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| titulo | ARTICLE 89: INFRINGEMENT WHOSE RESPONSIBILITY FALLS ON THIRD PARTIES |
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| nombre_clave | Art. 89 |
| contenido | ARTICLE 89: INFRINGEMENT WHOSE RESPONSIBILITY FALLS ON THIRD PARTIES These are infractions whose responsibility falls on third parties, the following:
The infractions referred to in the first section of this article will not be incurred, when it is expressed in the dictum that is granted in writing that the criteria contained therein is different from the criteria disclosed by the tax authorities in the terms of the subsection h) of section I of article 33 of this Code --615-Art. 33-- or also express in writing to the taxpayer that their advice may be contrary to the interpretation of the tax authorities. |
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