ARTICLE 65: PERIODS TO PAY OR GUARANTEE OMITTED CONTRIBUTIONS DETERMINED BY THE TAX AUTHORITIES

The omitted contributions that the tax authorities determine as a result of the exercise of their faculties of verification, as well as the other tax credits, must be paid or guaranteed, together with its accessories, within thirty days following that in which it has taken effect for its notification, except in the case of tax credits determined in terms of article 41, section II of this Code (CFF: Art. 41) in which this case the payment must be made before the period indicated in said section has elapsed.