Enter your search here

ARTICLES

LEGAL RESOURSES

Exchange rate:

$ 17.35

    • ARTICLE 49: PROCEDURE TO CARRY OUT HOME VISITS

    For the purposes of the provisions of sections V and XI of article 42 (CFF: Art. 42) of this Code, home visits will be carried out in accordance with the following:

  • It will be carried out at the fiscal address, establishments, branches, premises, fixed and semi-fixed place on the public thoroughfare, of taxpayers or tax advisors, provided they are open to the general public, where alienations are made, provide services or engage in the temporary use or enjoyment of goods, as well as in the places where the merchandise are stored or where the activities related to concessions or authorizations or of any register or registration in customs matters are carried out, or where they present their tax advice services to referred to in articles 197 to 202 (CFF: Art. 197) (CFF: Art. 198) (CFF: Art. 199) (CFF: Art. 200) (CFF: Art. 201) (CFF: Art. 202) of this Code.

    •  

  • When the visitors are presented to the place where the diligence is to be carried out, they will deliver the verification order to the visitor, its legal representative, the person in charge or who is in charge of the visited place, indistinctly, and with that person the inspection visit will be understood .

    •  

  • Visitors should identify themselves before the person with whom the diligence is understood, requiring it to designate two witnesses; if they are not designated or the designated ones do not accept to serve as such, the visitors will designate them, stating this situation in the minutes they raise, without this circumstance invalidating the results of the inspection.

    •  

  • In every home visit, the minutes will be drawn up in which the facts or omissions known to the visitors, in the terms of this Code and its Regulations or, as the case may be, the irregularities detected during the inspection will be recorded.

    •  

  • If at the close of the home visit minute, the visitor or the person with whom the diligence was understood or the witnesses refuse to sign the minute, or the visitor or the person with whom the diligence was understood refuses to accept a copy of the act, said circumstance will be established in the minute itself, without affecting the validity and probative value thereof; ending the home visit.

    •  

  • If on the occasion of the home visit referred to in this article, the authorities were aware of breaches of the tax provisions, the corresponding resolution will be formulated. Previously, the taxpayer or tax advisor must be granted a period of three business days to distort the commission of the infraction by presenting the evidence and making the corresponding allegations. If it is observed that the visitor is not registered in the federal taxpayer registration, the authority will require the necessary data for its inscription, without prejudice to the sanctions and other legal consequences derived from said omission.

    •  

    The resolution referred to in the preceding paragraph must be issued within a period not exceeding six months from the expiration of the period indicated in the preceding paragraph.