ARTICLE 41 A: REQUEST FOR DATA, REPORTS, OR DOCUMENTS TO CLARIFY DECLARATIONS AND OFFSET NOTICES

The tax authorities may request additional information, reports, or documents from taxpayers, those responsible for solidarity or third parties, that they deem necessary to clarify the information contained in the declarations of provisional or definitive payment, of the fiscal year and complementary, as well as in the offset notices corresponding, provided that they are requested within a period not exceeding three months following the presentation of the aforementioned statements and notices. The aforementioned people must provide the requested information within fifteen days following the date on which the notification of the corresponding application takes effect.

Tax authorities shall not be deemed to initiate the exercise of their faculties of verification, when they only request the data, reports, and documents referred to in this article, and may exercise them at any time.