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ARTICLES

LEGAL RESOURSES

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$ 17.24

    • ARTICLE 22 D: PROCEDURE TO VERIFY WHETHER THE REFUND OF UNDULY PAID TARIFFS PROCEEDS

     

    The faculties of verification, to verify the origin of the refund referred to in the ninth paragraph of article 22 of this Code (CFF: Art. 22), will be carried out through the exercise of the faculties established in sections II or III of article 42 of this Code (CFF: Art. 42). The tax authority may exercise the faculties of verification referred to in this provision for each refund request submitted by the taxpayer, even when referred to the same contributions, exploitations, and periods, in accordance with the following:

  • The exercise of the faculties of verification must be completed within a maximum period of ninety days after the taxpayers are notified of the beginning of said faculties. In the case in which the authority, in order to verify the origin of the refund, must request information from third parties related to the taxpayer, as well as that of the taxpayers referred to in section B of article 46-A of this Code (CFF: Art. 46A), the period to conclude the exercise of faculties of verification shall be one hundred and eighty days from the date on which taxpayers are notified of the beginning of said faculties. These terms will be suspended in the same cases established in article 46-A of this Code. (CFF: Art. 46A)

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  • The faculties of verification referred to in this provision shall be exercised solely to verify the origin of the balance in favor being requested or improper payment, without the authority being able to determine a tax credit payable by taxpayers based on the exercise of the faculties referred to in this section.

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  • In the event that the authority requests information from third parties related to the taxpayer subject to review, it must inform the latter.

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  • If there are several requests from the same taxpayer regarding the same tax, the tax authority may issue a single resolution.

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  • In the event that the tax authorities do not conclude the exercise of the faculties of verification referred to in this article within the terms established in section I, the actions that have been carried out shall be null and void, and they must decide on the request for return with the documentation that counts.

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  • At the end of the period for the exercise of faculties of verification initiated to the taxpayers, the authority must issue the corresponding resolution and must notify the taxpayer within a period not exceeding ten business days. In case of being favorable, the authority will make the corresponding refund within ten days following that in which the respective resolution is notified. In the event that the return is made outside the aforementioned period, the interest will be paid that are calculated in accordance with the provisions of article 22-A of this Code. (CFF: Art. 22A)