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ARTICLES

LEGAL RESOURSES

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    • ARTICLE 53 A: PERIODS FOR THE REGISTERED PUBLIC ACCOUNTANTS TO PRESENT THE REQUIRED INFORMATION OR DOCUMENTATION

     

    When the tax authorities review the dictum and other information referred to in article 52 of this Code (CFF: Art. 52), and request the registered public accountant that would have formulated it the information or documentation, to submitted within the following deadlines:

  • Six days, in the case of work papers prepared on the occasion of the dictum carried out. When the registered public accountant has its address outside the locality in which the requesting authority is located, the term will be fifteen days.

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  • Fifteen days, in the case of other documentation or information related to the dictum, which is held by the taxpayer.