría de Hacienda y Crédito Público) or by the Federal Entities coordinated in federal income, indicating the periods and contributions, object of the review. Likewise, it must mention whether it is within the deadline for the tax authorities to issue the resolution referred to in article 50 of this Code. --615-Art. 50--

If the promoter is not in the cases referred to in sections II, VII and VIII of this article, shall expressly express it.

When the requirements referred to in this article are not met, the provisions of article 18, last paragraph of this Code, shall be followed. --613-Art. 18--

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