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:

  • Any visit to the fiscal address will be drawn up in which the facts or omissions that would have been known by the visitors will be recorded in a circumstantial manner. The facts or omissions recorded by the visitors in the acts make proof of the existence of such facts or of the omissions found, for the purposes of any of the contributions paid by the visitor in the period reviewed.
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  • If the visit is carried out simultaneously in two or more places, in each of them partial acts must be drawn up, which will be added to the final act that the visit is made, which can be drawn up in any of said places. In the cases referred to in this section, the presence of two witnesses will be required in each establishment visited where partial acts are drawn up complying with the provisions of section II of article 44 of this Code. (CFF: Art. 44)
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  • During the development of the visit, the visitors in order to ensure the accounting records, correspondence or goods that are not registered in their accounting records, may, indistinctly, seal or place marks on said documents, goods or furniture, archivists or offices where they are located, as well as leaving them as a deposit to the visitor or to the person with whom the proceeding is understood, prior inventory that they formulate for that purpose, provided that said assurance does not prevent the performance of the activities of the visitor. For the purposes of this section, it is considered that the performance of activities is not prevented when secured accounting records or correspondence is not related to the activities of the current month and the previous two. In the event that any document found in the furniture, archivists or offices that are sealed, it is necessary for the visitor to carry out their activities, they will be allowed to extract it in the presence of the visitors, who may make a copy of it.
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  • With the same formalities referred to in the previous sections, partial or complementary acts may be drawn up in which facts, omissions, or circumstances of a specific nature are recorded, of which knowledge is known in the development of a visit. Once the final acts have been drawn up, no additional acts may be drawn up without a new visit order.
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    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)

     

  • When it is impossible to continue or conclude the exercise of the faculties of verification in the establishments of the visited, the records in which the development of a visit in the tax address may be recorded may be drawn up in the offices of the tax authorities. In this case, this circumstance must be previously notified to the person with whom the proceeding is understood, except in the event that the visitor has disappeared from the tax address during the development of the visit.
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  • If at the closing of the final act of the visit the visitor or its representative is not present, a summons will be left to be present at a specific time of the following day, if it is not presented, the final act will be drawn up before the person present at the place visited; at that time, any of the visitors who have intervened in the visit, the visitor or the person with whom the proceeding is understood and the witnesses will sign the record of which a copy will be left to the visitor. If the visitor, the person with whom the proceeding was understood or the witnesses do not appear to sign the act, refuse to sign it, or the visitor or the person with whom the proceeding was understood refuse to accept a copy of the act, said circumstance shall will be recorded in the acts without affecting the validity and probative value thereof.
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  • The partial acts will be understood to be an integral part of the final acts of the visit even if it is not expressly stated.
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  • When the review of the visit acts and other documentation related to them, it is observed that the procedure did not comply with the applicable rules, which could affect the legality of the determination of the tax credit, the authority may sua sponte, only once, replace the procedure, based on the formal violation committed. (CFF: Art. 46A)
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    The aforementioned section will be without prejudice to the responsibility incurred by the public servant who caused the violation.