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ARTICLE  52:  REQUIREMENTS  TO  PRESUME  THE  TRUTH  OF  THE  FACTS  AFFIRMED  IN  THE  DICTUMS  FORMULATED  BY  THE  REGISTERED  PUBLIC  ACCOUNTANTS  (CPR)

Certain  facts  will  be  presumed,  unless  proven  otherwise,  in  the  statements  made:  in  the  dictums  made  by  public  accountants  on  the  taxpayers'  financial  statements  --618-Art.  91A--  --618-Art.  91B--  or  the  alienation  operations  of  shares  that  they  perform;  in  any  other  dictum  that  has  a  fiscal  impact  formulated  by  a  public  accountant  or  related  to  compliance  with  tax  provisions;  or  in  the  clarifications  that  these  accountants  make  regarding  their  dictums,  provided  that  the  following  requirements  are  met:

People  who  are  up  to  date  in  compliance  with  their  tax  obligations  under  the  terms  of  article  32-D  of  this  Code  --613-Art.  32D--,  for  which  they  must  show  valid  document  issued  by  the  Service  Tax  Administration  (Servicio  de  Administración  Tributaria),  in  which  the  opinion  of  compliance  with  tax  obligations  is  issued.

The  registry  granted  to  public  accountants  who  issue  dictums  for  tax  purposes,  will  be  removed  from  the  register  of  registered  public  accountants  that  the  tax  authorities  keep,  in  those  cases  in  which  said  accountants  do  not  issue  an  dictum  on  the  taxpayers'  financial  statements  or  alienation  operations  of  actions  that  are  carry  out  or  any  other  dictum  that  has  fiscal  repercussion,  in  a  period  of  five  years.

The  five-year  period  referred  to  in  the  preceding  paragraph  shall  be  counted  from  the  day  following  that  in  which  the  last  dictum  issued  by  the  public  accountant  was  presented.

In  these  cases,  will  be  immediately  notified  in  writing  to  the  public  accountant,  the  professional  association  and,  where  appropriate,  the  Federation  of  Professional  Associations  (Federación  de  Colegios  Profesionales)  to  which  the  public  accountant  in  question  belongs.  The  public  accountant  may  request  that  the  registration  of  the  aforementioned  register  be  canceled,  provided  that  it  requests  it  in  writing  within  30  business  days  after  the  date  on  which  it  receives  the  notice  referred  to  in  this  paragraph.

Additionally,  in  said  report  the  public  accountant  must  indicate  if  the  taxpayer  incorporated  in  the  dictum  the  information  related  to  the  application  of  some  of  the  diverse  criteria  to  which  the  tax  authority  would  have  disclosed  in  accordance  with  subsection  h)  of  the  section  I  of  article  33  of  this  Code.  --615-Art.  33--

The  opinions  or  interpretations  contained  in  the  dictums  do  not  bind  the  tax  authorities.  The  review  of  the  dictums  and  other  documents  related  to  them  may  be  carried  out  prior  or  simultaneously  to  the  exercise  of  the  other  faculties  of  verification  with  respect  to  the  taxpayers  or  those  responsible  for  solidarity.

When  the  registered  public  accountant  does  not  comply  with  the  provisions  referred  to  in  this  article,  in  the  Regulations  of  this  Code  or  in  general  rules  issued  by  the  Service  Tax  Administration  (Servicio  de  Administración  Tributaria)  or  does  not  apply  the  rules  or  audit  procedures,  the  tax  authority,  prior  hearing,  exhort  or  admonish  the  registered  public  accountant  or  suspend  for  up  to  three  years  the  effects  of  its  registration,  in  accordance  with  the  provisions  of  this  Code  and  its  Regulations.  If  there  is  a  recidivism  or  the  accountant  has  participated  in  the  commission  of  a  tax  offense  or  does  not  show,  at  the  request  of  authority,  the  work  papers  that  it  prepared  for  the  audit  carried  out  in  the  taxpayer's  financial  statements  for  tax  purposes,  the  proceeding  will  proceed  upon  the  definitive  cancellation  of  said  registration.  In  these  cases,  written  notice  will  be  given  immediately  to  the  professional  association  and,  where  appropriate,  to  the  Federation  of  Professional  Associations  (Federación  de  Colegios  Profesionales)  to  which  the  public  accountant  in  question  belongs;  To  carry  out  the  faculties  referred  to  in  this  paragraph,  the  Service  Tax  Administration  (Servicio  de  Administración  Tributaria)  must  observe  the  following  procedure:

Civil  societies  or  associations  formed  by  the  offices  of  registered  public  accountants,  whose  members  obtain  authorization  to  formulate  the  dictums  referred  to  in  the  first  paragraph  of  this  article,  must  register  with  the  competent  tax  authority,  in  accordance  with  the  Regulations  of  this  Code.

When  the  formulation  of  an  dictum  is  carried  out  without  complying  with  the  requirements  of  independence  by  the  public  accountant  or  by  the  legal  entity  of  which  it  is  a  partner  or  member,  the  public  accountant's  registration  will  be  canceled,  after  hearing,  according  to  the  procedure  established  in  the  Regulations  of  this  Code.