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ARTICLES

LEGAL RESOURSES

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    • ARTICLE 124: ADMINISTRATIVE ACTS AGAINST THOSE THAT DO NOT PROCEED THE APPEAL FOR REVOCATION

     

    The appeal is inadmissible when it is asserted against administrative acts:

  • That do not affect the legal interest of the appellant.

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  • That they be resolutions issued in administrative appeal or in compliance with sentences.

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  • That they have been challenged before the Federal Tribunal of Fiscal and Administrative Justice (Tribunal Federal de Justicia Fiscal y Administrativa).

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  • That they have consented, understanding by consent that of those against whom the appeal was not promoted within the period indicated for that purpose.

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  • That they are connected to another that has been challenged through a different appeal or means of defense.

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  • (Repealed).

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  • If the acts are revoked by the authority.

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  • That they have been issued by the administrative authority in a dispute resolution procedure provided for in a treaty to avoid double taxation, if said procedure was initiated after the resolution that resolves an appeal for revocation or after the conclusion of a trial before Federal Tribunal of Fiscal and Administrative Justice (Tribunal Federal de Justicia Fiscal y Administrativa).

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  • That they be resolutions issued by foreign authorities that determine taxes and its accessories whose payment and collection have been requested from the Mexican tax authorities, in accordance with the provisions of the international treaties on mutual assistance in the payment of which Mexico is a part of.