ARTICLE 122: REQUIREMENTS FOR FILING AN APPEAL

The appeal filing must satisfy the requirements of article 18 of this Code (CFF: Art. 18) and also indicate:

When the grievances are not expressed, the resolution or the act that is challenged, the controversial facts or the evidence referred to in sections I, II and III are not indicated, the tax authority will require the promoter so within a 5 day period to mee those requirements. If within said period the grievances caused by the resolution or contested act are not expressed, the tax authority will dismiss the appeal; if the act that is contested is not indicated, the appeal will be deemed not filed; If the requirement that is not complied with refers to the reporting of the controversial facts or to the offering of evidence, the promoter will lose the right to indicate the said facts or the evidence will be deemed not offered, respectively.

The representation of legal entities or individuals that do not act on their own behalf, must be accredited in terms of article 19 of this Code. (CFF: Art. 19)