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| titulo | ARTICLE 121: PERIODS AND OFFICES TO PRESENT THE APPEAL |
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| contenido | ARTICLE 121: PERIODS AND OFFICES TO PRESENT THE APPEAL
The appeal must be submitted through the tax mailbox, within thirty days following that in which the notification has taken effect except as provided in Article 127 of this Code --622-Art. 127--, in which the appeal must be submitted within the period indicated therein. The appeal filing may be sent to the competent authority --326-Regla 3.7.24-- by the registered address or to which the act was issued or executed, through the means authorized by the Service Tax Administration (Servicio de Administración Tributaria) through rules of general character. If the affected individual, due to an administrative act or resolution dies during the period referred to in this article, it will be suspended for up to one year, if the position of representative of the succession has not been accepted before. The period for filing the appeal will also be suspended if the individual asks the tax authorities to initiate the dispute resolution procedure contained in a treaty to avoid double taxation, including, where appropriate, an arbitration procedure. In these cases, the suspension will cease when the resolution that terminates said procedure is notified, even if it is terminated at the request of the interested party. In cases of incapacity or declaration of absence, decreed by the judicial authority, when the individual is affected by an act or administrative resolution, the period for filing the revocation appeal will be suspended for up to one year. The suspension will cease when it is proved that the position of guardian of the incapable person or legal representative of the absent person has been accepted, being in detriment of the individual if during the aforementioned period fail to appoint a representative. |
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