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titulo	ARTICLE 52 A: REVIEW OF THE DICTUM AND OTHER INFORMATION REQUIRED TO THE REGISTERED PUBLIC ACCOUNTANTS
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contenido	ARTICLE 52 A: REVIEW OF THE DICTUM AND OTHER INFORMATION REQUIRED TO THE REGISTERED PUBLIC ACCOUNTANTS When the fiscal authorities in the exercise of their faculties of verification review the dictum and other information referred to in this article and the Regulations of this Code, they shall be as follows: First, the public accountant who has formulated the dictum shall be required as follows: Any information that according to this Code and its Regulations should be included in the financial statements issued for tax purposes. The exhibition of the work papers prepared for the audit, which, in any case, is understood to be the property of the public accountant. The information deemed relevant to ensure compliance with the taxpayer's tax obligations. The review referred to in this section will be carried out with the public accountant who has formulated the dictum. This review should not exceed a period of six months from the notification of the request to the public accountant. When, within the aforementioned term, the authority does not directly require the taxpayer the information referred to in subsection c) of this section or does not directly exercise with the taxpayer the faculties referred to in section II of this article, may not return to review the same dictum, except when reviewing facts other than those already reviewed. Having requested the public accountant to have formulated the dictum, the information and documents referred to in the previous section, after having received them or if they were not sufficient in the judgment of the tax authorities to know the tax situation of the taxpayer, or if they are not presented within the terms established in article 53-A of this Code --615-Art. 53A--, or said information and documents are incomplete, the said authorities may, in their dictum, exercise their faculties of verification directly with the taxpayer. The tax authorities may, at any time, request from third parties related to the taxpayer or those responsible for solidarity, the information and documentation to verify whether the data consigned in the dictum and in the other documents are true, in which case, the respective request will be made in writing, notifying the taxpayer of a copy thereof. The home visit or the request for information that is made to a taxpayer who decides their financial statements under the terms of this Code, whose sole purpose is to obtain information related to a third party, will not be considered as a dictum review. The term referred to in the second paragraph of section I of this article is independent of what is established in article 46-A of this Code. --615-Art. 46A-- The faculties of verification referred to in this article may be exercised without prejudice to the provisions of the second to last paragraph of article 42 of this Code. --615-Art. 42-- For the exercise of the faculties of verification of the tax authorities, the order established in this article should not be observed when: In the dictum there is an abstention of dictum, negative opinion or qualifications that have fiscal implications. In the event that tax differences to be paid are determined and they are not paid in accordance with the provisions of the penultimate paragraph of article 32-A of this Code. --613-Art. 32A-- The dictum does not have tax effects. The public accountant who formulates the dictum is not authorized or its registration is suspended or canceled. The public accountant who formulates the dictum vacates the place where their fiscal address is --610-Art. 10--, without presenting the notice of change of address in the terms of the Regulations of this Code. The purpose of the acts of verification on contributions or exploitation in foreign trade; tariff classification; compliance with non-tariff regulations or restrictions; the legal importation, stay and possession of merchandise of foreign origin in national territory. The purpose of the acts of verification, whether on the effects of the divestiture of companies or when the integrating company ceases to determine its integrated tax result. In the case of the revision of concepts modified by the taxpayer, which originates the presentation of a complementary declarations subsequent to the issuance of the dictum of the fiscal year to which the modifications correspond. The taxpayer subject to the review, the digital stamp certificate for issuing digital tax receipts online, has been left without effect. In the case of the electronic reviews referred to in section IX of article 42 of this Code. --615-Art. 42-- When having exercised the option referred to in article 32-A of this Code --613-Art. 32A--, the dictum of the financial statements has been presented extemporaneously. For each operation, did not provide the information referred to in article 31-A of this Code --613-Art. 31A-- or provide it incomplete, with errors, inconsistencies or in a manner different from that indicated in the tax provisions. In the case of the review of provisional or monthly payments, only the order established in this article will be applied, with respect to those included in the periods for which the dictum had already been submitted.
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ENV

ARTICLE 52 A: REVIEW OF THE DICTUM AND OTHER INFORMATION REQUIRED TO THE REGISTERED PUBLIC ACCOUNTANTS

When the fiscal authorities in the exercise of their faculties of verification review the dictum and other information referred to in this article and the Regulations of this Code, they shall be as follows:

First, the public accountant who has formulated the dictum shall be required as follows:

Any information that according to this Code and its Regulations should be included in the financial statements issued for tax purposes.

The exhibition of the work papers prepared for the audit, which, in any case, is understood to be the property of the public accountant.

The information deemed relevant to ensure compliance with the taxpayer's tax obligations.

The review referred to in this section will be carried out with the public accountant who has formulated the dictum. This review should not exceed a period of six months from the notification of the request to the public accountant.

When, within the aforementioned term, the authority does not directly require the taxpayer the information referred to in subsection c) of this section or does not directly exercise with the taxpayer the faculties referred to in section II of this article, may not return to review the same dictum, except when reviewing facts other than those already reviewed.

Having requested the public accountant to have formulated the dictum, the information and documents referred to in the previous section, after having received them or if they were not sufficient in the judgment of the tax authorities to know the tax situation of the taxpayer, or if they are not presented within the terms established in article 53-A of this Code --615-Art. 53A--, or said information and documents are incomplete, the said authorities may, in their dictum, exercise their faculties of verification directly with the taxpayer.

The tax authorities may, at any time, request from third parties related to the taxpayer or those responsible for solidarity, the information and documentation to verify whether the data consigned in the dictum and in the other documents are true, in which case, the respective request will be made in writing, notifying the taxpayer of a copy thereof.

The home visit or the request for information that is made to a taxpayer who decides their financial statements under the terms of this Code, whose sole purpose is to obtain information related to a third party, will not be considered as a dictum review.

The term referred to in the second paragraph of section I of this article is independent of what is established in article 46-A of this Code. --615-Art. 46A--

The faculties of verification referred to in this article may be exercised without prejudice to the provisions of the second to last paragraph of article 42 of this Code. --615-Art. 42--

For the exercise of the faculties of verification of the tax authorities, the order established in this article should not be observed when:

In the dictum there is an abstention of dictum, negative opinion or qualifications that have fiscal implications.

In the event that tax differences to be paid are determined and they are not paid in accordance with the provisions of the penultimate paragraph of article 32-A of this Code. --613-Art. 32A--

The dictum does not have tax effects.

The public accountant who formulates the dictum is not authorized or its registration is suspended or canceled.

The public accountant who formulates the dictum vacates the place where their fiscal address is --610-Art. 10--, without presenting the notice of change of address in the terms of the Regulations of this Code.

The purpose of the acts of verification on contributions or exploitation in foreign trade; tariff classification; compliance with non-tariff regulations or restrictions; the legal importation, stay and possession of merchandise of foreign origin in national territory.

The purpose of the acts of verification, whether on the effects of the divestiture of companies or when the integrating company ceases to determine its integrated tax result.

In the case of the revision of concepts modified by the taxpayer, which originates the presentation of a complementary declarations subsequent to the issuance of the dictum of the fiscal year to which the modifications correspond.

The taxpayer subject to the review, the digital stamp certificate for issuing digital tax receipts online, has been left without effect.

In the case of the electronic reviews referred to in section IX of article 42 of this Code. --615-Art. 42--

When having exercised the option referred to in article 32-A of this Code --613-Art. 32A--, the dictum of the financial statements has been presented extemporaneously.

For each operation, did not provide the information referred to in article 31-A of this Code --613-Art. 31A-- or provide it incomplete, with errors, inconsistencies or in a manner different from that indicated in the tax provisions.

In the case of the review of provisional or monthly payments, only the order established in this article will be applied, with respect to those included in the periods for which the dictum had already been submitted.

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