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titulo	ARTICLE 53 B: HOW THE ELECTRONIC REVIEWS ARE CARRIED OUT
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contenido	ARTICLE 53 B: HOW THE ELECTRONIC REVIEWS ARE CARRIED OUT For the purposes of the provisions of article 42, section IX of this Code --615-Art. 42--, electronic reviews will be carried out in accordance with the following: Based on information and documentation --618-Art. 85-- --618-Art. 86-- that it is in its possession, the tax authorities will announce the facts that result in the omission of contributions and exploitations or in the commission of other irregularities, through a provisional resolution to which, where appropriate, they may accompany by an official pre-settlement, when the facts indicated suggest the payment of any tax credit. In the provisional resolution, the taxpayer, those responsible for solidarity or third parties, will be required so that within a period of fifteen days following the notification of said resolution, state what is appropriate to their right and provide the information and documentation, tending to distort the irregularities or to prove the payment of the contributions or exploitations consigned in the provisional resolution. In the event that the taxpayer accepts the facts and irregularities contained in the provisional resolution and the official pre-settlement, may choose to correct its fiscal situation within the period indicated in the preceding paragraph, by means of the total payment of the omitted contributions and exploitations, together with its accessories, in the terms contained in the official pre-settlement, in which case, must enjoy the benefit of paying a fine equivalent to 20% of the omitted contributions. Once the evidence provided by the taxpayer has been received and analyzed, within the ten days following the expiration of the period established in section II of this article, if the tax authority identifies additional elements that must be verified, it may act indistinctly to any of the following procedures: It will make a second requirement to the taxpayer, which must be met within ten days following the notification of the second requirement. It will request information and documentation from a third party, a situation that must be notified to the taxpayer within ten days after the request for the information. The third party must respond to the request within ten days of the notification of the requirement; the information and documentation provided by the third party must be disclosed to the taxpayer within ten days following that in which the third party has provided it; for which the taxpayer will have a period of ten days as of the date of the notification of additional information of the third party to state what is right for them. The tax authority will have a maximum period of forty days for the issuance and notification of the resolution based on the information and documentation available in the file. The calculation of this period, as the case may be, will begin as of: The period established in section II of this article has expired or, where appropriate, the evidence offered by the taxpayer has been relieved; The period established in section III, subsection a) of this article has expired or, where appropriate, the evidence offered by the taxpayer has been relieved, or The period of 10 days provided for in section III, subsection b) of this article has expired for the taxpayer to express what is in their right regarding the information or documentation provided by the third party. Once the periods granted to the taxpayers have been concluded to enforce what is in their right with respect to the facts or omissions disclosed during the development of the faculties of verification referred to in section IX of article 42 of this Code --615-Art. 42--, the right to do so will be considered lost. The administrative acts and resolutions, as well as the promotions of the taxpayers referred to in this article, will be notified and presented in digital documents through the tax mailbox. The tax authorities shall conclude the electronic review procedure referred to in this article within a maximum period of six months from the notification of the provisional resolution, except in foreign trade matters, in which case the period may not exceed of two years. The period for completing the electronic review procedure referred to in this paragraph shall be suspended in the cases indicated in sections I, II, III, V, VI and VII and penultimate paragraph of article 46-A --615-Art. 46A-- of this Code.
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ARTICLE 53 B: HOW THE ELECTRONIC REVIEWS ARE CARRIED OUT

For the purposes of the provisions of article 42, section IX of this Code --615-Art. 42--, electronic reviews will be carried out in accordance with the following:

Based on information and documentation --618-Art. 85-- --618-Art. 86-- that it is in its possession, the tax authorities will announce the facts that result in the omission of contributions and exploitations or in the commission of other irregularities, through a provisional resolution to which, where appropriate, they may accompany by an official pre-settlement, when the facts indicated suggest the payment of any tax credit.

In the provisional resolution, the taxpayer, those responsible for solidarity or third parties, will be required so that within a period of fifteen days following the notification of said resolution, state what is appropriate to their right and provide the information and documentation, tending to distort the irregularities or to prove the payment of the contributions or exploitations consigned in the provisional resolution.

In the event that the taxpayer accepts the facts and irregularities contained in the provisional resolution and the official pre-settlement, may choose to correct its fiscal situation within the period indicated in the preceding paragraph, by means of the total payment of the omitted contributions and exploitations, together with its accessories, in the terms contained in the official pre-settlement, in which case, must enjoy the benefit of paying a fine equivalent to 20% of the omitted contributions.

Once the evidence provided by the taxpayer has been received and analyzed, within the ten days following the expiration of the period established in section II of this article, if the tax authority identifies additional elements that must be verified, it may act indistinctly to any of the following procedures:

It will make a second requirement to the taxpayer, which must be met within ten days following the notification of the second requirement.

It will request information and documentation from a third party, a situation that must be notified to the taxpayer within ten days after the request for the information.

The third party must respond to the request within ten days of the notification of the requirement; the information and documentation provided by the third party must be disclosed to the taxpayer within ten days following that in which the third party has provided it; for which the taxpayer will have a period of ten days as of the date of the notification of additional information of the third party to state what is right for them.

The tax authority will have a maximum period of forty days for the issuance and notification of the resolution based on the information and documentation available in the file. The calculation of this period, as the case may be, will begin as of:

The period established in section II of this article has expired or, where appropriate, the evidence offered by the taxpayer has been relieved;

The period established in section III, subsection a) of this article has expired or, where appropriate, the evidence offered by the taxpayer has been relieved, or

The period of 10 days provided for in section III, subsection b) of this article has expired for the taxpayer to express what is in their right regarding the information or documentation provided by the third party.

Once the periods granted to the taxpayers have been concluded to enforce what is in their right with respect to the facts or omissions disclosed during the development of the faculties of verification referred to in section IX of article 42 of this Code --615-Art. 42--, the right to do so will be considered lost.

The administrative acts and resolutions, as well as the promotions of the taxpayers referred to in this article, will be notified and presented in digital documents through the tax mailbox.

The tax authorities shall conclude the electronic review procedure referred to in this article within a maximum period of six months from the notification of the provisional resolution, except in foreign trade matters, in which case the period may not exceed of two years. The period for completing the electronic review procedure referred to in this paragraph shall be suspended in the cases indicated in sections I, II, III, V, VI and VII and penultimate paragraph of article 46-A --615-Art. 46A-- of this Code.

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