ARTICLE 135: DATE ON WHICH THE NOTIFICATIONS TAKES EFFECT

The notifications will take effect on the next business day in which they were made and, upon practicing them, a copy of the administrative act that is notified must be provided to the interested party. When the notification is made directly by the tax authorities or by authorized third parties, the date on which it is made must be indicated, obtaining the name and signature of the person with whom the diligence is understood. If it refuses one or the other, it will be recorded in the notification document.

The statement made by the interested party or their legal representative of knowing the administrative act, will have the effect of notification in the form from the date on which it is manifested to have had such knowledge, if it is prior to that on which the notification should take effect in accordance with the previous paragraph.