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| titulo | ARTICLE 34: INQUIRY ON ACTUAL AND SPECIFIC SITUATIONS |
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| nombre_clave | Art. 34 |
| contenido | ARTICLE 34: INQUIRY ON ACTUAL AND SPECIFIC SITUATIONS
The tax authorities are only obliged to answer questions that individual interested parties make about actual and specific situations. --613-Art. 18A-- --305-Regla 1.2.7-- The authority will be obliged to apply the criteria contained in the answer to the question in question, provided that the following is met:
The authority will not be link by the response granted to the queries made by the taxpayers when the terms of the query do not match the reality of the facts or data inquiry or the applicable legislation is modified. The answers to the inquiries referred to in this article will not be mandatory for individuals, so they may challenge, through the means of defense established in the applicable provisions, the definitive resolutions in which the authority applies the criteria contained in these responses. The tax authorities must answer the questions made by individuals within three months from the date of submission of the respective application. The Service Tax Administration (Servicio de Administración Tributaria) will publish monthly an extract of the main resolutions favorable to taxpayers referred to in this article and must comply with the provisions of article 69 of this Code. --615-Art. 69-- |
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