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| titulo | ARTICLE 63: FACTS AND PERFORMANCES THAT SERVE TO MOTIVATE THE RESOLUTIONS OF THE SECRETARY OF FINANCE AND PUBLIC CREDIT |
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| contenido | ARTICLE 63: FACTS AND PERFORMANCES THAT SERVE TO MOTIVATE THE RESOLUTIONS OF THE SECRETARY OF FINANCE AND PUBLIC CREDIT
The facts that are known on the occasion of the exercise of the faculties of verification provided for in this Code or in the tax laws, or that are recorded in the files, documents, or databases that the tax authorities, have access or in their possession, as well as those provided by other authorities, may serve to motivate the resolutions of the Secretary of Finance and Public Credit (Secretaría de Hacienda y Crédito Público) and any other decentralized body or authority responsible for federal contributions. --611-Art. 17L-- When other authorities provide files or documents to the tax authorities in accordance with the provisions of the preceding paragraph, the latter must grant taxpayers a period of fifteen days, counted from the date on which they are disclosed such files or documents, to state in writing what its right suits which will be part of the corresponding administrative file. The aforementioned authorities shall comply with the provisions of the first paragraph of this article, without prejudice to their obligation to maintain the confidentiality of the information provided by independent third parties that affect their competitive position, referred to in article 69 of this Code. --615-Art. 69-- The copies, prints, or reproductions that derive from the microfilm, optical disc, magnetic, digital, electronic or magnetic media of documents held by the authorities, have the same probative value as the originals would have, provided that such copies, prints, or reproductions are certified by a competent official for this, without the need to check the originals. They may also serve to motivate the resolutions of the Secretary of Finance and Public Credit (Secretaría de Hacienda y Crédito Público) and any other decentralized body or authority responsible for federal contributions, actions taken at the request of the tax authorities, by consular offices. The tax authorities will presume as true the information contained in the digital tax receipts online and in the databases that they carry or have in their possession or to which they have access. |
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