ARTICLE 42 A: REQUEST FOR INFORMATION TO SCHEDULE INSPECTION ACTS

Tax authorities may request from taxpayers, those responsible for solidarity or third parties, data, reports, or documents (CFF: Art. 81) (CFF: Art. 82), to plan and schedule inspection acts, without complying with the provisions of sections IV to IX of article 48 of this Code. (CFF: Art. 48)

Tax authorities shall not be deemed to initiate the exercise of their faculties of verification, when they only request the data, reports, and documents referred to in this article, and may exercise them at any time.