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    • Código Fiscal de la Federación
    • V DE LOS PROCEDIMIENTOS ADMINISTRATIVOS
    • I DEL RECURSO ADMINISTRATIVO
    • I DEL RECURSO DE REVOCACIÓN
  • ARTICLE 120: OPTIONAL FILING OF THE APPEAL

     

    The filing of the appeal for revocation will be optional for the interested party before going to the Federal Tribunal of Fiscal and Administrative Justice (Tribunal Federal de Justicia Fiscal y Administrativa).

    When an appeal is brought before an incompetent tax authority, it will turn it to the one that is competent.

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  • Regulations of Value Added Tax Law
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