ARTICLE 202: OBLIGATIONS DERIVED FROM THE REVELATION OF A REPORTABLE SCHEME
The tax advisor who has revealed a reportable scheme is obliged to provide the identification number thereof, issued by the Service Tax Administration (Servicio de Administración Tributaria), to each of the taxpayers who intend to implement said scheme.
Taxpayers who implement a reportable scheme are required to include the identification number thereof in their annual declaration corresponding to the year in which the first legal fact or act was carried out for the implementation of the reportable scheme and in subsequent fiscal years when the scheme continues to have fiscal effects. The foregoing is applicable regardless of the way in which the aforementioned identification number was obtained.
Additionally, the taxpayer and the tax advisor must inform the Service Tax Administration (Servicio de Administración Tributaria) of any modification of the information reported in accordance with article 200 of this Code, made after the revelation of the reportable scheme, within 20 days following said modification. .
In the event that the tax authorities exercise their faculties of verification in accordance with section XI of Article 42 --615-Art. 42-- of this Code, tax advisors shall be obliged to provide the documentation and supporting information that they have complied with the provisions of this Chapter.