By way of background, it must be said that “administrative law” is a branch of the science of public law whose regulation is the relations between the Public Administration, in its three levels of government – federal, state and municipal – and citizens, in order to solve the conflicts that mayarise between these two parties.
It can be said that administrative law is the consecration of the rules that regulate the relations of natural or legal persons of a private nature with the bodies of the public administration, sothat this type of relations is from supra to subordination, since the State through its organs of administration, exercises -through various acts- the power of empire against the governed.
However, the activity of the state is regulated by the derecho público and in relation to its power of empire with citizens, the acts issued by all administrative bodies at its three levels of government must comply with the principle of legality provided for in article 16 of the Political Constitution ofthe United Mexican States.
This means that the acts issued by the Public Administration must comply with the provisions of the law, however, the legislator envisions that the governed can be subject to abuses of authority, soit regulated the existence of various means of defense against them, such as the administrative appeal.
Indeed, regardless of the administrative act issued, the governed must know that he has at his disposal an administrative remedy at his disposal in order to be able to defend himself against the illegal act of the authority. It must be said that “administrative appeals” are so called when they are resolved by the same authority that issued the act that was appealed.
In federal tax matters, the taxpayer has at his disposal the administrative remedy of revocation regulated in TITLE FIVE OF THE FISCAL CODE OF THE FEDERATION.
The means of defense of reference is appropriate against the resolutions that are definitively issued by federal tax authorities that i) determine contributions, accessories or benefits; (ii) refuse to refund amounts that proceed in accordance with the law; iii) dictate customs authorities and iv) any other final decision that causes grievance to the joint intax matters.
Similarly, the administrative appeal in federal tax matters is appropriate against those resolutions that; (v) require the payment of tax credits; (vi) are given in the administrative enforcement procedure and (vi)use the legal interest of third parties.
It must be said that the appeal for revocation must be promoted within the legal period of thirty days, except when it is filed against the administrative procedure of execution that was not in accordance with the law, since in this case the violations committed during said procedure, can only be disputed until the moment of publication of the call for auction and within ten days following the date of publication of it.
The reference exception is not applicable when you are in the presence of implementing acts carried out on cash, deposits in an account opened in credit institutions, auxiliary credit organizations or cooperative societies ofa horro and loan, as well as legally unseizable assets or acts of impossible material repair, cases in which the period for filing the appeal will be computed from the working day following the one in which it takes effect. notification of the order for payment or of the working day following that of the attachment proceeding.
However, the appeal for revocation consists essentially of three stages, the first of which is the preparation and presentation of the defence measure. The application for revocation must be in writing and state the following: I. The contested decision or act; II. The grievances caused by the contested resolution or act and III. The evidence and facts at issue in question; it must attach to it the documentsthat prove the personality when acting on behalf of another or of legal persons, the document in which the contested act is recorded, its proof of notification of the contested act, except when the applicant declares under protest to tell the truth that he did not receive proof, as well as the documentary evidence he offers and the expert opinion.
The second is updated when the appellant mentions that he will exhibit more evidence in addition to those he offered and exhibited in his initial statement of claim; ofconformity with articles 123 and 130 of the Fiscal Code of the Federation.
Thethird stage is updated when the authority issues and notifies the decision resolving the appeal for revocation, which must be issued within the legal period of three months, counted from the date of submission of the appeal for revocation.
Finally, it is important to indicate that some of the benefits of the revocation appeal are, among others: I) the taxpayer is not obliged to guarantee the tax credit, until such means of defense is resolved; II) is presented at any time by tax mailbox; III) when a maximum period is established to issue the resolution, its processing is fast compared to other means of defense (contentious administrative trial and indirect amparo); IV) it is possible to offernovel evidence that the taxpayer did not exhibit during the administrative procedure that originated the contested act and V) its interposition allows to prepare a more complete strategy to go later to the nullity trial.
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