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ARTICLES

LEGAL RESOURSES

Exchange rate:

$ 17.24

    • ARTICLE 22 A: PAYMENT OF INTEREST ON REFUND OF A BALANCE IN FAVOR OR OF AN UNDUE PAYMENT

     

    When the taxpayers submit a request for a refund of a balance in favor or an undue payment, and the refund is made outside the period established in the previous article, the tax authorities will pay interest that will be calculated from the day following the day of the expiration of said period in accordance with the rate provided in the terms of article 21 of this Code (CFF: Art. 21) which will be applied on the updated return.

    When the taxpayer submits a refund request that is denied and subsequently granted by the authority in compliance with a resolution issued in an administrative appeal or a judgment issued by a court of law, the calculation of interest shall be made from:

  • In the case of balances in favor or undue payment had been determined by the taxpayer himself, after the authorization was denied or the term of forty or twenty-five days, as the case may be, to make the refund, whatever occurs first.

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  • The undue payment was determined by the authority, from which said credit was paid.

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    When a request for refund of the undue payment has not been submitted and the refund is made in compliance with a resolution issued in an administrative appeal or a ruling issued by a court of law, the calculation of the interest will be made from the moment it is filed the administrative appeal or, where appropriate, the demand for the respective trial, for payments made prior to those assumptions. For subsequent payments, after the payment was made.

    When the federal tax authorities must pay interest to the taxpayers on the updated amounts to be returned to them, it will pay those interests together with the principal amount object of the updated refund. In the event that the tax authorities do not pay the interest referred to in this article, or pay them in a lesser amount, the right to payment thereof shall be deemed denied, in whole or by the unpaid party, as applicable.

    In no case will the interests in charge by the federal tax authorities exceed those caused in the last five years.

    The refund will be applied first to interest and then to amounts unduly paid.