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ARTICLE  17  H  BIS:  TEMPORARY  RESTRICTION  OF  THE  USE  OF  DIGITAL  STAMP  CERTIFICATES  FOR  THE  ISSUANCE  OF  DIGITAL  TAX  RECEIPTS  ONLINE

In  the  case  of  digital  stamp  certificates  for  the  issuance  of  digital  tax  receipts  online,  before  the  aforementioned  certificates  are  left  without  effect,  the  tax  authorities  may  temporarily  restrict  their  use  when:

Taxpayers  who  have  been  temporarily  restricted  from  using  the  digital  stamp  certificate  for  the  issuance  of  digital  tax  receipts  online  may  submit  the  request  for  clarification  through  the  procedure  that,  through  general  rules,  determined  by  the  Service  Tax  Administration  (Servicio  de  Administración  Tributaria)  to  correct  the  irregularities  detected,  or,  to  distort  the  causes  that  motivated  the  application  of  such  measure,  in  which  they  will  be  able  to  provide  the  evidence  that  their  right  suits  them,  so  that,  the  day  after  the  request  to  restored  the  use  of  said  certificate.  The  tax  authority  must  issue  the  resolution  on  said  procedure  within  a  maximum  period  of  ten  days,  counted  from  the  day  following  that  on  which  the  corresponding  request  is  received;  Until  the  corresponding  resolution  is  issued,  the  tax  authority  will  allow  the  use  of  the  digital  stamp  certificate  for  the  issuance  of  digital  tax  receipts  online.  The  resolution  referred  to  in  this  paragraph  will  be  made  known  to  the  taxpayer  through  the  tax  mailbox.

For  the  purposes  of  the  preceding  paragraph,  the  tax  authority  may  require  the  taxpayer  by  official  notice  to  be  notified  through  the  tax  mailbox,  within  five  days  following  that  in  which  the  taxpayer  has  submitted  their  request  for  clarification,  additional  data,  information  or  documentation  that  it  considers  necessary,  granting  a  maximum  period  of  five  days  for  its  presentation,  counted  from  the  date  on  which  the  notification  of  the  requirement  takes  effect.

Taxpayers  may  request  through  the  tax  mailbox,  for  a  single  occasion,  an  extension  of  five  days  to  the  period  referred  to  in  the  preceding  paragraph,  to  provide  the  required  data,  information  or  documentation,  provided  that  the  request  for  extension  is  made  within  said  term.  The  requested  extension  shall  be  deemed  granted  without  the  need  for  a  ruling  by  the  authority  and  shall  begin  to  be  computed  as  of  the  day  following  the  expiration  of  the  period  provided  in  the  preceding  paragraph.

After  the  deadline  to  provide  the  data,  information  or  documentation  required  and,  where  appropriate,  the  extension,  without  the  taxpayer  answering  the  request,  the  request  will  be  considered  as  not  submitted.  The  ten-day  period  to  resolve  the  request  for  clarification  will  begin  to  be  computed  from  the  day  following  the  one  in  which  the  deadline  for  providing  the  required  data,  information  or  documentation  or,  where  appropriate,  that  of  the  extension  ends.

Likewise,  if  from  the  analysis  of  the  data,  information  or  documentation  presented  by  the  taxpayer  through  their  request  for  clarification  or  in  response  to  the  requirement,  it  is  necessary  that  the  tax  authority  perform  some  diligence  or  discharge  a  procedure  to  be  able  to  resolve  the  request  of  respective  clarification,  the  tax  authority  must  inform  the  taxpayer  of  such  circumstance,  by  means  of  an  official  notice  that  will  be  notified  through  the  tax  mailbox,  within  five  days  following  that  in  which  the  latter  has  submitted  the  request  for  clarification  or  has  met  the  requirement,  in  which  If  the  diligence  or  procedure  in  question  must  be  carried  out  within  a  period  not  exceeding  five  days,  counted  from  the  date  on  which  the  notification  of  the  corresponding  official  becomes  effective.  The  period  of  ten  days  to  resolve  the  request  for  clarification  will  begin  to  be  counted  from  the  date  on  which  the  diligence  or  procedure  has  been  relieved.

When  derived  from  the  valuation  made  by  the  tax  authority  regarding  the  request  for  clarification  of  the  taxpayer,  it  is  determined  that  the  taxpayer  did  not  correct  the  irregularities  detected,  or  did  not  distort  the  causes  that  led  to  the  provisional  restriction  of  the  digital  stamp  certificate,  the  authority  will  issue  a  Resolution  to  leave  the  digital  stamp  certificate  without  effect.