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ARTICLES

LEGAL RESOURSES

Exchange rate:

$ 17.26

    • ARTICLE 48: RULES FOR REQUESTING REPORTS, DATA, DOCUMENTS, OR ACCOUNTING RECORDS OUTSIDE A HOME VISIT

     

    When the tax authorities request taxpayers, those responsible for solidarity or third parties, reports, data or documents or request the presentation of the accounting records or part of it, for the exercise of their faculties of verification, outside a home visit, they will be as follows:

  • The request will be notified to the taxpayer in accordance with the provisions of article 134 of this law. (CFF: Art. 134)

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  • The request shall indicate the place and the period in which the reports or documents must be provided.

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  • The required reports, books, or documents must be provided by the person to whom the request was directed or by their representative.

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  • As a result of the review of the reports, data, documents, or accounting records required to taxpayers, those responsible for solidarity or third parties (CFF: Art. 85) (CFF: Art. 86), the tax authorities will make sua sponte observations, in which they will record in a circumstantial way the facts or omissions that had been known and involve non-compliance with the tax provisions of the taxpayer or the responsible for solidarity, who may be notified in accordance with the provisions in article 134 of this Code. (CFF: Art. 134)

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  • When there are no observations, the supervisory authority shall communicate to the taxpayer or the responsible for solidarity, by official notice, the conclusion of the cabinet review of the documents presented.

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  • The letter of observations referred to in section IV of this article shall be notified in compliance with the provisions of section I of this article and in the place specified in this last-mentioned section. The taxpayer or the responsible for solidarity shall have a period of twenty days, counted from the day following the notification of the official letter of observations, to present the documents, books, or records that distort the facts or omissions established in the same, as well as to choose to correct their tax situation. In the case of more than one year reviewed or when the review includes, in addition to one or more years reviewed, fractions of another year, the term will be extended for another fifteen days, provided that the taxpayer presents notice within the initial period of twenty days.

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    The facts or omissions recorded in the official letter of observations will be considered as consented, if in the probationary period the taxpayer does not present documentary evidence that distorts them.

     

    The period indicated in the first and second paragraphs of this section is independent of that established in article 46-A of this Code. (CFF: Art. 46A)

     

  • In the case of the revision referred to in section IV of this article, when it relates to the exercise of the faculties referred to in articles 179 and 180 of the Law on Income Tax (Ley del Impuesto sobre la Renta), the term referred to in the previous section, will be two months, and can be extended only once for a period of one month at the request of the taxpayer. (CFF: Art. 87) (CFF: Art. 88)

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  • Within the term to distort the facts or omissions established in the letter of observations, referred to in sections VI and VII, the taxpayer may choose to correct their tax situation in the different contributions subject to review, by submitting the form of correction of their fiscal situation, of which shall provide a copy to the reviewing authority.

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  • When the taxpayer does not completely correct their fiscal situation in accordance with the official observations or does not distort the facts or omissions recorded in said document, the resolution determining the contributions or exploitations omitted will be issued, which will be notified to the taxpayer complying with the provisions of the section I of this article and in the place specified in said section.

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    For the purposes of the first paragraph of this article, it is considered as part of the documentation or information that the tax authorities may request, that relating to the bank accounts of the taxpayer.