S.L. 123.214 Art. 4Information which shall be furnished to the competent authority.

A company that intends to claim a tax credit as provided in these rules shall furnish to the competent authority such information and documents as the competent authority may deem necessary in order to be satisfied that the said company has made a donation to which these rules apply, which information and documents shall be furnished in such manner and within such time as the competent authority may determine.