ARTICLE 72: OBLIGATION OF PUBLIC AND FISCAL OFFICIALS AND EMPLOYEES

Public officials and employees who, in the exercise of their functions, know of facts or omissions that entail or may entail an infraction of the tax provisions, will notify the competent tax authority for not to incur responsibility, within fifteen days from the date in which they have knowledge of such facts or omissions.

In the case of tax officials and employees, the communication referred to in the preceding paragraph will be made within the terms and manner established in the procedures to which their actions are subject.

The following public officials and employees are released from the obligation established in this article: