S.L. 123.154 Art. 6the requested a prompt of the the applicant of the receipt been unable to receipt of the furnishing the immediately inability, the

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

(a) confirm receipt of a request in writing to the competent authority applicant Party and shall notify the competent authority of 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 of request, including if it encounters obstacles in information or it refuses to furnish the information, it shall inform the applicant Party, explaining the reason for its nature of the obstacles or the reasons for its refusal. Article 6 Tax Examinations Abroad