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| titulo | ARTICLE 50: MAXIMUM PERIOD TO NOTIFY THE RESOLUTION THAT DETERMINES OMITTED CONTRIBUTIONS |
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| contenido | ARTICLE 50: MAXIMUM PERIOD TO NOTIFY THE RESOLUTION THAT DETERMINES OMITTED CONTRIBUTIONS
The tax authorities that when making visits to taxpayers or exercising the faculties of verification referred to in article 48 of this Code --615-Art. 48--, know of facts or omissions that involve non-compliance with the tax provisions, it will determine the omitted contributions by means of a resolution that will be notified personally to the taxpayer or through the tax mailbox, within a maximum period of six months from the date in which the final acts of the visit are drawn up or, in the case of the review of the taxpayers' accounting records that is carried out in the offices of the tax authorities, from the date on which the terms referred to in sections VI are concluded and VII of article 48 of this Code. --615-Art. 48-- The period to issue the resolution referred to in this article shall be suspended in the cases provided for in sections I, II and III of article 46-A of this Code. --615-Art. 46A-- If during the period to issue the resolution in question, taxpayers may file any means of defense in the country or abroad, against the final act of visit or the official letter of observations in question, said period shall be suspended from the date on which the aforementioned means of defense are interposed and until a final resolution is issued. When the authorities do not issue the corresponding resolution within the aforementioned period, the order and the actions that were derived during the visit or review in question will be without effect. Said resolution must indicate the periods within which it can be challenged in the administrative appeal and in the administrative contentious trial. When the reference indication is omitted in the resolution, the taxpayer will have twice the term established by the legal provisions to file the administrative appeal or the administrative contentious trial. |
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