ARTICLE 47: CASES IN WHICH THE HOME VISIT MAY BE CONCLUDED IN ADVANCE

The tax authorities must conclude the visits at the fiscal addresses in advance (CFF: Art. 10) that they have ordered, when the visitor chooses to audit their financial statements by authorized public accountant. The provisions of this paragraph shall not apply when, in the opinion of the tax authorities, the information provided in the terms of article 52-A of this Code (CFF: Art. 52A) by the public accountant that has ruled, it is not enough to know the tax situation of the taxpayer, when it does not present within the terms established in article 53-A (CFF: Art. 53A), the information or documentation requested, when in the dictum there is an abstention of opinion, negative opinion or qualifications, that have fiscal implications, or when the opinion is presented outside the terms established in this Code.

In the case of an advance conclusion referred to in the preceding paragraph, acts must be drawn up stating the reason for such fact.