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ARTICLES

LEGAL RESOURSES

Exchange rate:

$ 18.37

    • ARTICLE 53: PERIODS FOR THE TAXPAYER, THE RESPONSIBLE FOR SOLIDARITY OR THIRD PARTY TO SUBMIT REQUESTED DATA, REPORTS, OR DOCUMENTS

     

    In the event that on the occasion of their faculties of verification, the tax authorities may request data, reports, or documents of the taxpayer, the responsible for solidarity or third party, the following will be followed:

    The following periods will be available for their presentation:

  • The books and records that are part of their accounting records, requested in the course of a visit, must be submitted immediately, as well as the diagrams and the design of the electronic registration system, where appropriate.

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  • Six days from the day following that on which the notification of the respective request takes effect, when the documents which the taxpayer must have and request them during the development of a visit.

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  • Fifteen days from the day following that on which the notification of the respective request takes effect, in other cases.

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    The periods referred to in this subsection may be extended by the tax authorities for another ten days, in the case of reports whose content is difficult to provide or difficult to obtain.