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ARTICLE  46:  RULES  FOR  THE  DEVELOPMENT  OF  THE  VISIT  AT  THE  FISCAL  ADDRESS

The  visit  at  the  fiscal  address  --610-Art.  10--  will  be  developed  according  to  the  following  rules:

When,  during  the  development  of  a  visit,  the  tax  authorities  know  facts  or  omissions  that  may  entail  non-compliance  with  the  tax  provisions,  they  will  be  recorded  in  a  circumstance  in  partial  acts.  The  acts  or  omissions  known  to  third  parties  will  also  be  recorded  in  said  acts.  In  the  last  partial  act  that  is  drawn  up  for  this  purpose,  express  mention  will  be  made  of  such  circumstance  and  between  it  and  the  final  act,  at  least  twenty  days  must  pass,  during  which  the  taxpayer  may  present  the  documents,  books,  or  records  that  distort  the  facts  or  omissions,  as  well  as  choosing  to  correct  its  tax  situation.  In  the  case  of  more  than  one  revised  fiscal  year  or  a  fraction  thereof,  the  step  will  be  extended  for  another  fifteen  days,  provided  that  the  taxpayer  presents  notice  within  the  initial  twenty  days.

The  facts  recorded  in  the  acts  referred  to  in  the  preceding  paragraph  shall  be  considered  as  consented,  if  before  the  closing  of  the  final  act  the  taxpayer  does  not  present  the  documents,  books,  or  reference  records  or  does  not  indicate  the  place  where  they  are,  provided  that  the  latter  be  it  the  fiscal  address  or  the  authorized  place  to  keep  its  accounting  records  or  does  not  prove  that  they  are  in  the  possession  of  an  authority.

In  the  case  of  visits  related  to  the  exercise  of  the  faculties  referred  to  in  articles  179  and  180  of  the  Law  on  Income  Tax  (Ley  del  Impuesto  sobre  la  Renta),  at  least  two  months  must  elapse  between  the  date  of  the  last  partial  act  and  the  final  act.  This  period  may  be  extended  only  once  for  one  month  at  the  request  of  the  taxpayer.

Within  a  period  of  no  more  than  fifteen  business  days  from  the  date  of  the  last  partial  act,  exclusively  in  the  cases  referred  to  in  the  preceding  paragraph,  the  taxpayer  may  appoint  a  maximum  of  two  representatives,  in  order  to  have  access  to  the  confidential  information  provided  or  obtained  from  independent  third  parties  regarding  comparable  operations  that  affect  the  competitive  position  of  said  third  parties.  The  appointment  of  representatives  must  be  made  in  writing  and  submitted  to  the  competent  tax  authority.  The  confidential  information  provided  or  obtained  from  independent  third  parties  will  be  considered  consented,  if  the  taxpayer  fails  to  designate,  within  the  conferred  term,  the  said  representatives.  Individuals  taxpayers  may  have  direct  access  to  the  confidential  information  referred  to  in  this  paragraph.

Presented  in  a  timely  manner  the  designation  of  representatives  by  the  taxpayer  referred  to  in  this  section,  authorized  representatives  will  have  access  to  the  confidential  information  provided  by  third  parties  from  that  moment  and  up  to  forty-five  business  days  after  the  date  of  notification  of  the  resolution  determining  the  tax  situation  of  the  taxpayer  who  appointed  them.  Authorized  representatives  may  be  substituted  only  once  by  the  taxpayer,  the  latter  must  make  the  respective  revocation  and  replacement  known  to  the  tax  authority,  on  the  same  date  on  which  the  revocation  and  substitution  is  made.  The  tax  authority  must  record  a  circumstance  act  stating  the  nature  and  characteristics  of  the  information  and  documentation  consulted  by  them  or  its  designated  representatives,  for  each  occasion  in  which  this  occurs.  The  taxpayer  or  its  representatives  may  not  remove  or  photocopy  any  information,  being  limited  to  taking  notes.

The  taxpayer  and  the  representatives  designated  in  the  terms  of  this  section  shall  be  liable  for  a  term  of  five  years  from  the  date  on  which  the  confidential  information  was  accessed  or  from  the  date  of  presentation  of  the  designation  document,  respectively,  of  the  dissemination,  personal  or  improper  use,  for  any  purpose,  of  the  confidential  information  to  which  they  had  access,  by  any  means,  on  the  occasion  of  the  exercise  of  the  faculties  of  verification  exercised  by  the  tax  authorities.  The  taxpayer  will  be  responsible  for  solidarity  for  the  damages  generated  by  the  dissemination,  personal  or  improper  use  of  the  information  --618-Art.  85--  --618-Art.  86--,  made  by  the  representatives  referred  to  in  this  paragraph.  --618-Art.  87--  --618-Art.  88--  --619-Art.  111--

The  revocation  of  the  appointment  of  authorized  representative  to  access  the  confidential  information  provided  by  third  parties  does  not  release  the  representative  nor  the  taxpayer  from  the  responsibility  for  solidarity  that  may  be  incurred  for  the  dissemination,  personal  or  improper  use,  that  make  such  confidential  information.  --618-Art.  85--  --618-Art.  86--

The  aforementioned  section  will  be  without  prejudice  to  the  responsibility  incurred  by  the  public  servant  who  caused  the  violation.