ARTICLE 144C: HOW AUDITS ARE PERFORMED IN FOREIGN TRADE

When the authorities carry out audits in foreign trade matters, they must carry them out with the electronic files of the obliged subjects, except in those cases in which they deem pertinent to practice them with the documentation that for this purpose they are required to keep in terms of what is established in this Law and the Federal Fiscal Code (Código Fiscal de la Federación). (CFF: Art. 30)