ARTICLE 51: DETERMINATION OF CONTRIBUTIONS OR EXPLOITATIONS OMITTED

The tax authorities when exercising the faculties of verification referred to in article 48 of this Code (CFF: Art. 48), know of facts or omissions that involve non-compliance with tax provisions, will determine the contributions or exploitations omitted by the resolution.

When the tax authorities know of third parties, facts or omissions that that may involve non-compliance of the tax obligations of a taxpayer or the responsible for solidarity subject to the faculties of verification referred to in article 48 (CFF: Art. 48), they will make known to the latter the result of that action by way of official letter, so that they can present documentation in order to distort the facts recorded therein, within the terms referred to in section VI of the aforementioned article 48. (CFF: Art. 48)