ARTICLE 125: CHOICE BETWEEN THE APPEAL FOR REVOCATION OR THE TRIAL BEFORE THE FEDERAL TRIBUNAL OF FISCAL AND ADMINISTRATIVE JUSTICE

The interested party may choose to challenge an act through the appeal for revocation or promote, directly against said act, a trial before the Federal Tribunal of Fiscal and Administrative Justice (Tribunal Federal de Justicia Fiscal y Administrativa). The same route must be taken if trying to challenge an administrative act that is antecedent or consequent of another; In the case of the resolutions issued in compliance with those issued in administrative resources, the taxpayer may challenge said act, only once, through the same route.

If the decision issued in the appeal for revocation is combated before the Federal Tribunal of Fiscal and Administrative Justice (Tribunal Federal de Justicia Fiscal y Administrativa), the challenge of the related act must be enforced before the regional court of the Federal Court that is aware of the respective trial.

The dispute resolution procedures provided for in the treaties to avoid double taxation of which Mexico is a part of, are optional and may be requested by the interested party before or after the resolution of the means of defense provided for by this Code. Dispute resolution procedures are inadmissible against resolutions that terminate the appeal for revocation or the trial before the Federal Tribunal of Fiscal and Administrative Justice (Tribunal Federal de Justicia Fiscal y Administrativa).