Those visited, its representatives or the person in whose presence the visit at the fiscal address (CFF: Art. 10), they are obliged to allow visitors designated by the tax authorities access to the place or places subject to it, as well as keep at their disposal the accounting records and other papers that accredit compliance with the tax provisions of which the visitors may make copies so that, after checking their originals, they may be certified by them and be annexed to the final or partial acts that they prepare for the visit. They must also allow the verification of goods and merchandise, as well as documents, bank account statements, records, tapes or any other processable means of data storage that the taxpayer has in the places visited.

    When the visitors take their accounting records or part of it with the electronic registration system, or microfilm or record it on optical discs or in any other means authorized by the Service Tax Administration (Servicio de Administración Tributaria), by means of general rules, they must be made available to the visitors, the computer team and their operators to assist them in the process of the visit, as well as to deliver to the authority the electronic files where such accounting records is recorded.

    In the event that visitors obtain certified copies of the accounting records, shall file a partial act in this regard, which must meet the requirements established in Article 46 of this Code (CFF: Art. 46), with which it can finish the home visit at the address or establishments of the visited, being able to continue the exercise of the faculties of verification at the home of the visitor or in the offices of the tax authorities, where the final act will be drawn up, with the formalities referred to in the aforementioned article.

    The provisions of the preceding paragraph are not applicable when visitors obtain copies of only part of the accounting records. In this case, the partial act will be drawn up indicating the documents from which copies were obtained, being able to continue the home visit or establishments of the visited. In no case may the tax authorities collect the visitor's accounting records.