ARTICLE 172: ALIENATION OF INTERVENED BUSINESSES

The tax authorities may proceed to the transfer of the administrator or the alienation of the assets or the rights that compose it separately, when the amount collect in three months do not cover at least 24% of the tax credit, unless in the case of negotiations that obtain their income in a certain period of the year, in which case the percentage will be the one that corresponds to the number of months elapsed at the rate of 8% per month and provided that the amount collected do not reach to cover the percentage of the resulting credit .