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.
Mexican Customs Law
Regulations Of The Mexican Customs Law
RGCE 2020
IMMEX Decree
Federal Fiscal Code
Foreign Trade Law
Regulations of Foreign Trade Law
Value Added Tax Law
Regulations of Value Added Tax Law
Federal Duties Law