ARTICLE 69 E: PERIOD FOR THE TAXPAYER DEFENSE OFFICE TO CONCLUDE THE PROCEDURE

The Taxpayer Defense Office (Procuraduría de la Defensa del Contribuyente), once acknowledges receipt of the tax authority's response is received, shall have a period of twenty days to complete the procedure referred to in this chapter, which will be notified to the parties. If the procedure is concluded with the signing of the agreement, it must be signed by the taxpayer and the reviewing authority, as well as by the aforementioned Office.

To better provide for the adoption of the final agreement, the Taxpayer Defense Office (Procuraduría de la Defensa del Contribuyente) may convene round tables, promoting at all times the consensual issuance of the agreement between authority and taxpayer.