ARTICLE 83: VERIFICATION OF THE INFORMATION AND EVIDENCE PRESENTED

     

    The Ministry (LCE: Art. 3) (RLCE: Art. 1) may verify the information and evidence presented in the course of the investigation and which are contained in the administrative file (RLCE: Art. 147), prior authorization of the interested parties to whom it is determined to verify. To do this, they may notify in writing the visits carried out in the fiscal address, establishment or place where the corresponding information is located.

    The Ministry may carry out the procedures it deems pertinent in order to verify that said information and evidence are correct (RLCE: Art. 175), complete and coming from their accounting records, as well as collate the documents in the administrative file or make the compulsory (RLCE: Art. 174) that are necessary.

    In the case of individuals or legal entities not obliged to keep accounting records in accordance with the legislation of the matter, they must certify the foregoing, in the judgment of the Ministry.

    If, as a result of the visit, the Ministry finds that the information presented in the course of the investigation by the verified individual or legal entity is not correct or complete or does not correspond to its accounting records, the Ministry will proceed in accordance with article 64 of this Law. (LCE: Art. 64)

    Verification visits (RLCE: Art. 173) to people´s address abroad will be made prior notification to the government of the country in question, provided that said government does not oppose the verification visit.

    If the verification visit is not accepted, the Ministry will act based on the facts of which it is aware.

    Verification visits by the Ministry must be carried out in business days and hours by personnel designated by the agency itself. However, they may also be carried out in non-working days and hours when necessary, in which case the office for which the visit has been ordered will express the corresponding authorization.

    Of the visits, a circumstantial record must be drawn up in the presence of two witnesses proposed by the visitor or, in their absence or refusal, by the authority that performs the diligence. These visits will be subject to the provisions of the regulations of this law. (RLCE: Art. 146) (RLCE: Art. 173) (RLCE: Art. 176)