ARTICLE 123: DOCUMENTS THAT MUST BE ATTACHED TO THE APPEAL FILING

The promoter must submit the following in which the appeal is filed:

The documents referred to in the previous sections may be submitted in simple photocopy, provided that the originals are held by the appellant. In case of presenting them in this way the authority has indications that they do not exist or are false, it may require the taxpayer to submit the original or certified copy.

When the documentary evidence is not held by the appellant, if it has not been able to obtain them despite being documents that are legally available, must indicate the file or place in which they are located so that the tax authority requires their remission when this is legally possible. For this purpose, the documents must be accurately identified and, in the case of those that may be available to them, it will be sufficient to accompany the stamped copy of their request. It is understood that the appellant has the documents at their disposal, when it can legally obtain an authorized copy of the originals or the records thereof.

The tax authority, at the request of the appellant, will collect the evidence in the file in which the contested act being challenge originated, provided that the interested party has not had the opportunity to obtain them.

When any of the documents referred to in the previous sections are not accompanied, the tax authority will require the promoter to present them within five days. If the promoter does not present them within said term and they are the documents referred to in sections I to III, the appeal shall be deemed not filed; if it is the evidence referred to in section IV, they will be considered as not offered.

Without prejudice to the provisions of the preceding paragraph, in the brief in which the appeal is filed or within fifteen days thereafter, the appellant may announce that it will exhibit additional evidence, in accordance with the provisions of the third paragraph of article 130 of this Code. (CFF: Art. 130)