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ARTICLES

LEGAL RESOURSES

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    • 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.

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  • 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.

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    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. (CFF: Art. 46A) (CFF: 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.

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    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.

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    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 (CFF: 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.