mysqli_sql_exception: Unknown column 'print' in 'where clause'


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titulo
ARTICLE  133  A:  THE  TAX  AUTHORITIES  THAT  ISSUED  THE  ACTS  OR  RESOLUTIONS  APPEALED  ARE  OBLIGED  TO  COMPLY  WITH  THE  RESOLUTIONS  ISSUED  IN  THE  APPEAL  FOR  REVOCATION
id_articulo1257
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nombre_claveArt.  133A
contenido

ARTICLE  133  A:  THE  TAX  AUTHORITIES  THAT  ISSUED  THE  ACTS  OR  RESOLUTIONS  APPEALED  ARE  OBLIGED  TO  COMPLY  WITH  THE  RESOLUTIONS  ISSUED  IN  THE  APPEAL  FOR  REVOCATION

 

The  tax  authorities  that  have  issued  the  acts  or  resolutions  appealed,  and  any  other  related  authority,  are  obliged  to  comply  with  the  resolutions  issued  in  the  appeal  for  revocation,  in  accordance  with  the  following:

  • When  the  act  or  the  resolution  appealed  by  a  formal  defect  is  left  without  effect,  these  may  be  replaced  by  remedying  the  defects  that  produced  its  revocation.  If  revoked  by  defects  of  the  procedure,  this  can  be  resumed  by  replacing  the  vitiated  act  and  from  it.

    •  

  • If  it  has  its  cause  in  a  vice  in  the  form  of  the  contested  decision,  it  can  be  replaced  by  remedying  the  vice  that  caused  its  revocation;  in  the  case  of  revocation  due  to  defects  of  the  procedure,  this  can  be  resumed  by  replacing  the  vitiated  act  and  from  it.

    •  

    In  both  cases,  the  authority  that  must  comply  with  the  final  resolution  has  a  period  of  four  months  to  replace  the  procedure  and  issue  a  new  final  resolution,  even  if  the  terms  indicated  in  articles  46-A  and  67  of  this  Code  have  elapsed.  --615-Art.  46A--  --615-Art.  67--

     

    In  the  case  provided  for  in  the  previous  paragraph,  when  it  is  necessary  to  perform  an  act  of  authority  abroad  or  request  information  from  third  parties  to  corroborate  data  related  to  the  operations  carried  out  with  the  taxpayers,  within  three  months  the  time  elapsed  between  the  request  for  the  information  or  the  performance  of  the  corresponding  act  and  the  one  in  which  said  information  is  provided  or  the  act  is  performed.  Likewise,  when  any  of  the  cases  of  suspension  referred  to  in  article  46-A  of  this  Code  are  presented  in  the  replacement  of  the  procedure,  it  will  not  be  counted  within  three  months  the  term  for  which  the  period  to  conclude  the  term  of  suspension  to  conclude  home  visits  or  cabinet  revisions,  provided  in  said  precept,  as  appropriate,  without  such  period  exceeding  5  years  from  the  date  the  resolution  has  been  issued.

     

    If  the  authority  has  discretionary  faculties  to  initiate  the  procedure  or  to  issue  a  new  act  or  resolution  in  relation  to  said  procedure,  it  may  refrain  from  replacing  it,  provided  it  does  not  affect  the  individual  who  obtained  the  revocation  of  the  contested  act  or  resolution  being  challenge.

     

    The  effects  established  by  this  section  will  occur  without  it  being  necessary  for  the  resolution  of  the  appeal  to  establish  it,  even  if  it  revokes  the  contested  act  or  resolution  being  challenge  without  indicating  effects.

     

  • When  the  contested  decision  being  challenge  is  vitiated  in  depth,  the  authority  may  not  issue  a  new  resolution  on  the  same  facts,  unless  the  resolution  indicates  effects  that  allow  it  to  re-enact  the  act.  In  no  case  can  the  new  administrative  act  harm  the  petitioner  more  than  the  contested  resolution  being  challenge  nor  can  it  be  issued  after  four  months  have  elapsed,  applying  the  provisions  established  in  the  second  paragraph  following  paragraph  a)  above.

    •  

    For  the  purposes  of  this  subsection,  it  will  not  be  understood  that  the  damage  is  increased  in  the  case  of  appeals  against  resolutions  that  determine  payment  obligations  that  are  increased  with  updating  by  the  simple  passing  of  time  and  on  the  occasion  of  the  price  changes  in  the  country  or  with  some  interest  rate  or  surcharges.

     

    When  a  means  of  challenge  is  lodged,  the  effect  of  the  resolution  will  be  suspended  until  the  judgment  that  ends  the  dispute  is  issued.

     

    The  terms  for  compliance  with  the  resolution  established  in  this  article,  will  begin  to  run  from  the  business  day  following  that  in  which  the  resolution  has  been  signed  for  the  person  obligated  to  comply  with  it.

     

  • When  the  act  or  resolution  appealed  for  substantive  defects  is  rendered  ineffective,  the  authority  may  not  issue  a  new  act  or  resolution  on  the  same  facts,  unless  the  resolution  indicates  effects  that  allow  it  to  re-enact  the  act  or  a  new  resolution.  In  no  case  can  the  new  act  or  administrative  resolution  damage  the  petitioner  more  than  the  act  or  resolution  appealed.

    •  

    For  the  purposes  of  this  section,  it  will  not  be  understood  that  the  damage  is  increased  when  it  comes  to  appeals  against  resolutions  that  determine  payment  obligations  that  are  increased  with  updating  by  the  simple  course  of  time  and  on  the  occasion  of  price  changes  in  the  country  or  with  some  interest  rate  or  surcharges.

     

    When  a  means  of  challenge  is  lodged,  the  effect  of  the  resolution  relapsed  on  the  appeal  shall  be  suspended  until  the  judgment  that  terminates  the  dispute  is  issued.  Likewise,  the  period  to  comply  with  the  resolution  will  be  suspended  when  the  taxpayer  vacates  its  tax  address  --610-Art.  10--  without  having  submitted  the  corresponding  change  notice  or  when  it  is  not  located  in  the  one  indicated,  until  it  is  located.

     

    The  terms  for  compliance  with  the  resolution  established  in  this  article  will  begin  to  run  after  the  fifteen  days  have  elapsed  to  challenge  it,  unless  the  taxpayer  proves  to  have  filed  a  means  of  defense.

     

     


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