ARTICLE 46: RULES FOR THE DEVELOPMENT OF THE VISIT AT THE FISCAL ADDRESS
The visit at the fiscal address (CFF: Art. 10) will be developed according to the following rules:
When, during the development of a visit, the tax authorities know facts or omissions that may entail non-compliance with the tax provisions, they will be recorded in a circumstance in partial acts. The acts or omissions known to third parties will also be recorded in said acts. In the last partial act that is drawn up for this purpose, express mention will be made of such circumstance and between it and the final act, at least twenty days must pass, during which the taxpayer may present the documents, books, or records that distort the facts or omissions, as well as choosing to correct its tax situation. In the case of more than one revised fiscal year or a fraction thereof, the step will be extended for another fifteen days, provided that the taxpayer presents notice within the initial twenty days.
The facts recorded in the acts referred to in the preceding paragraph shall be considered as consented, if before the closing of the final act the taxpayer does not present the documents, books, or reference records or does not indicate the place where they are, provided that the latter be it the fiscal address or the authorized place to keep its accounting records or does not prove that they are in the possession of an authority.
In the case of visits related to the exercise of the faculties referred to in articles 179 and 180 of the Law on Income Tax (Ley del Impuesto sobre la Renta), at least two months must elapse between the date of the last partial act and the final act. This period may be extended only once for one month at the request of the taxpayer.
Within a period of no more than fifteen business days from the date of the last partial act, exclusively in the cases referred to in the preceding paragraph, the taxpayer may appoint a maximum of two representatives, in order to have access to the confidential information provided or obtained from independent third parties regarding comparable operations that affect the competitive position of said third parties. The appointment of representatives must be made in writing and submitted to the competent tax authority. The confidential information provided or obtained from independent third parties will be considered consented, if the taxpayer fails to designate, within the conferred term, the said representatives. Individuals taxpayers may have direct access to the confidential information referred to in this paragraph.
Presented in a timely manner the designation of representatives by the taxpayer referred to in this section, authorized representatives will have access to the confidential information provided by third parties from that moment and up to forty-five business days after the date of notification of the resolution determining the tax situation of the taxpayer who appointed them. Authorized representatives may be substituted only once by the taxpayer, the latter must make the respective revocation and replacement known to the tax authority, on the same date on which the revocation and substitution is made. The tax authority must record a circumstance act stating the nature and characteristics of the information and documentation consulted by them or its designated representatives, for each occasion in which this occurs. The taxpayer or its representatives may not remove or photocopy any information, being limited to taking notes.
The taxpayer and the representatives designated in the terms of this section shall be liable for a term of five years from the date on which the confidential information was accessed or from the date of presentation of the designation document, respectively, of the dissemination, personal or improper use, for any purpose, of the confidential information to which they had access, by any means, on the occasion of the exercise of the faculties of verification exercised by the tax authorities. The taxpayer will be responsible for solidarity for the damages generated by the dissemination, personal or improper use of the information (CFF: Art. 85) (CFF: Art. 86), made by the representatives referred to in this paragraph. (CFF: Art. 87) (CFF: Art. 88) (CFF: Art. 111)
The revocation of the appointment of authorized representative to access the confidential information provided by third parties does not release the representative nor the taxpayer from the responsibility for solidarity that may be incurred for the dissemination, personal or improper use, that make such confidential information. (CFF: Art. 85) (CFF: Art. 86)
The aforementioned section will be without prejudice to the responsibility incurred by the public servant who caused the violation.