What is the purpose of Article 48A of the Financial Code of the State of Mexico and Municipalities? a) To establish the procedures for the regist...

What is the purpose of Article 48A of the Financial Code of the State of Mexico and Municipalities?


a) To establish the procedures for the registration of taxpayers who have not fulfilled their obligation within the established deadlines.
b) To regulate the procedures for the revision of opinions formulated by registered public accountants on the due compliance with the tax provisions of this Code.
c) To establish the procedures for the rectification of arithmetic errors, omissions or others that appear in the declarations, requests or notices.
d) To regulate the procedures for the verification of compliance with tax provisions by taxpayers regarding the Tax on Remuneration for Personal Work.
e) To establish the procedures for the issuance of general rules and measures that indicate mechanisms of administration, control, payment, procedures and requirements for those administrative procedures.