ARTICLE 139: NOTIFICATIONS BY BULLETIN BOARDS

Notifications by bulletin boards will be fixed for fifteen days the document that is intended to be notified in a site open to the public of the offices of the authority that makes the notification and publishing the document cited, during the same period, on the website that for this purpose the tax authorities establish it; said period shall be counted from the day following that in which the document was fixed or published as appropriate; The authority shall record this in the respective file. In these cases, it will be taken as the date of notification of the sixteenth day counted from the day following the date on which it was fixed or published.