ARTICLE 53 D: PROCEDURE FOR SAMPLING

In relation to the faculties of verification provided for in article 42 (CFF: Art. 42), sections III, V and VI of this Code, the tax authorities may help third parties to take samples or to analyze, identify or quantify goods or merchandise that is difficult to identify or handle.

Sampling will take place according to the following procedure:

All samples must be identical, if there are varieties in the goods or merchandise, samples of each of them will be taken;

Each of the containers containing the samples obtained must contain the sample number assigned in accordance with the provisions of this section, as well as the name of the good or merchandise in question.

A sample will be used for its analysis, another will be in the custody of the tax authority that has participated in the diligence of sampling and the third will be delivered to the taxpayer, their legal representative or the person with whom said diligence was understood, and

The tax authority shall notify the interested party of the result before the last partial act is issued or the issuance of the resolution referred to in article 42 (CFF: Art. 42), section V, subsection b) of this Code, so that the latter may provide evidence and make the allegations that in its right suits within the period established in articles 46 (CFF: Art. 46), section IV, second paragraph or 49 (CFF: Art. 49), section VI of this Code, as applicable.

The third parties that assist the tax authorities in the terms of this article, must comply with the requirements and adhere their actions to the provisions of the general rules issued for this purpose by the Service Tax Administration (Servicio de Administración Tributaria).