ARTICLE 33 A: CLARIFICATION OF RESOLUTIONS BY WINDOW

Individuals may go before the tax authorities within a period of six days following that in which the notification of the resolutions takes effect referred to in articles 41, sections I and III, 78, 79 and 81, sections I, II and VI of this Code (CFF: Art. 41) (CFF: Art. 78) (CFF: Art. 79) (CFF: Art. 81), as well as in cases where the tax authority determines by means of general rules, in order to make the clarifications they deem pertinent, the authority must resolve, within a period of six days after it is duly integrated the file through the procedure provided in the aforementioned rules.

The provisions of this article do not constitute an instance, nor does it interrupt or suspend the periods for individuals to file any means of defense. Resolutions issued by the tax authority may not be challenged by individuals.