RULE 3.7.24: PRESENTATION OF APPEAL FOR REVOCATION

For the purposes of articles 203 (LA: Art. 203) of the Law and 121 (CFF: Art. 121) of the Federal Fiscal Code (Código Fiscal de la Federación), the administrative appeal for revocation may be presented before the authority that issued or executed the contested act, before the General Legal Administration (Administración General Jurídica) or the Decentralized Legal Administration (Administración Desconcentrada Jurídica) or before the General Administration of Large Taxpayers (Administración General de Grandes Contribuyentes), which is competent with respect to the appellant.

Law 203 (LA: Art. 203), Federal Fiscal Code (Código Fiscal de la Federación) 116 (CFF: Art. 116), 117 (CFF: Art. 117), 120 (CFF: Art. 120), 121 (CFF: Art. 121), 122 (CFF: Art. 122), 123 (CFF: Art. 123), 124 (CFF: Art. 124), 125 (CFF: Art. 125)