ARTICLE 69 H: NO MEANS OF DEFENSE AGAINST THE CONCLUSIVE AGREEMENT

Against the conclusive agreements reached and signed by the taxpayer and the authority will not proceed any means of defense; when the facts or omissions subject to the agreement serve as the basis for the resolutions of the authority, they will be incontrovertible. The reference agreements will only take effect between the parties and in no case will they generate precedents.

The tax authorities may not ignore the facts or omissions on which the final agreement was based, nor the trial will proceed to in article 36, first paragraph of this Code (CFF: Art. 36), unless it is proven that they are false facts.