S.L. 123.145 Art. 6the requested ensure a prompt authority of the of the applicant of the receipt been unable to of receipt of the furnishing the shall immediately it inability, the

The competent authority of the requested Party shall forward information as promptly as possible to the applicant Party. To response, the competent authority of the requested Party shall:

(a) confirm receipt of a request in writing to the competent applicant Party and shall notify the competent authority Party of deficiencies in the request, if any, within 60 days of the request;

(b) if the competent authority of the requested Party has obtain and provide the information within 90 days request, including if it encounters obstacles in information or it refuses to furnish the information, it inform the applicant Party, explaining the reason for nature of the obstacles or the reasons for its refusal. Article 6 Tax Examinations Abroad