Introduction
As is known, the federal government, through the federal executive and through the secretariat of finance and public credit, have carried out and implemented different actions to promote the control of foreign trade goods through administrative collaboration agreements with state governments. through, among other actions, the subscription of the annexes. Said agreements, the federative entities will collaborate with the federal government in the surveillance of all kinds of merchandise of foreign origin, including vehicles, and for this purpose they will exercise various powers, among which are to: practice precautionary embargoes, carry out in its entirety the administrative procedure in customs matters, resolve administrative appeals, participate in trials and resolve the administrative enforcement procedure, as well as condoning fines.
Likewise, the tax authorities are in charge of collecting contributions from individuals and legal entities, as long as they are subscribed to their register, in this chapter the different ways in which we can opt for revocation resources will be taken into account as long as there are an error on the part of the prosecutors or they do not want to return a misused contribution or are misapplying their rules.
You can always choose to use the nullity trial, which is one more option to refute against the violation of your rights, before exhausting the aforementioned, this is available to individuals to challenge the acts and resolutions issued by the tax parties, that they consider illegal.
The topics broadcast in this work aims to make society aware that we all make mistakes and that both they and we must work together so that we do not have to reach these resources. That provide time, money, among other reasons.
Administrative appeals for revocation (appeal for revocation)
This is the means by which individuals have to challenge the acts and resolutions issued by the tax authorities, which they consider illegal. ”We can clarify that this type of appeal is refuted only when an anomaly is found by the taxpayer and they are doing the wrong calculation of their taxes, wanting to charge more ”. The appeal for revocation proceeds against decisions of type:
Definitive resolutions issued by tax authorities that:
- "Determine contributions, accessories or uses. Deny the return of amounts that proceed in accordance with the law. Customs authorities dictate. Any resolution of a definitive nature that causes injury to the individual in tax matters."
These are means that individuals and legal entities have to appeal when there is an incident within the administration of the tax authorities.
“The revocation appeal will be optional for the interested party before going to the Federal Tax Court. The foregoing implies that the individual can bring the nullity trial before said court, without having to exhaust or process precisely the appeal for revocation. " There are always other options before carrying out these procedures that can speed up these movements, in the humanistic sense, sometimes the government, in the case of the secretary of finance and public credit, uses or misuses the contingencies that are sometimes caused to the taxpayer. leading to a miscalculation of their contributions.
The filing document must be submitted within 45 days after the notification took effect, and submitted directly to the corresponding authority, but admits that it can be sent to the authority by certified mail with acknowledgment of receipt, provided that the shipment is made from the place where the appellant resides; and must meet the following requirements:
- Be in writing.
- Indicate name, denomination or company name and tax address.
- Indicate the authority to which it is addressed and the purpose of the promotion.
- Address to hear and receive notifications, the name of the person authorized to receive them.
- The resolution or act that is challenged.
- The grievances caused by the resolution or contested act.
- The evidence and controversial facts in question.
- The signature of the interested party or by whoever is legally authorized to do so, unless the promoting you does not know or cannot sign.
It must be accompanied by the following documentation:
- Those that prove their personality when acting on behalf of another or legal persons.
- In which the contested act is recorded.
- Proof of notification of the contested act.
- The documentary evidence offered and the expert opinion.
Based on this and in accordance with the terms of the Federal Tax Code, the appeal for revocation may be resolved in accordance with the provisions of articles 116 to 133-A of the aforementioned legal order. “Having mentioned what has been said, the federation's tax code is encompassed in what can be challenged and what definitely cannot and is repealed, sometimes many people rely on the code to be able to appeal so that their Acts in what is not applicable the appeal for revocation.
The revocation appeal will proceed against:
I.- The final resolutions issued by federal tax authorities that:
a) Determine contributions, accessories or uses.
b) Deny the return of amounts that proceed in accordance with the Law.
c) The customs authorities dictate.
d) Any definitive resolution that causes injury to the individual in tax matters, except those referred to in articles 33-A, 36 and 74 of this Code.
II.- The acts of federal tax authorities that:
a) Require the payment of tax credits, when it is alleged that these have been extinguished or that their actual amount is less than that required, provided that the excess charge is attributable to the executing authority or refers to surcharges, execution expenses or the compensation referred to in article 21 of this Code.
Federal Tax Code Article 117
b) They are issued in the administrative enforcement procedure, when it is alleged that it has not been adjusted to the Law.
c) They affect the legal interest of third parties, in the cases referred to in article 128 of this Code.
d) Determine the value of the seized assets referred to in article 175 of this Code.
Likewise, it is recalled that the Revocation Appeal provided for in the Fiscal Code of the Federation is optional before going to the Federal Court of Fiscal and Administrative Justice, that is, the individual who feels aggrieved in the act or resolution of the administrative authority, You may go before the authority itself to file the appeal for revocation or you may go before the Federal Court of Fiscal and Administrative Justice or what is the same, it is not necessary to exhaust the appeal for revocation prior to filing the nullity or contentious administrative proceedings, as provided for in article 121 and 125 of the aforementioned Tax Code.
conclusion
Seeing it from a personal approach, we all pay the contributions in such a way that all the resources that enter our country are only to support the different areas, that is, the main secretaries that are for the welfare of society (health sector, education, and army national) although sometimes the government tries to take advantage of this, applying higher and higher rates to taxpayers, which makes it impossible for them to pay as soon as possible, or as there are also occasions when people disclaim this responsibility for the simple fact that they do not want to pay their supports, for rendering a service to society,I take the side of the taxpayers because sometimes even if you want to make your payments on time it is impossible with the increase in VAT sales decrease now a natural person thinks so much before acquiring any good for their property, specifically talking about The companies that are constantly buying and trying to keep their fixed assets are the ones that pay the most to the secretary of finance and public credit.
Verifying the fiscal code of the federation, I have realized many of the things that articles 117 to 128 argue, we do not have the right to make mistakes, but if he is the one he makes the mistake simply and simply or he forgets or makes us do several procedures such as one of them is the revocation resource that is the one that we apply to not pay more than the account in some bad calculation. In the last essay we explained many of the processes that are carried out to carry out this important step, this must be carried out in writing to request an extension, that is, it declines what the tax authorities are sending you based on subpoenas.
We can also observe that there are certain aspects that are not taken into account and that are subject to verification as in criteria in which these resources are not taken into account.
According to those cited by law, that is, by the rules in which the fiscal authority and general provisions of the secretary of finance and public credit are governed.
Bibliography
www.sat.gob / customs
Federation fiscal Code.
Fiscal agenda.
SAT conference
www.juridicas.unam.mx/invest/directorio/investigador.htm?p=chapoy.
