When the authority violates our rights we have different instruments, mechanisms and means to defend them, in other words, as taxpayers we can go to the authority when our rights are not respected, one of them being the so-called "revocation resource" established in the Fiscal Code of the Federation (CFF).
According to the Taxpayer Defense Attorney (Prodecon) the revocation resource is defined as:
“A means of internal control of legality that has the purpose of the tax authority reviewing its own actions to determine if it was in accordance with the law, and then revoke, modify or confirm the contested resolution, as the case may be.”
As we can analyze in the previous definition, it is the tax authority itself that resolves the case, determining whether its proceeding was carried out in accordance with the law.
When does the appeal for revocation proceed?
In accordance with article 117 of the CFF, the appeal for revocation proceeds against:
1.- Final resolutions issued by federal tax authorities that:
a) Determine contributions, accessories and uses.
b) Deny the return of amounts that proceed according to the law.
c) Dictate the customs authorities.
d) Cause injury to the individual in tax matters.
2.- Acts of tax authorities that:
a) Require the payment of tax credits, when it is alleged that these have been extinguished or that their real amount is less than that required.
b) They are issued in the administrative enforcement procedure.
c) Affect the legal interest of third parties.
It is important to consider that there is a period of 30 days following the day in which the final resolution has taken effect, which in this case has been issued by the tax authority, such as the General Administration of Large Taxpayers.
How is the revocation appeal filed?
The revocation appeal can be presented in person or online. When you do it in person, you must do it before:
- the Central Administration of Litigation,
- the Central Administration of the Litigation of Large Taxpayers,
- the Central Administration of Contentious Hydrocarbons,
- or at the SAT offices near your home
As mentioned above, you can also do it online, by entering the SAT portal and clicking on the tax mailbox option, following these steps:
- Click the START button.
- Enter with your e.signature (before FIEL) or password.
- Scroll the bar to read the Terms and Conditions of use and click I accept.
- Choose the issuing authority of the contested resolution in Promotion data.
- Select the documents that you will attach to your promotion letter.
- Attach the selected documentation.
- Sign the promotion with your e.signature (before FIEL).
- Get your Certificate of Electronic Signing of Documents and your Acknowledgments of receipt of promotion and Terms and Conditions.
What should the revocation appeal document contain?
The appeal for revocation against acts of federal entities may be made by free writing before the corresponding entity, which must contain at least the following:
- Name, denomination or business name and fiscal domicile.
- Authority you are addressing and the purpose of your promotion.
- Resolution or the act that is contested.
- Offenses caused by the contested resolution or act.
- Evidence and controversial facts in question.
Conclusions
As taxpayers or advisors, we must know the instruments that the authorities make available to us in the event that we consider that our rights or those of our clients have not been respected by the tax authority.
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