ARTICLE 69 C: TAXPAYER´S RIGHT TO REQUEST A CONCLUSIVE AGREEMENT

When taxpayers are subject to the exercise of the faculties of verification referred to in article 42, sections II, III and IX of this Code (CFF: Art. 42) and do not agree with the facts or omissions set forth in the last partial act, in the final act, in the official letter of observations or in the provisional resolution, which may entail non-compliance with tax provisions, may choose to request adoption of a conclusive agreement. Said agreement may deal with one or more of the facts or omissions consigned and will be definitive as to the fact or omission on which to see.

Without prejudice to the provisions of the preceding paragraph, taxpayers may request the adoption of the final agreement at any time, from the beginning of the exercise of faculties of verification and until before they are notified of the resolution that determines the amount of omitted contributions, provided that the reviewing authority has already made a qualification of facts or omissions.