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titulo	ARTICLE 38: REQUIREMENTS THAT MUST HAVE THE ADMINISTRATIVE ACTS TO BE NOTIFIED
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contenido	ARTICLE 38: REQUIREMENTS THAT MUST HAVE THE ADMINISTRATIVE ACTS TO BE NOTIFIED The administrative acts to be notified must have at least the following requirements: Answer in writing in a printed or digital document. In the case of administrative acts recorded in digital documents and must be notified personally or through the tax mailbox, they must be transmitted coded to the recipients. Report the issuing authority. Report place and date of issue. Establish and motivated and express the resolution, object, or purpose in question. Hold the signature of the competent official. In the case of administrative resolutions contained in digital documents, they must contain the advanced electronic signature of the competent official, which will have the same value as the autograph signature. Indicate the name or names of the people to whom it is addressed. When the name of the person to whom it is addressed is ignored, sufficient data will be indicated to allow its identification. For the issuance and regulation of the advanced electronic signature of the officials belonging to the Service Tax Administration (Servicio de Administración Tributaria), the provisions set forth in Chapter Two, of Title I called "Of the Electronic Media" of this ordinance shall apply. In the case of administrative resolutions contained in printed documents, the competent official may express his / her will to issue the resolution by expressing in the printed document a stamp expressed in characters, generated through the use of their advanced electronic signature and protected by a certificate in force at the date of the resolution. For these purposes, the printing of characters consisting of the stamp resulting from the act of signing with the advanced electronic signature protected by a certificate in force at the date of the resolution, which is contained in the printed document, will produce the same effects as the Laws they grant to the documents with the autograph signature, having the same probative value. Likewise, the integrity and authorship of the printed document that contains the printing of the stamp resulting from the advanced electronic signature and protected by a certificate in force at the date of the resolution, will be verifiable by the method of remission to the original document with the author's public code . The Service Tax Administration (Servicio de Administración Tributaria) shall establish the means through which the integrity and authorship of the document indicated in the preceding paragraph may be verified. In the case of administrative resolutions that determine the responsibility for solidarity, the legal cause of the liability will also be indicated. Additionally, the officials of the Secretary of Finance and Public Credit (Secretaría de Hacienda y Crédito Público) and the Service Tax Administration (Servicio de Administración Tributaria) may use their advanced electronic signature in any document issued in the exercise of their powers, in addition to the administrative resolutions to be notified, being applicable for such effect the provisions of the second to sixth paragraphs of this article.
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ARTICLE 38: REQUIREMENTS THAT MUST HAVE THE ADMINISTRATIVE ACTS TO BE NOTIFIED

The administrative acts to be notified must have at least the following requirements:

Answer in writing in a printed or digital document.

In the case of administrative acts recorded in digital documents and must be notified personally or through the tax mailbox, they must be transmitted coded to the recipients.

Report the issuing authority.

Report place and date of issue.

Establish and motivated and express the resolution, object, or purpose in question.

Hold the signature of the competent official. In the case of administrative resolutions contained in digital documents, they must contain the advanced electronic signature of the competent official, which will have the same value as the autograph signature.

Indicate the name or names of the people to whom it is addressed. When the name of the person to whom it is addressed is ignored, sufficient data will be indicated to allow its identification.

For the issuance and regulation of the advanced electronic signature of the officials belonging to the Service Tax Administration (Servicio de Administración Tributaria), the provisions set forth in Chapter Two, of Title I called "Of the Electronic Media" of this ordinance shall apply.

In the case of administrative resolutions contained in printed documents, the competent official may express his / her will to issue the resolution by expressing in the printed document a stamp expressed in characters, generated through the use of their advanced electronic signature and protected by a certificate in force at the date of the resolution.

For these purposes, the printing of characters consisting of the stamp resulting from the act of signing with the advanced electronic signature protected by a certificate in force at the date of the resolution, which is contained in the printed document, will produce the same effects as the Laws they grant to the documents with the autograph signature, having the same probative value.

Likewise, the integrity and authorship of the printed document that contains the printing of the stamp resulting from the advanced electronic signature and protected by a certificate in force at the date of the resolution, will be verifiable by the method of remission to the original document with the author's public code .

The Service Tax Administration (Servicio de Administración Tributaria) shall establish the means through which the integrity and authorship of the document indicated in the preceding paragraph may be verified.

In the case of administrative resolutions that determine the responsibility for solidarity, the legal cause of the liability will also be indicated.

Additionally, the officials of the Secretary of Finance and Public Credit (Secretaría de Hacienda y Crédito Público) and the Service Tax Administration (Servicio de Administración Tributaria) may use their advanced electronic signature in any document issued in the exercise of their powers, in addition to the administrative resolutions to be notified, being applicable for such effect the provisions of the second to sixth paragraphs of this article.

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