ARTICLE 167A: TESTS TO BE ADMITTED IN THE PATENT SUSPENSION, CANCELLATION OR EXTINCTION PROCEDURE AND DISABILITY OF THE CUSTOMS AGENT

In suspension procedures (LA: Art. 164), cancellation (LA: Art. 165) or patent termination (LA: Art. 166), as well as the disability of the customs agent (LA: Art. 160), all kinds of evidence will be admitted, except the confessional of the authorities. The request for reports to the administrative authorities regarding facts recorded in their files or documents added to them shall not be considered included in this prohibition.

Documentary evidence may be submitted in a simple photocopy, provided that the originals are held by the customs agent. In case of presenting them in this way the authority has indications that they do not exist or are false, it may require the taxpayer to submit the original or certified copy.

When the documentary evidence is not held by the customs agent, if it has not been able to obtain them despite being legally available documents, shall indicate the file or place where they are for the customs authority to require their referral when this is legally possible. For this purpose, the documents must be accurately identified and, in the case of those that may be available to them, it will be enough to accompany the stamped copy of their application. It is understood that the customs agent has the documents at their disposal when it can legally obtain an authorized copy of the originals or the records thereof.

When any of the evidence offered is not accompanied, the customs authority shall require the customs agent to present it within a period of five days, counting from the day after the notification of the respective requirement takes effect, if it does not present them within said term, they will be considered as not offered.

The customs authority may obtain the means of evidence it deems necessary and will agree on the admission of the evidence offered, within ten business days following that in which they were received. Shall only discard the evidence when they were not offered according to law, are not related to the substance of the matter, are unnecessary or contrary to morality and law. The agreement that admits or discards the evidence must be properly founded and motivated.