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ARTICLES

LEGAL RESOURSES

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$ 17.26

    • ARTICLE 201: SUSPENSION OF THE TERM TO ISSUE A FINAL RESOLUTION

     

    The period of four months referred to in articles 152 (LA: Art. 152), 153 (LA: Art. 153) and 155 (LA: Art. 155) of the Law, to issue the final resolution, will be suspended in the following cases:

  • By mandate of the jurisdictional authority, until it determines its resolution, and

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  • Due to the impossibility of the authority to continue the procedure due to a fortuitous event or force majeure, until the cause disappears, which must be published in the Official Journal of the Federation (Diario Oficial de la Federación) and on the Service Tax Administration (Servicio de Administración Tributaria) website. (RLA: Art. 1)

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    In the aforementioned cases, the Customs Authority must notify the taxpayer of the date of suspension and reactivation of the term.