Precedents: Tax litigation
855 results. Rulings of the Mexican Supreme Court, the federal courts and the Federal Administrative Court (TFJA) in our practice areas. Each with a brief explanation and, for the most relevant ones, our take.
Tax · Amparo and constitutional · Foreign trade and customs · Labor and social security · Anti-money laundering · Commercial and civil · Administrative and other
Electronic service through the water mailbox (buzón del agua). When the authority does not prove it sent the electronic alert to the party before serving by that means, as a general rule the service is unlawful.
Official heading (Spanish): NOTIFICACIÓN ELECTRÓNICA POR BUZÓN DEL AGUA. CUANDO LA AUTORIDAD NO ACREDITA EL ENVÍO DEL AVISO ELECTRÓNICO AL PARTICULAR, PREVIO A LA NOTIFICACIÓN POR ESE MEDIO, POR REGLA GENERAL, SE ACTUALIZA UN VICIO QUE PROVOCA SU ILEGALIDAD.
If Conagua cannot prove it sent the prior electronic alert, service through the water mailbox is, as a general rule, unlawful and impairs the defense. The exception: if the party opened the document within the deadline, the defect may not invalidate service.
Federal administrative litigation. Annulment for further action (nulidad para efectos) applies when the act by which the auditing authority delegates the function of informing the taxpayer of facts and omissions detected in the audit lacks or improperly states the legal basis for its authority (articles 51, section II, and 52, section IV, of the Federal Law of Administrative Litigation Procedure).
Official heading (Spanish): JUICIO CONTENCIOSO ADMINISTRATIVO FEDERAL. PROCEDE DECLARAR LA NULIDAD PARA EFECTOS CUANDO EL ACTO POR EL QUE LA AUTORIDAD FISCALIZADORA DELEGA LA FUNCIÓN DE DAR A CONOCER A LA PERSONA CONTRIBUYENTE LOS HECHOS Y OMISIONES ADVERTIDOS EN EL PROCEDIMIENTO DE FISCALIZACIÓN, ADOLECE DE FALTA O INDEBIDA FUNDAMENTACIÓN DE LA COMPETENCIA (ARTÍCULOS 51, FRACCIÓN II Y 52, FRACCIÓN IV, DE LA LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO)
Nullity for effects is proper when the act delegating notice of audit findings to the taxpayer lacks or misstates the legal basis for its competence. It is a defense argument in tax audits.
Nullity complaint filed by certified mail. When the time-compensation mechanism applies, the filer is not required to prove the exact time of postal deposit for the filing to be timely.
Official heading (Spanish): DEMANDA DE NULIDAD PRESENTADA POR CORREO CERTIFICADO. CUANDO OPERA EL MECANISMO DE COMPENSACIÓN HORARIA, NO ES EXIGIBLE AL PROMOVENTE ACREDITAR LA HORA EXACTA DEL DEPÓSITO POSTAL PARA CONSIDERAR OPORTUNA SU PRESENTACIÓN
When the time-zone compensation mechanism applies, a nullity complaint sent by certified mail cannot be required to prove the exact time of postal deposit to be treated as timely. Still, keep the postal receipt for the last day of the deadline.
Procedure for the presumption of non-existent transactions supported by digital tax receipts (CFDI). The statute of limitations (caducidad) under article 67 of the Federal Tax Code does not apply to it.
Official heading (Spanish): PROCEDIMIENTO DE PRESUNCIÓN DE INEXISTENCIA DE OPERACIONES AMPARADAS EN COMPROBANTES FISCALES DIGITALES POR INTERNET. LE ES INAPLICABLE EL PLAZO DE CADUCIDAD PREVISTO EN EL ARTÍCULO 67 DEL CÓDIGO FISCAL DE LA FEDERACIÓN
The limitation period in Article 67 of the Federal Tax Code does not apply to the procedure for presuming nonexistent transactions, as it is not an audit power. Limitation does govern later audit powers. Do not count on the passage of time in an Article 69-B matter.
Value added tax. For crediting purposes, as a general rule, accounting expert evidence is the appropriate means to determine in what proportion the apportionment factor should apply when the use of expenses from mixed activities cannot be identified.
Official heading (Spanish): IMPUESTO AL VALOR AGREGADO. PARA EFECTO DE SU ACREDITAMIENTO, POR REGLA GENERAL, LA PRUEBA PERICIAL CONTABLE ES EL ELEMENTO DE CONVICCIÓN IDÓNEO PARA DETERMINAR EN QUÉ PROPORCIÓN DEBE APLICARSE EL FACTOR DE PRORRATEO CUANDO NO ES POSIBLE IDENTIFICAR EL DESTINO DE LOS GASTOS DERIVADOS DE LA REALIZACIÓN DE ACTIVIDADES MIXTAS.
For VAT creditability, when the use of expenses in mixed activities cannot be identified, expert accounting evidence is generally the suitable proof for setting the apportionment proportion. Prepare it from the start of litigation.
Fiscal review appeal. The head of the Litigation Directorate of the Welfare Ministry, attached to the General Directorate of Regulation and Litigation, has standing to file it on behalf of the Administrative or Operational Coordinator of the Program for the Welfare of Persons with Permanent Disabilities in Guanajuato.
Official heading (Spanish): RECURSO DE REVISIÓN FISCAL. LA PERSONA TITULAR DE LA DIRECCIÓN DE LO CONTENCIOSO DE LA SECRETARÍA DE BIENESTAR, ADSCRITA A LA DIRECCIÓN GENERAL DE NORMATIVIDAD Y ASUNTOS CONTENCIOSOS, TIENE LEGITIMACIÓN PARA INTERPONERLO EN REPRESENTACIÓN DE LA COORDINADORA ADMINISTRATIVA U OPERATIVA DE LA COORDINACIÓN DEL PROGRAMA PARA EL BIENESTAR DE LAS PERSONAS CON DISCAPACIDAD PERMANENTE DE LA DELEGACIÓN DE PROGRAMAS PARA EL DESARROLLO EN EL ESTADO DE GUANAJUATO.
The head of the Welfare Ministry's Litigation Directorate has standing to file a revisión fiscal on behalf of the coordination of the program for persons with permanent disabilities in Guanajuato.
Presumption of non-existent transactions covered by tax invoices. The analysis of the evidence offered by the taxpayer to rebut it must follow the system of free rational assessment.
Official heading (Spanish): PRESUNCIÓN DE INEXISTENCIA DE OPERACIONES AMPARADAS EN COMPROBANTES FISCALES. EL ANÁLISIS DE LAS PRUEBAS APORTADAS POR LA PERSONA CONTRIBUYENTE PARA DESVIRTUARLA DEBE REGIRSE POR EL SISTEMA DE LIBRE VALORACIÓN RACIONAL
Evidence offered to rebut the presumption of nonexistent transactions must be assessed under free rational evaluation: no fixed values, but the judge must state the reasons for the decision. Insist on explicit reasoning.
Presumption of non-existent transactions covered by tax invoices. Standard of proof to consider it sufficiently rebutted.
Official heading (Spanish): PRESUNCIÓN DE INEXISTENCIA DE OPERACIONES AMPARADAS EN COMPROBANTES FISCALES. ESTÁNDAR DE PRUEBA PARA ESTIMARLA SUFICIENTEMENTE DESVIRTUADA
To treat the presumption of nonexistent transactions as rebutted, two conditions must be met: the taxpayer's hypothesis must be the most probable given the evidence, and reasonable alternative hypotheses must be ruled out. Build the file to that standard.
Presumption of non-existent transactions covered by tax invoices. If the evidence offered to rebut it is individually dismissed for failing to establish a suitable base fact, it cannot be assessed jointly, since it lacks the potential to support a valid inference.
Official heading (Spanish): PRESUNCIÓN DE INEXISTENCIA DE OPERACIONES AMPARADAS EN COMPROBANTES FISCALES. SI LAS PRUEBAS APORTADAS PARA DESVIRTUARLA SON DESESTIMADAS DE MANERA INDIVIDUAL AL NO ACREDITAR UN HECHO BASE IDÓNEO, NO ES DABLE REALIZAR SU VALORACIÓN CONJUNTA, AL NO TENER EL POTENCIAL DE CONFORMAR UNA INFERENCIA VÁLIDA
If each item of evidence is rejected individually for failing to establish a suitable base fact, it cannot then be weighed jointly, as none can form a valid inference. Each item must stand on its own before relying on cumulative effect.
Expert evidence. Failing to conduct it as provided by article 43 of the Federal Law of Administrative Contentious Procedure is a significant procedural violation that prevents examination of the merits.
Official heading (Spanish): PRUEBA PERICIAL. - LA OMISIÓN DE DESAHOGARLA CONFORME A LO DISPUESTO POR EL ARTÍCULO 43 DE LA LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO, CONSTITUYE UNA VIOLACIÓN TRASCENDENTE AL PROCEDIMIENTO QUE IMPIDE EL ESTUDIO DEL FONDO DEL ASUNTO.
If the instructing magistrate fails to require the other party to name an expert and follow the steps in article 43 of the Federal Law of Administrative Contentious Procedure, the expert evidence is improperly conducted, which blocks review of the merits. Monitor its proper handling.
Standing in the administrative appeal (recurso de revocación). For foreign legal entities, it requires timely filing of suitable, sufficient and duly notarized documents proving representation powers at the time of filing, under Articles 19, 122 and 123 of the Federal Tax Code, Article 13 of its Regulations and Rule 2.1.15 of the 2024 Miscellaneous Tax Resolution.
Official heading (Spanish): PERSONALIDAD EN EL RECURSO DE REVOCACIÓN. TRATÁNDOSE DE PERSONAS MORALES EXTRANJERAS, SU ACREDITACIÓN EXIGE LA EXHIBICIÓN OPORTUNA DE DOCUMENTACIÓN IDÓNEA, SUFICIENTE Y DEBIDAMENTE PROTOCOLIZADA QUE DEMUESTRE LAS FACULTADES DE REPRESENTACIÓN EXISTENTES AL MOMENTO DE LA INTERPOSICIÓN DEL MEDIO DE DEFENSA, CONFORME A LOS ARTÍCULOS 19, 122 Y 123 DEL CÓDIGO FISCAL DE LA FEDERACIÓN; 13 DE SU REGLAMENTO; Y LA REGLA 2.1.15. DE LA RESOLUCIÓN MISCELÁNEA FISCAL PARA 2024.
A foreign entity must prove standing in an administrative appeal with suitable, notarized documents filed on time showing powers in force when filed. The authority may check their probative effect, not just authenticity.
Seizure proceeding. Under Article 155 in relation to Article 156 of the Federal Tax Code, obligations from which the enforcement officer is exempt when designating assets.
Official heading (Spanish): DILIGENCIA DE EMBARGO. DE CONFORMIDAD CON EL ARTÍCULO 155 DEL CÓDIGO FISCAL DE LA FEDERACIÓN EN RELACIÓN CON EL ARTÍCULO 156 DEL MISMO ORDENAMIENTO, OBLIGACIONES EXENTAS DEL EJECUTOR AL MOMENTO DE DESIGNAR BIENES.
If the person attending the seizure does not point out assets, Article 156 of the Federal Tax Code empowers the enforcement officer to designate them, without imposing special obligations under Article 155.
Territorial jurisdiction incident. When inadmissible in light of the December 10, 2010 amendments to the Federal Administrative Litigation Law.
Official heading (Spanish): INCIDENTE DE INCOMPETENCIA TERRITORIAL. - CUÁNDO RESULTA IMPROCEDENTE A LA LUZ DE LAS REFORMAS DE LA LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO DE 10 DE DICIEMBRE DE 2010
If the Chamber where the complaint was filed declares itself territorially incompetent and a conflict arises between two Regional Chambers, the conflict is inadmissible under the December 10, 2010 amendments to the Federal Administrative Litigation Law.
Administrative appeal. Its dismissal is lawful when filed against resolutions issued in compliance with a judgment and the taxpayer shows no new issues.
Official heading (Spanish): RECURSO DE REVOCACIÓN. SU DESECHAMIENTO ES LEGAL CUANDO SE INTERPONE CONTRA RESOLUCIONES DICTADAS EN CUMPLIMIENTO DE SENTENCIA Y EL PARTICULAR NO DEMUESTRA LA EXISTENCIA DE TEMAS NOVEDOSOS
It is lawful to dismiss an administrative appeal against resolutions issued in compliance with a judgment when the taxpayer merely asserts generically that new issues exist. They must be identified and proven.
Nullity action. A case where the exception in Article 3, section II, of the TFJA Organic Law does not apply.
Official heading (Spanish): JUICIO CONTENCIOSO ADMINISTRATIVO. SUPUESTO EN EL QUE NO SE ACTUALIZA LA EXCEPCIÓN PREVISTA EN EL ARTÍCULO 3, FRACCIÓN II DE LA LEY ORGÁNICA DEL TRIBUNAL FEDERAL DE JUSTICIA ADMINISTRATIVA
After the reform, actions challenging decisions that demand payment of final tax assessments are inadmissible if the assessment was previously challenged. The exception in Article 3, section II, of the TFJA Organic Law does not apply in those cases.
Fiscal review appeal (recurso de revisión fiscal). The head of the Tax and Administrative Affairs Division of the Mexican Social Security Institute (IMSS) lacks standing to file it in substitution of the head of the Litigation Coordination of the Institute's Legal Department.
Official heading (Spanish): RECURSO DE REVISIÓN FISCAL. LA PERSONA TITULAR DE LA DIVISIÓN DE ASUNTOS FISCALES Y ADMINISTRATIVOS DEL INSTITUTO MEXICANO DEL SEGURO SOCIAL (IMSS) CARECE DE LEGITIMACIÓN PARA INTERPONERLO EN SUPLENCIA DEL TITULAR DE LA COORDINACIÓN DE ASUNTOS CONTENCIOSOS DE LA DIRECCIÓN JURÍDICA DEL PROPIO INSTITUTO.
The head of IMSS's Tax and Administrative Affairs Division lacks standing to file a tax review appeal in place of the head of the Litigation Coordination. Check who signed IMSS's appeal and on what authority.
Provisional suspension in indirect amparo. It is available against the effects and consequences of article 49 Bis of the Federal Tax Code.
Official heading (Spanish): SUSPENSIÓN PROVISIONAL EN AMPARO INDIRECTO. PROCEDE CONTRA LOS EFECTOS Y CONSECUENCIAS DEL ARTÍCULO 49 BIS DEL CÓDIGO FISCAL DE LA FEDERACIÓN.
Provisional suspension is available against the effects of Article 49 Bis of the Federal Tax Code, so that it is not applied to the claimant and the tax authority does not preemptively restrict its invoicing. A tool to protect operations while the amparo is pending.
Expert evidence in federal nullity proceedings. The period for experts to submit their report must be counted from the day after service on the offering party of the order warning of the consequences of late submission takes effect, not from acceptance of the appointment.
Official heading (Spanish): PRUEBA PERICIAL EN EL JUICIO CONTENCIOSO ADMINISTRATIVO FEDERAL. EL PLAZO PARA QUE LAS PERSONAS PERITAS RINDAN SU DICTAMEN DEBE COMPUTARSE A PARTIR DEL DÍA SIGUIENTE AL EN QUE SURTA EFECTOS LA NOTIFICACIÓN DEL ACUERDO DE APERCIBIMIENTO A LA PARTE OFERENTE EN CASO DE NO RENDIRLO OPORTUNAMENTE, Y NO DESDE LA ACEPTACIÓN DEL CARGO.
In a nullity action, the expert's deadline to file a report runs from the day after the offering party's notice of the warning order takes effect, not from the expert's acceptance of the appointment. Track that date to avoid losing the evidence.
Traffic fine in the State of Guanajuato. Once annulled, it gives rise to payment of interest under article 53, second paragraph, of the Municipal Finance Law of that state.
Official heading (Spanish): MULTA POR INFRACCIÓN DE TRÁNSITO EN EL ESTADO DE GUANAJUATO. DECLARADA SU NULIDAD, GENERA EL PAGO DE INTERESES EN TÉRMINOS DEL ARTÍCULO 53, PÁRRAFO SEGUNDO, DE LA LEY DE HACIENDA PARA LOS MUNICIPIOS DE DICHA ENTIDAD FEDERATIVA.
When a Guanajuato traffic fine is annulled, its payment is an undue payment and accrues interest from payment until refund (Article 53, second paragraph, Municipal Finance Law).
Expiration under article 60 of the Federal Administrative Procedure Law. Its nature and effects.
Official heading (Spanish): CADUCIDAD PREVISTA EN EL ARTÍCULO 60 DE LA LEY FEDERAL DE PROCEDIMIENTO ADMINISTRATI VO. SU NATURALEZA Y EFECTOS
Binding precedent: expiration under article 60 of the Federal Administrative Procedure Law is the maximum form of procedural preclusion, meaning loss of all procedural rights through inactivity. Monitor the authority's deadlines.
Implied denial. If it does not arise, the action must be dismissed.
Official heading (Spanish): NEGATIVA FICTA. - SI NO SE CONFIGURA, SE DEBE SOBRESEER EL JUICIO.
When an implied denial is challenged and the authority proves in its answer that none arose, the action is dismissed. Before filing, verify that the denial really exists.
Resolutions issued in compliance with an administrative appeal (recurso de revocación). The term in Article 50 of the Federal Tax Code does not apply to them.
Official heading (Spanish): RESOLUCIONES EMITIDAS EN CUMPLIMIENTO A UN RECURSO DE REVOCACIÓN. NO LES RESULTA APLICABLE EL PLAZO PREVISTO EN EL ARTÍCULO 50 DEL CÓDIGO FISCAL DE LA FEDERACIÓN
The term in Article 50 of the Federal Tax Code does not apply to resolutions issued to comply with an administrative appeal (recurso de revocación). Article 133-A of the Code governs instead.
Dismissal of the administrative action. It does not apply if the ground of inadmissibility targets the act appealed, which was dismissed in the administrative appeal.
Official heading (Spanish): SOBRESEIMIENTO DEL JUICIO CONTENCIOSO ADMINISTRATIVO. NO SE ACTUALIZA SI LA CAUSAL DE IMPROCEDENCIA VA DIRIGIDA AL ACTO RECURRIDO QUE FUE DESECHADO EN EL RECURSO ADMI NISTRATIVO
When the nullity action challenges the dismissal of an administrative appeal, the case cannot be dismissed on a ground of inadmissibility aimed at the underlying act. The court must first review whether the dismissal was lawful.
Complaint (queja). It is improper when the legal period to comply with the judgment has not yet elapsed.
Official heading (Spanish): QUEJA, RESULTA IMPROCEDENTE CUANDO NO HA TRANSCURRIDO EL PLAZO LEGAL ESTABLECIDO PARA DAR CUMPLIMIENTO A LA SENTENCIA
A complaint for non-compliance with a final judgment under article 239-B, section I, subsection b) of the Federal Tax Code is improper while the legal compliance period is still running. Wait until it expires.
Subject-matter jurisdictional conflict. It is inadmissible if raised after the Chamber accepted the case, even if the investigation phase has not been closed.
Official heading (Spanish): CONFLICTO DE COMPETENCIA POR RAZÓN DE MATERIA.- ES IMPROCEDENTE EL PLANTEADO CON POSTERIORIDAD A LA ACEPTACIÓN DEL CONOCIMIENTO DEL ASUNTO, CON INDEPENDENCIA DE QUE NO SE HAYA DECRETADO EL CIERRE DE INSTRUCCIÓN.
Once the receiving Chamber accepts subject-matter jurisdiction, a jurisdictional conflict can no longer be raised, even if the investigation phase has not closed.
Federal Administrative Procedure Law. Notifying the challenged resolution after the period in article 39 does not make it unlawful.
Official heading (Spanish): LEY FEDERAL DE PROCEDIMIENTO ADMINISTRATIVO. LA NOTIFICACIÓN DE LA RESOLUCIÓN IMPUGNADA POSTERIOR AL PLAZO SEÑALADO EN EL ARTÍCULO 39 NO IMPLICA LA ILEGALIDAD DE LA MISMA.
Notifying the challenged resolution after the period set in article 39 of the Federal Administrative Procedure Law does not make it unlawful. Late notice alone is not a ground for nullity.
Venue incompetence incident. A certified screenshot of the Tax Administration Model (MAT) is suitable evidence of the plaintiff's tax domicile when the complaint was filed.
Official heading (Spanish): INCIDENTE DE INCOMPETENCIA POR RAZÓN DE TERRITORIO. LA COPIA CERTIFICADA DE LA CAPTURA DE PANTALLA DEL MODELO DE ADMINISTRACIÓN TRIBUTARIA (MAT) DEBE TENERSE COMO MEDIO DE CONVICCIÓN IDÓNEO PARA ACREDITAR EL DOMICILIO FISCAL DEL ACTOR A LA FECHA DE PRESENTACIÓN DE LA DEMANDA.
In a territorial incompetence incident, a certified copy of a Tax Administration Model (MAT) screenshot is suitable evidence of the plaintiff's tax domicile when the complaint was filed.
Federal contentious-administrative proceeding. It lies against the IMSS official letter declaring an employer correction procedure abandoned.
Official heading (Spanish): JUICIO CONTENCIOSO ADMINISTRATIVO FEDERAL. PROCEDE CONTRA EL OFICIO DEL INSTITUTO MEXICANO DEL SEGURO SOCIAL (IMSS) MEDIANTE EL CUAL DECLARA ABANDONADO EL TRÁMITE DE CORRECCIÓN PATRONAL
A federal contentious-administrative action lies against an IMSS letter declaring an employer correction procedure abandoned. The company can challenge that decision before the TFJA.
Federal contentious-administrative proceeding. It lies against PROFECO determinations ordering the file of a conciliation procedure closed when violations of essential formalities of that mechanism are alleged.
Official heading (Spanish): JUICIO CONTENCIOSO ADMINISTRATIVO FEDERAL. PROCEDE CONTRA LAS DETERMINACIONES DE LA PROCURADURÍA FEDERAL DEL CONSUMIDOR QUE ORDENAN EL ARCHIVO DEL EXPEDIENTE DE UN PROCEDIMIENTO CONCILIATORIO CUANDO SE HACEN VALER VIOLACIONES A LAS FORMALIDADES ESENCIALES QUE RIGEN ESE MECANISMO ALTERNATIVO DE SOLUCIÓN DE CONTROVERSIAS.
A federal contentious-administrative action lies against a PROFECO decision to archive a conciliation procedure when violations of the essential formalities of conciliation are alleged.
Electronic notification through the tax mailbox. It is not a legal requirement that the related record state the time at which the tax authority sent the electronic alert to the taxpayer.
Official heading (Spanish): NOTIFICACIÓN ELECTRÓNICA POR BUZÓN TRIBUTARIO. NO CONSTITUYE UN REQUISITO LEGAL QUE LA CONSTANCIA RELATIVA DEBA CONTENER LA HORA EN QUE LA AUTORIDAD HACENDARIA ENVIÓ EL AVISO ELECTRÓNICO RESPECTIVO A LA PERSONA CONTRIBUYENTE.
When a taxpayer does not open a document sent to its tax mailbox, the notification record need not state the time the notice was sent. Checking the mailbox regularly avoids missed deadlines.
Tax review appeal (revisión fiscal). It is available when TFJA judgments annul the challenged act for formal defects but their reasoning shows the merits were also decided.
Official heading (Spanish): RECURSO DE REVISIÓN FISCAL. PROCEDE CUANDO LAS SENTENCIAS DEL TRIBUNAL FEDERAL DE JUSTICIA ADMINISTRATIVA IMPUGNADAS DECLAREN LA NULIDAD DEL ACTO IMPUGNADO POR VICIOS DE FORMA, PERO QUE DE SUS RAZONAMIENTOS SE ADVIERTA QUE ADEMÁS SE RESOLVIÓ EL FONDO DEL ASUNTO.
A federal tax review appeal lies against TFJA judgments annulling for formal defects, such as inadequate legal basis and reasoning, if the reasoning shows the merits were also decided.
Compliance with judgments in federal administrative proceedings. Issuing the compliance ruling early does not make it void.
Official heading (Spanish): CUMPLIMIENTO DE SENTENCIAS EMITIDAS EN EL JUICIO CONTENCIOSO ADMINISTRATIVO FEDERAL. EL DICTADO ANTICIPADO DE LA RESOLUCIÓN QUE LA CUMPLIMENTA NO DA LUGAR A SU NULIDAD.
TFJA judgments become enforceable only once final, yet issuing the compliance ruling early does not void it. Do not rest a defense on the early timing of the act.
Notification of the challenged resolution. Its illegality does not entail nullity of that resolution.
Official heading (Spanish): NOTIFICACIÓN DE LA RESOLUCIÓN IMPUGNADA, SU ILEGALIDAD NO TRAE APAREJADA LA NULIDAD DE ESA RESOLUCIÓN.
An unlawful notification does not make the notified act unlawful, since its validity does not depend on it. A notification defect affects deadline computation, not the resolution's validity.
Confirmatory fictitious resolution. Once it arises, the express resolution must be declared null for all purposes, as two resolutions cannot coexist on the same petition.
Official heading (Spanish): CONFIRMATIVA FICTA. AL CONFIGURARSE DEBE DECLARARSE LA NULIDAD LISA Y LLANA DE LA RESOLUCIÓN EXPRESA EN VIRTUD DE QUE NO PUEDEN COEXISTIR DOS RESOLUCIONES CON RELACIÓN A LA MISMA INSTANCIA
Once a confirmatory fictitious resolution arises, an express resolution issued or served afterward is unlawful. It is annulled outright because two resolutions cannot coexist on the same petition.
Circumstantial evidence. Its application and operation in administrative litigation.
Official heading (Spanish): PRUEBA INDICIARIA. SU APLICACIÓN Y OPERATIVIDAD DENTRO DEL JUICIO CONTENCIOSO ADMINISTRATIVO.
In administrative litigation the Tribunal must weigh the evidence by linking and cross-checking it to establish or infer the facts. This helps when direct proof is lacking.
Tax mailbox notification. For its lawfulness, the official's name and the grounds for competence need not be stated.
Official heading (Spanish): NOTIFICACIÓN POR BUZÓN TRIBUTARIO. PARA SU LEGALIDAD NO ES NECESARIO QUE SE INDIQUE EL NOMBRE DEL FUNCIONARIO QUE PARTICIPA EN SU ELABORACIÓN Y, LOS FUNDAMENTOS DE SU COMPETENCIA.
A tax mailbox notification is valid even if it does not name the official involved or state the grounds of competence, since the communication is system-generated with no physical contact with the taxpayer.
Field audit. The suspension of the twelve-month period to conclude the audit, under the penultimate paragraph of Article 46-A of the Federal Tax Code, does not prevent concluding it.
Official heading (Spanish): VISITA DOMICILIARIA. LA SUSPENSIÓN DEL PLAZO DE DOCE MESES CON EL QUE CUENTA LA AUTORIDAD PARA CONCLUIR EL PROCEDIMIENTO FISCALIZADOR, PREVISTA EN EL PENÚLTIMO PÁRRAFO DEL ARTÍCULO 46-A, DEL CÓDIGO FISCAL DE LA FEDERACIÓN, NO IMPIDE CONCLUIR EL PROCEDIMIENTO FISCALIZADOR.
The suspension of the twelve-month period in a field audit (Art. 46-A, penultimate paragraph, Federal Tax Code) only pauses the lapse term for the authority's powers. It does not prevent concluding the audit. Count periods carefully before arguing lapse.
General provisions issued by the President of CONDUSEF. Those regulating electronic notifications violate the principles of statutory reservation and hierarchical subordination (rules in force until January 24, 2024).
Official heading (Spanish): DISPOSICIONES GENERALES EMITIDAS POR EL PRESIDENTE DE LA COMISIÓN NACIONAL PARA LA PROTECCIÓN Y DEFENSA DE LOS USUARIOS DE SERVICIOS FINANCIEROS (CONDUSEF). LAS EMITIDAS PARA REGULAR LAS NOTIFICACIONES ELECTRÓNICAS VIOLAN LOS PRINCIPIOS DE RESERVA DE LEY Y DE SUBORDINACIÓN JERÁRQUICA (NORMATIVA VIGENTE HASTA EL 24 DE ENERO DE 2024).
CONDUSEF's general provisions regulating electronic notifications, in force until January 24, 2024, violate the principles of statutory reservation and hierarchical subordination.
Complaint for repetition. Elements to consider in its analysis.
Official heading (Spanish): QUEJA POR REPETICIÓN. ELEMENTOS QUE DEBEN CONSIDERARSE PARA SU ANÁLISIS.
In a complaint for repetition, the court checks whether the authority repeated the defect a prior judgment already annulled, protecting res judicata. The precedent sets the elements to review.
Lis pendens and res judicata. Differences between these grounds of inadmissibility in the nullity action.
Official heading (Spanish): LITISPENDENCIA Y COSA JUZGADA. DIFERENCIAS DE LAS CAUSALES DE IMPROCEDENCIA EN EL JUICIO CONTENCIOSO ADMINISTRATIVO
The criterion distinguishes lis pendens from res judicata as grounds of inadmissibility: res judicata is a legally final ruling, whereas lis pendens exists while the matter is still sub judice and pending resolution.
Administrative liability proceeding. The order, issued before the investigation phase, dismissing a complaint about acts of a court of the Judiciary of the State of Puebla affects the complainant's legal interest.
Official heading (Spanish): PROCEDIMIENTO DE RESPONSABILIDADES ADMINISTRATIVAS. EL ACUERDO ANTERIOR A LA FASE DE INVESTIGACIÓN QUE DESECHA LA QUEJA INTERPUESTA POR ACTOS ATRIBUIDOS A UN ÓRGANO JURISDICCIONAL DEL PODER JUDICIAL DEL ESTADO DE PUEBLA, AFECTA EL INTERÉS JURÍDICO DE QUIEN LA PRESENTA.
The pre-investigation order dismissing a complaint about acts of a court of the Puebla State Judiciary affects the complainant's legal interest, so the complainant may challenge it.
Appeal under Article 216 of the General Law of Administrative Responsibilities. It is improper against an order dismissing a complaint about acts of a court of the Judiciary of the State of Puebla.
Official heading (Spanish): RECURSO DE APELACIÓN PREVISTO EN EL ARTÍCULO 216 DE LA LEY GENERAL DE RESPONSABILIDADES ADMINISTRATIVAS. ES IMPROCEDENTE CONTRA EL ACUERDO QUE DESECHA LA QUEJA INTERPUESTA POR ACTOS ATRIBUIDOS A UN ÓRGANO JURISDICCIONAL DEL PODER JUDICIAL DEL ESTADO DE PUEBLA.
The appeal under Article 216 of the General Law of Administrative Responsibilities does not lie against an order dismissing a complaint about acts of a court of the Puebla State Judiciary.
Objection (inconformidad) under Article 102 of the General Law of Administrative Responsibilities. It lies against an order dismissing a complaint about acts of a court of the Judiciary of the State of Puebla.
Official heading (Spanish): RECURSO DE INCONFORMIDAD PREVISTO EN EL ARTÍCULO 102 DE LA LEY GENERAL DE RESPONSABILIDADES ADMINISTRATIVAS. PROCEDE CONTRA EL ACUERDO QUE DESECHA LA QUEJA INTERPUESTA POR ACTOS ATRIBUIDOS A UN ÓRGANO JURISDICCIONAL DEL PODER JUDICIAL DEL ESTADO DE PUEBLA.
The inconformidad remedy under Article 102 of the General Law of Administrative Responsibilities lies against an order dismissing a complaint about acts of a court of the Puebla State Judiciary.
Res judicata. It is subject to limits set out in general and particular criteria.
Official heading (Spanish): COSA JUZGADA. ENCUENTRA LÍMITES PREVISTOS EN CRITERIOS GENERALES Y PARTICULARES.
Res judicata has limits set by general and specific criteria drawn from SCJN case law, comparative law and doctrine. In certain cases those limits prevent it from applying.
Appeals in contentious-administrative proceedings in the State of Jalisco. The local Administrative Justice Tribunal need not redirect a motion for reconsideration on its own when appeal is the proper remedy.
Official heading (Spanish): RECURSOS EN EL JUICIO CONTENCIOSO ADMINISTRATIVO EN EL ESTADO DE JALISCO. EL TRIBUNAL DE JUSTICIA ADMINISTRATIVA LOCAL NO ESTÁ OBLIGADO A REENCAUZAR OFICIOSAMENTE EL DE RECLAMACIÓN CUANDO EL PROCEDENTE CONTRA LA RESOLUCIÓN RECURRIDA ES EL DE APELACIÓN.
In Jalisco, the local Administrative Justice Tribunal need not redirect a motion for reconsideration on its own when appeal is the proper remedy. Choosing the wrong remedy can forfeit the challenge.
Private documentary evidence in the federal administrative action. When offering documents held in the administrative file, the plaintiff must identify them fully by their characteristics and content (Article 14, section V, third paragraph, of the Federal Law of Administrative Litigation Procedure).
Official heading (Spanish): PRUEBAS DOCUMENTALES PRIVADAS EN EL JUICIO CONTENCIOSO ADMINISTRATIVO FEDERAL. AL OFRECER LAS QUE OBREN EN EL EXPEDIENTE ADMINISTRATIVO, EL ACTOR DEBE IDENTIFICARLAS PLENAMENTE TANTO EN SUS CARACTERÍSTICAS COMO EN SU CONTENIDO (ARTÍCULO 14, FRACCIÓN V, PÁRRAFO TERCERO, DE LA LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO).
When offering private documents held in the administrative file, the plaintiff must identify each one precisely by its features and content (Article 14, section V, third paragraph, LFPCA). A generic reference is not enough.
Exclusive merits action. Arguments against inflation adjustments and ancillary charges on omitted taxes must be deemed not made.
Official heading (Spanish): JUICIO DE RESOLUCIÓN EXCLUSIVA DE FONDO. LOS CONCEPTOS DE IMPUGNACIÓN ADUCIDOS EN CONTRA DE LAS ACTUALIZACIONES Y ACCESORIOS DE LAS CONTRIBUCIONES OMITIDAS, DEBEN TENERSE POR NO FORMULADOS.
In an exclusive merits action, arguments challenging the inflation adjustment, surcharges and fines on the assessment are deemed not made. Anyone choosing this route should expect those ancillary items to stay outside the dispute.
Income tax. Nature and application of the transfer pricing guidelines issued by the OECD.
Official heading (Spanish): IMPUESTO SOBRE LA RENTA. NATURALEZA Y APLICACIÓN DE LAS DIRECTRICES EN MATERIA DE PRECIOS DE TRANSFERENCIA EMITIDAS POR LA ORGANIZACIÓN PARA LA COOPERACIÓN Y EL DESARROLLO ECONÓMICOS (OCDE).
The ruling holds that the subject-matter jurisdiction over administrative silence in the matters listed in the article is restricted and applies only to requests before tax or administrative authorities tied to those matters. Confirm the petition fits before invoking implied denial.
Implied denial. If it does not arise, the action must be dismissed.
Official heading (Spanish): NEGATIVA FICTA.- SI NO SE CONFIGURA, SE DEBE SOBRESEER EL JUICIO
If, in an action against an implied denial, the authority attaches proof in its answer that none arose, the case is dismissed. Before filing, confirm the deadline has run and that no response was issued.
Expiration under article 60 of the Federal Administrative Procedure Law. Its nature and effects.
Official heading (Spanish): CADUCIDAD PREVISTA EN EL ARTÍCULO 60 DE LA LEY FEDERAL DE PROCEDIMIENTO ADMINISTRATIVO. SU NATURALEZA Y EFECTOS.
Expiration under article 60 of the Federal Administrative Procedure Law is the loss of all procedural rights through inactivity, a maximum form of preclusion. It helps in monitoring proceedings the authority lets run.
Federal Law of Contentious Administrative Procedure. When the period for the defendant authority to issue its resolution complying with a nullity judgment begins.
Official heading (Spanish): LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO. MOMENTO A PARTIR DEL CUAL COMIENZA EL PLAZO CON QUE CUENTA LA AUTORIDAD DEMANDADA PARA EMITIR LA RESOLUCIÓN EN CUMPLIMIENTO A LA SENTENCIA DICTADA EN EL JUICIO DE NULIDAD.
Binding precedent: the four-month period to comply with a nullity judgment challenged through amparo or tax review appeal runs from notice of the ruling on that challenge. It tells you when to demand compliance.
Nullity action against a resolution issued to comply with a nullity judgment. The plaintiff may file a new action or the compliance complaint (queja).
Official heading (Spanish): JUICIO CONTENCIOSO ADMINISTRATIVO CONTRA UNA RESOLUCIÓN EMITIDA EN CUMPLIMIENTO DE UNA SENTENCIA DE NULIDAD. EL ACTOR TIENE LA OPCIÓN DE INTERPONER UN NUEVO JUICIO O BIEN LA INSTANCIA DE QUEJA.
Binding precedent: the queja is optional for a taxpayer receiving a new resolution issued in compliance with a judgment. If the plaintiff files a new action, it is admissible.
Nullity action. It lies against an enforcement procedure in which the authority seized the receivables portfolio, with no requirement that a foreclosure sale notice be published.
Official heading (Spanish): JUICIO CONTENCIOSO ADMINISTRATIVO. PROCEDE EN CONTRA DEL PROCEDIMIENTO ADMINISTRATIVO DE EJECUCIÓN EN EL QUE LA AUTORIDAD EMBARGÓ LA CARTERA DE CRÉDITOS, SIN QUE SEA EXIGIBLE LA EXISTENCIA DE UNA PUBLICACIÓN DE CONVOCATORIA DE REMATE.
A nullity action lies against the seizure of a receivables portfolio without waiting for a foreclosure sale notice. That seizure has no later appraisal and sale stages. It can be challenged right away.
Acknowledgment of receipt of an electronic notification. It is not governed by the requirements of proper circumstantial recording.
Official heading (Spanish): ACUSE DE RECIBO DE NOTIFICACIÓN ELECTRÓNICA. NO SE RIGE POR LOS REQUISITOS DE DEBIDA CIRCUNSTANCIACIÓN.
The acknowledgment of an electronic notification need not meet the detailed recording formalities of an in-person service. Because tax mailbox notices are system-generated (arts. 17-K and 134, section I, Federal Tax Code), the official's name and title are not required.
Notarial record of facts. It is not suitable evidence to prove the taxpayer's location at its tax domicile.
Official heading (Spanish): FE DE HECHOS NOTARIAL.- NO ES UNA PRUEBA IDÓNEA PARA DEMOSTRAR LA LOCALIZACIÓN DEL CONTRIBUYENTE EN SU DOMICILIO FISCAL
A notarial record of facts cannot prove that a taxpayer is located at its tax domicile. Verifying it is for the tax authority under article 41-B of the Federal Tax Code, not the notary. Support location with other evidence.
Customs administrative proceeding. The issuance date of the verification order need not be recorded in detail if the proceeding began with a customs inspection.
Official heading (Spanish): PROCEDIMIENTO ADMINISTRATIVO EN MATERIA ADUANERA. NO ES NECESARIA LA CIRCUNSTANCIACIÓN DE LA FECHA DE EXPEDICIÓN DEL OFICIO U ORDEN DE VERIFICACIÓN SI INICIÓ CON MOTIVO DEL RECONOCIMIENTO ADUANERO.
If a customs proceeding began with a customs inspection, the issuance date of the verification order need not be recorded in detail. Binding precedent 2a./J. 62/2006 does not make every customs proceeding depend on such an order.
Clarification of judgment. It is inadmissible when filed against an interlocutory ruling.
Official heading (Spanish): ACLARACIÓN DE SENTENCIA.- RESULTA IMPROCEDENTE CUANDO SE HACE VALER EN RELACIÓN CON UNA SENTENCIA INTERLOCUTORIA.
A request for clarification of judgment is inadmissible against an interlocutory ruling and will be declared improper. Go directly to the remedy that actually applies.
Challenging general administrative acts.
Official heading (Spanish): IMPUGNACIÓN DE ACTOS ADMINISTRATIVOS DE CARÁCTER GENERAL
A general administrative act can be challenged in the nullity action before the TFJA in two ways: as a standalone act, or as the legal basis of a specific act applying it. The route chosen shapes the deadlines and arguments available.
Administrative action in the State of Guanajuato. It may be filed at any time when a traffic ticket fails to state the available defense, the authority before which it must be filed and the deadline (legislation in force until November 3, 2025).
Official heading (Spanish): DEMANDA DEL JUICIO CONTENCIOSO ADMINISTRATIVO EN EL ESTADO DE GUANAJUATO. PUEDE PRESENTARSE EN CUALQUIER TIEMPO CUANDO EN UNA BOLETA DE INFRACCIÓN LA AUTORIDAD OMITE SEÑALAR EL MEDIO DE DEFENSA PROCEDENTE, LA AUTORIDAD ANTE LA QUE DEBE INTERPONERSE Y EL PLAZO PARA ELLO (LEGISLACIÓN VIGENTE HASTA EL 3 DE NOVIEMBRE DE 2025).
In Guanajuato, if a traffic ticket omits the available defense, the filing authority and the deadline, the administrative action may be filed at any time. This applies to legislation in force until November 3, 2025.
Withdrawal of the federal administrative action. The originating TFJA Chamber must rule on dismissal for withdrawal when it is filed and ratified during the review appeal (revisión fiscal).
Official heading (Spanish): DESISTIMIENTO DEL JUICIO CONTENCIOSO ADMINISTRATIVO FEDERAL. CORRESPONDE A LA SALA DEL TRIBUNAL FEDERAL DE JUSTICIA ADMINISTRATIVA DE ORIGEN PRONUNCIARSE SOBRE LA ACTUALIZACIÓN DE LA CAUSAL DE SOBRESEIMIENTO RELATIVA, CUANDO SE PROMUEVE Y RATIFICA DURANTE LA SUSTANCIACIÓN DEL RECURSO DE REVISIÓN FISCAL.
If a withdrawal of the nullity action is filed and ratified during the revisión fiscal appeal, the originating TFJA Regional Chamber, not the Collegiate Circuit Court, must rule on the dismissal.
Administrative appeal against the final resolution under Article 69-B, fourth paragraph, of the Federal Tax Code. The filing period runs from notification through the tax mailbox.
Official heading (Spanish): RECURSO DE REVOCACIÓN CONTRA LA RESOLUCIÓN FINAL PREVISTA EN EL ARTÍCULO 69-B, PÁRRAFO CUARTO, DEL CÓDIGO FISCAL DE LA FEDERACIÓN. EL PLAZO PARA INTERPONERLO COMIENZA A PARTIR DE SU NOTIFICACIÓN A TRAVÉS DEL BUZÓN TRIBUTARIO.
The deadline to file the administrative appeal (recurso de revocación) against the final Article 69-B, fourth paragraph, resolution under the Federal Tax Code runs from notification through the tax mailbox. Check the mailbox regularly.
Supervening evidence and facts. Their meaning and difference.
Official heading (Spanish): PRUEBAS Y HECHOS SUPERVENIENTES. SU CONNOTACIÓN Y DIFERENCIA
A supervening fact occurs after the complaint or answer is filed. Supervening evidence arises after the evidence offering and admission stage, or becomes known afterward. Identify which one you have before offering it.
Complaint for excess. It is well-founded when the challenged decision stemmed from a taxpayer's request and the compliance decision gives novel grounds that could have been stated in the original.
Official heading (Spanish): QUEJA POR EXCESO. ES FUNDADA CUANDO LA RESOLUCIÓN IMPUGNADA DERIVÓ DE UNA SOLICITUD DEL GOBERNADO Y EN LA RESOLUCIÓN QUE CUMPLIMENTA SE EXPRESEN MOTIVOS Y FUNDAMENTOS NOVEDOSOS QUE PUDIERON SER EXPRESADOS DESDE LA RESOLUCIÓN PRIMIGENIA
A complaint for excess is well-founded when, in complying with a judgment on a taxpayer's request, the authority adds novel grounds it could have given in the original decision. It has overstepped the judgment.
Field audit. The judge must analyze auditors' conduct when they exceed their functions during the audit [scope of binding precedent 2a./J. 1/2015 (10a.)].
Official heading (Spanish): VISITA DOMICILIARIA. LA PERSONA JUZGADORA DEBE ANALIZAR EL ACTUAR DE LOS VISITADORES CUANDO SE EXTRALIMITEN EN SUS FUNCIONES DURANTE SU DESARROLLO [ALCANCE DE LA JURISPRUDENCIA 2a./J. 1/2015 (10a.)].
If auditors exceed their role by assessing the taxpayer's documents or records, even in part of the audit record, the judge must examine their conduct (scope of binding precedent 2a./J. 1/2015). Useful in audit defense.
Field audit. The scope of binding precedent 2a./J. 1/2015 (10a.), regarding auditors exceeding their role when assessing the taxpayer's documents, books or records, results in absolute nullity or nullity for effects, depending on the nature of the annulled ruling and the defects involved.
Official heading (Spanish): VISITA DOMICILIARIA. EL ALCANCE DE LA JURISPRUDENCIA 2a./J. 1/2015 (10a.), EN CUANTO A LA EXTRALIMITACIÓN DE LOS VISITADORES EN SUS FUNCIONES AL EVALUAR DOCUMENTOS, LIBROS O REGISTROS QUE APORTE LA PERSONA CONTRIBUYENTE, SE TRADUCE EN UNA NULIDAD ABSOLUTA O PARA EFECTOS, DE ACUERDO A LA NATURALEZA DE LA RESOLUCIÓN ANULADA Y DE LOS VICIOS QUE ORIGINARON LA ANULACIÓN.
When auditors exceed their role in assessing the taxpayer's documents (2a./J. 1/2015), the result is full nullity or nullity for effects, depending on the nature of the annulled ruling and the defects behind the annulment.
Dismissal for untimely complaint in federal administrative litigation. When the plaintiff says it does not know the contested ruling and the authority proves lawful service, a technical impediment prevents reviewing the arguments on the limitation of the tax assessment raised in the amended complaint.
Official heading (Spanish): SOBRESEIMIENTO POR EXTEMPORANEIDAD DE LA DEMANDA AL PROMOVER JUICIO CONTENCIOSO ADMINISTRATIVO FEDERAL. CUANDO LA PARTE ACTORA MANIFIESTA DESCONOCER LA RESOLUCIÓN IMPUGNADA Y LA AUTORIDAD DEMANDADA ACREDITA QUE LA NOTIFICÓ LEGALMENTE, SE PRODUCE UN IMPEDIMENTO TÉCNICO QUE IMPIDE ANALIZAR LOS CONCEPTOS DE IMPUGNACIÓN RELATIVOS A LA PRESCRIPCIÓN DEL CRÉDITO FISCAL, PLANTEADOS EN LA AMPLIACIÓN DE LA DEMANDA.
If the plaintiff claims not to know the ruling and the authority proves valid service, dismissal for untimely filing prevents reviewing the arguments on tax assessment limitation raised in the amended complaint.
Desk audit. It has two phases, verification of tax obligations and determination or assessment, each with its own maximum deadline.
Official heading (Spanish): REVISIÓN DE ESCRITORIO O DE GABINETE. SE COMPONE DE LAS FASES DE VERIFICACIÓN DE LAS OBLIGACIONES TRIBUTARIAS Y DE DETERMINACIÓN O LIQUIDACIÓN, CON PLAZOS MÁXIMOS PARA SU RESPECTIVA CULMINACIÓN.
A desk audit has two phases, verification of tax obligations and determination or assessment, each with its own maximum deadline. Check each deadline separately when testing whether the authority acted on time.
Desk audit. The taxpayer's period to rebut the observations letter or correct its tax position is not counted within the 12-month limit for the first phase.
Official heading (Spanish): REVISIÓN DE ESCRITORIO O DE GABINETE. EN EL CÓMPUTO DEL PLAZO DE 12 MESES PARA CONCLUIR CON SU PRIMERA FASE, NO DEBE INCLUIRSE EL TÉRMINO CON QUE CUENTA LA PERSONA CONTRIBUYENTE PARA DESVIRTUAR EL OFICIO DE OBSERVACIONES O PARA CORREGIR SU SITUACIÓN FISCAL.
The 12-month limit under Article 46-A of the Federal Tax Code for the first phase of a desk audit does not include the time the taxpayer has to rebut the observations letter or correct its position.
Cancellation of registration in the Public Registry of Specialized Services or Works Contractors (REPSE), under article 15 of the Federal Labor Law. A positive precautionary measure against that act is improper.
Official heading (Spanish): CANCELACIÓN DE REGISTRO EN EL PADRÓN PÚBLICO DE CONTRATISTAS DE SERVICIOS ESPECIALIZADOS U OBRAS ESPECIALIZADAS (REPSE), PREVISTO EN EL ARTÍCULO 15 DE LA LEY FEDERAL DEL TRABAJO. ES IMPROCEDENTE CONCEDER LA MEDIDA CAUTELAR POSITIVA RESPECTO DE DICHO ACTO
A positive precautionary measure against cancellation of a REPSE registration is not available, as it would let the contractor keep providing specialized services after losing registration.
Electronic notice of pending notification in the tax mailbox. Sending it through a single communication channel does not violate articles 17-K and 134, section I of the Federal Tax Code.
Official heading (Spanish): AVISO ELECTRÓNICO DE NOTIFICACIÓN PENDIENTE EN EL BUZÓN TRIBUTARIO, SU ENVÍO EFECTUADO ÚNICAMENTE A TRAVÉS DE UNA VÍA DE COMUNICACIÓN, NO TRANSGREDE LOS ARTÍCULOS 17-K Y 134, FRACCIÓN I, DEL CÓDIGO FISCAL DE LA FEDERACIÓN.
Sending the pending-notice alert through only one channel does not violate articles 17-K and 134, section I of the Federal Tax Code. The plural "mechanisms" does not require several.
Tax mailbox notification. Its legality does not require naming the official who took part in preparing it or the legal basis of their competence.
Official heading (Spanish): NOTIFICACIÓN POR BUZÓN TRIBUTARIO. PARA SU LEGALIDAD NO ES NECESARIO QUE SE INDIQUE EL NOMBRE DEL FUNCIONARIO QUE PARTICIPA EN SU ELABORACIÓN Y, LOS FUNDAMENTOS DE SU COMPETENCIA
Tax mailbox notification is automated and involves no physical contact, so it need not name the official involved or cite the basis of their competence.
Federal Tax Code. Distinction between the deadlines to conclude a desk audit and to issue the determining resolution.
Official heading (Spanish): CÓDIGO FISCAL DE LA FEDERACIÓN. DIFERENCIACIÓN DE PLAZOS EN LA CONCLUSIÓN DE LA REVISIÓN DE GABINETE Y EMISIÓN DE LA RESOLUCIÓN DETERMINANTE
Under articles 46-A and 50 of the Federal Tax Code, an audit runs on two separate deadlines: twelve months for the accounting review and six months to issue the determining resolution.
Ineffective grounds of challenge. Those that do not contest all the legal bases and reasoning supporting the contested act.
Official heading (Spanish): CONCEPTOS DE IMPUGNACIÓN INOPERANTES. SON AQUELLOS QUE NO CONTROVIERTEN LA TOTALIDAD DE LOS FUNDAMENTOS Y MOTIVOS EN QUE SE SUSTENTA EL ACTO IMPUGNADO
If the authority rests its act on two or more grounds and the plaintiff does not contest all of them, the determination stands as lawful. Each ground needs its own argument.
Jurisdiction incident. Situation in which it is inadmissible.
Official heading (Spanish): INCIDENTE DE INCOMPETENCIA.- SUPUESTO EN QUE RESULTA IMPROCEDENTE
Articles 29, section I, and 30 of the Federal Administrative Litigation Law provide only for jurisdiction incidents based on territory and subject matter. Any other incident is inadmissible.
Service through the Jurisdictional Bulletin is deemed made regardless of whether an electronic notice is sent to the parties.
Official heading (Spanish): NOTIFICACIÓN POR BOLETÍN JURISDICCIONAL. SE ENTIENDE REALIZADA CON INDEPENDENCIA DEL ENVÍO DE AVISO ELECTRÓNICO A LAS PARTES
Electronic service in the action is made through the Jurisdictional Bulletin with a prior email notice, but it counts as made on publication even if the notice fails.
Federal Law of Contentious Administrative Procedure. When the period for the defendant authority to issue its resolution complying with a nullity judgment begins.
Official heading (Spanish): LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO. MOMENTO A PARTIR DEL CUAL COMIENZA EL PLAZO CON QUE CUENTA LA AUTORIDAD DEMANDADA PARA EMITIR LA RESOLUCIÓN EN CUMPLIMIENTO A LA SENTENCIA DICTADA EN EL JUICIO DE NULIDAD
The authority's four-month period to comply with a nullity judgment challenged through amparo or tax review appeal runs from notice of the ruling resolving that challenge. It sets when to demand compliance.
Nullity action against a resolution issued to comply with a nullity judgment. The plaintiff may file a new action or the compliance complaint (queja).
Official heading (Spanish): JUICIO CONTENCIOSO ADMINISTRATIVO CONTRA UNA RESOLUCIÓN EMITIDA EN CUMPLIMIENTO DE UNA SENTENCIA DE NULIDAD. EL ACTOR TIENE LA OPCIÓN DE INTERPONER UN NUEVO JUICIO O BIEN LA INSTANCIA DE QUEJA.
The queja against a compliance resolution is optional. The plaintiff may file a new action, which is admissible. Choose the route according to the type of defect and the time available.
Complaint for repetition (queja por repetición). Elements to consider in its analysis.
Official heading (Spanish): QUEJA POR REPETICIÓN. ELEMENTOS QUE DEBEN CONSIDERARSE PARA SU ANÁLISIS
If the authority repeats a defect, the repeated resolution must be annulled and the issuing official fined. The precedent protects res judicata. It lets taxpayers insist the authority not repeat defects already sanctioned.
Jurisdiction challenge. The presidential order that admits it for processing does not become final.
Official heading (Spanish): INCIDENTE DE INCOMPETENCIA. EL ACUERDO DE PRESIDENCIA QUE LO RADICA, NO CAUSA ESTADO
The order admitting a jurisdiction challenge and giving the plaintiff notice is a provisional ruling on admission. It is not final. It is not separately appealable.
Electronic notice and acknowledgment of receipt of an electronic notification bearing a digital seal. They must be given full evidentiary value.
Official heading (Spanish): AVISO ELECTRÓNICO Y ACUSE DE RECIBO DE NOTIFICACIÓN ELECTRÓNICA QUE CONTENGAN SELLO DIGITAL. DEBE OTORGÁRSELES PLENO VALOR PROBATORIO.
The electronic notice and acknowledgment of receipt carry full evidentiary value if they bear a digital seal authenticating the information. A party claiming it was not notified faces a strong presumption.
Forwarding the file from the resolving authority to the auditing authority. It violates the principles of procedural speed, legal certainty and fullness of jurisdiction under Articles 16 and 17 of the Constitution.
Official heading (Spanish): REENVÍO DEL EXPEDIENTE DE LA AUTORIDAD RESOLUTORA A LA AUTORIDAD FISCALIZADORA. ATENTA CONTRA LOS PRINCIPIOS DE CELERIDAD PROCESAL, CERTEZA JURÍDICA Y PLENITUD DE JURISDICCIÓN, PREVISTOS EN LOS ARTÍCULOS 16 Y 17 CONSTITUCIONALES
When resolving an administrative appeal, the authority should not send the file back to the audit unit. It may annul, revoke or correct the act. Returning it violates speed, legal certainty and fullness of jurisdiction. Useful to challenge appeals resolved this way.
Private documents prepared by a third party. Their evidentiary value.
Official heading (Spanish): DOCUMENTOS PRIVADOS ELABORADOS POR UN TERCERO.- SU VALOR PROBATORIO
An unchallenged private document has full value only if it comes from the opposing party. Those from third parties outside the dispute must be corroborated for authenticity and content by other means. Gather additional support for them.
Resolution determining a tax debt. It is unlawful if based on a final NAFTA origin verification resolution that this Court has annulled.
Official heading (Spanish): RESOLUCIÓN DETERMINANTE DE UN CRÉDITO.- ES ILEGAL SI ESTÁ SUSTENTADA EN UNA RESOLUCIÓN DEFINITIVA DE UN PROCEDIMIENTO DE VERIFICACIÓN DE ORIGEN PREVISTO EN EL TRATADO DE LIBRE COMERCIO DE AMÉRICA DEL NORTE, QUE HA SIDO DECLARADA NULA POR ESTE TRIBUNAL.
An assessment based on a NAFTA origin verification resolution already annulled by the Court is unlawful. If the importer challenges it, the annulment of the origin act carries down the assessment.
Implied confirmation (confirmativa ficta). In its answer, the defendant must state the facts and grounds supporting it or file the original or certified copy of the express resolution containing them.
Official heading (Spanish): CONFIRMATIVA FICTA. CORRESPONDE A LA AUTORIDAD DEMANDADA AL FORMULAR SU CONTESTACIÓN A LA DEMANDA, EXPONER LOS HECHOS Y MOTIVOS EN LOS CUALES SE SUSTENTA, O BIEN, EXHIBIR EL ORIGINAL O COPIA CERTIFICADA DE LA RESOLUCIÓN EXPRESA QUE LOS CONTIENE
In implied confirmation cases, the authority must state in its answer the facts and grounds for its refusal or file the express resolution in original or certified copy. The court will weigh any failure to do so when ruling.
Electronic notice through the tax mailbox. For validity, it suffices that the authority prove the document was made available in the system and an electronic alert was sent to the taxpayer's registered contact details (Articles 17-K and 134 of the Federal Tax Code).
Official heading (Spanish): NOTIFICACIÓN ELECTRÓNICA POR BUZÓN TRIBUTARIO. PARA SU VALIDEZ ES SUFICIENTE QUE LA AUTORIDAD ACREDITE LA PUESTA A DISPOSICIÓN DEL DOCUMENTO EN EL SISTEMA Y EL ENVÍO DEL AVISO ELECTRÓNICO A LOS MEDIOS DE CONTACTO REGISTRADOS POR LA PERSONA CONTRIBUYENTE (ARTÍCULOS 17-K Y 134 DEL CÓDIGO FISCAL DE LA FEDERACIÓN).
Tax mailbox notice is valid if the authority proves the document was posted in the system and an alert was sent to the taxpayer's registered contacts (Federal Tax Code Arts. 17-K and 134). Keep contact details current.
Tax review appeal. The head of the ISSSTE Litigation Subdirectorate lacks standing to file it on behalf of the institution's defendant authorities (rules in force in 2024).
Official heading (Spanish): RECURSO DE REVISIÓN FISCAL. LA PERSONA TITULAR DE LA SUBDIRECCIÓN DE LO CONTENCIOSO DEL INSTITUTO DE SEGURIDAD Y SERVICIOS SOCIALES DE LOS TRABAJADORES DEL ESTADO (ISSSTE) CARECE DE LEGITIMACIÓN PARA INTERPONERLO EN REPRESENTACIÓN DE LAS AUTORIDADES DEMANDADAS DE ESE INSTITUTO (NORMATIVA VIGENTE EN 2024).
The ISSSTE Litigation Subdirectorate head lacks standing to file a tax review appeal for the institution's defendant authorities, since the 2024 rules do not provide for that position.
TFJA judgment ordering a municipality to pay a debt. To ensure compliance, each council member must be directly required and warned.
Official heading (Spanish): SENTENCIA DEL TRIBUNAL FEDERAL DE JUSTICIA ADMINISTRATIVA QUE CONDENA A UN AYUNTAMIENTO AL PAGO DE UN ADEUDO. PARA SU DEBIDO CUMPLIMIENTO DEBE REQUERIRSE Y APERCIBIRSE DIRECTAMENTE A CADA UNO DE LOS INTEGRANTES DEL CABILDO.
To enforce a TFJA judgment ordering a municipality to pay a debt, each council member must be directly required and warned, specifying the conduct expected of each official according to their powers.
Evidence rejected in the administrative appeal (recurso de revocación). The TFJA may not analyze it in the contentious administrative action.
Official heading (Spanish): PRUEBAS DESECHADAS EN EL RECURSO ADMINISTRATIVO DE REVOCACIÓN. EL TRIBUNAL FEDERAL DE JUSTICIA ADMINISTRATIVA NO ESTÁ FACULTADO PARA ANALIZARLAS EN EL JUICIO CONTENCIOSO ADMINISTRATIVO.
The TFJA may not review in the nullity action the evidence rejected in the recurso de revocación. The rejection must be challenged, and evidence must be carefully offered from the administrative appeal stage.
Contentious administrative proceedings in Online Justice System Version 2. The complaint is deemed filed once registered and the filer's advanced electronic signature is evident.
Official heading (Spanish): SUSTANCIACIÓN DEL JUICIO CONTENCIOSO ADMINISTRATIVO EN EL SISTEMA DE JUSTICIA EN LÍNEA VERSIÓN 2. LA DEMANDA DEBE CONSIDERARSE PRESENTADA UNA VEZ QUE SE REALIZA SU REGISTRO Y CONSTA LA EVIDENCIA DE LA FIRMA ELECTRÓNICA AVANZADA DE LA PERSONA PROMOVENTE.
In Online Justice System Version 2, a nullity complaint is deemed timely filed once registered and the filer's advanced electronic signature is evident.
Dismissal of the federal nullity action is proper if the contested resolution was annulled in a complaint (queja) filed for violation of the stay.
Official heading (Spanish): SOBRESEIMIENTO DEL JUICIO CONTENCIOSO ADMINISTRATIVO FEDERAL. SE ACTUALIZA SI LA RESOLUCIÓN IMPUGNADA FUE DECLARADA NULA EN LA INSTANCIA DE QUEJA INTERPUESTA POR VIOLACIÓN A LA SUSPENSIÓN.
If the contested resolution is annulled in a complaint (queja) for violating the stay, the act no longer legally exists and the nullity action is dismissed.
Subject-matter jurisdictional conflict. It is inadmissible when it arises from the redirection of the proceeding under Article 58-19, section III, of the Federal Administrative Litigation Law.
Official heading (Spanish): CONFLICTO DE COMPETENCIA POR RAZÓN DE MATERIA. ES IMPROCEDENTE CUANDO DERIVA DE LA RECONDUCCIÓN DE LA VÍA REALIZADA EN TÉRMINOS DEL ARTÍCULO 5819 FRACCIÓN III, DE LA LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO.
A subject-matter jurisdictional conflict arising from redirection of the procedural track under Article 58-19, section III, is inadmissible, since redirection is not a declination of jurisdiction.
Redirection of the procedural track under Article 58-19, section III, of the Federal Administrative Litigation Law is inadmissible when the complaint also raises arguments on the merits.
Official heading (Spanish): RECONDUCCIÓN DE LA VÍA. DETERMINADA EN TÉRMINOS DEL ARTÍCULO 5819 FRACCIÓN III, DE LA LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO, ES IMPROCEDENTE CUANDO DEL ANÁLISIS A LA DEMANDA TAMBIÉN SE HACEN VALER ARGUMENTOS DE FONDO.-
Redirection of the procedural track is inadmissible when the complaint raises merits arguments in addition to formal or procedural ones. Keep the two kinds of arguments clearly apart when drafting.
Service through the Jurisdictional Bulletin is deemed made regardless of whether an electronic notice is sent to the parties.
Official heading (Spanish): NOTIFICACIÓN POR BOLETÍN JURISDICCIONAL. SE ENTIENDE REALIZADA CON INDEPENDENCIA DEL ENVÍO DE AVISO ELECTRÓNICO A LAS PARTES.
Service through the Jurisdictional Bulletin is complete on publication, under Article 65 of the Federal Administrative Litigation Law, even if the electronic notice never arrives. Check the bulletin regularly.
Jurisdiction challenge. The presidential order that admits it for processing does not become final.
Official heading (Spanish): INCIDENTE DE INCOMPETENCIA. EL ACUERDO DE PRESIDENCIA QUE LO RADICA, NO CAUSA ESTADO.
The presidential order admitting a jurisdiction challenge (Article 55 of the TFJA Organic Law) is not final. It is a provisional ruling on admission that does not prejudge the merits.
Jurisdiction challenge filed through the online justice system. It is inadmissible when the filer is not the person who electronically signs the filing.
Official heading (Spanish): INCIDENTE DE INCOMPETENCIA PRESENTADO A TRAVÉS DEL SISTEMA DE JUSTICIA EN LÍNEA. RESULTA IMPROCEDENTE CUANDO LA PERSONA QUE PROMUEVE NO ES QUIEN FIRMA ELECTRÓNICAMENTE LA PROMOCIÓN.
In the online justice system, a jurisdiction challenge is inadmissible if the filer is not the person who signs electronically. The digital signature establishes identity. Verify who signs each filing.
Nullity action. It lies against an enforcement procedure in which the authority seized the receivables portfolio, with no requirement that a foreclosure sale notice be published.
Official heading (Spanish): JUICIO CONTENCIOSO ADMINISTRATIVO. PROCEDE EN CONTRA DEL PROCEDIMIENTO ADMINISTRATIVO DE EJECUCIÓN EN EL QUE LA AUTORIDAD EMBARGÓ LA CARTERA DE CRÉDITOS, SIN QUE SEA EXIGIBLE LA EXISTENCIA DE UNA PUBLICACIÓN DE CONVOCATORIA DE REMATE.
A nullity action lies against an enforcement procedure that seized a receivables portfolio, even without a published foreclosure sale notice. By the seizure's nature there are no later stages. No need to wait for the sale.
Private documents prepared by a third party. Their evidentiary value.
Official heading (Spanish): DOCUMENTOS PRIVADOS ELABORADOS POR UN TERCERO. SU VALOR PROBATORIO.
Private documents prepared by third parties lack sufficient evidentiary force unless corroborated by other means (Article 203 of the Federal Code of Civil Procedure). Back them with experts, witnesses or public documents.
Supplying deficient grounds in administrative matters. Article 79, section VI, of the Amparo Law does not apply when the obvious violation consists only of insufficient or improper legal grounding.
Official heading (Spanish): SUPLENCIA DE LA QUEJA DEFICIENTE EN MATERIA ADMINISTRATIVA. NO SE ACTUALIZA EL SUPUESTO PREVISTO EN EL ARTÍCULO 79, FRACCIÓN VI, DE LA LEY DE AMPARO, CUANDO LA VIOLACIÓN EVIDENTE DE LA LEY QUE DEJE SIN DEFENSA A LA PARTE QUEJOSA SE HACE CONSISTIR EN LA INSUFICIENTE O INDEBIDA FUNDAMENTACIÓN.
The supplying of deficiencies under article 79, section VI, of the Amparo Law does not apply when the obvious violation is merely insufficient or improper legal grounding. The petitioner must raise that defect expressly.
Excitativa de justicia under article 287 of the State of Mexico Code of Administrative Procedure. It need not be filed before bringing indirect amparo.
Official heading (Spanish): EXCITATIVA DE JUSTICIA PREVISTA EN EL ARTÍCULO 287 DEL CÓDIGO DE PROCEDIMIENTOS ADMINISTRATIVOS DEL ESTADO DE MÉXICO. NO ES NECESARIO FORMULARLA PREVIAMENTE A PROMOVER EL AMPARO INDIRECTO.
The excitativa de justicia in article 287 of the State of Mexico Code of Administrative Procedure is not a remedy that must be exhausted before bringing indirect amparo.
Damages in contentious administrative proceedings in the State of Mexico. They do not follow from annulment of an administrative act; it must be shown that the official acted with intent or fault.
Official heading (Spanish): INDEMNIZACIÓN POR DAÑOS Y PERJUICIOS EN EL JUICIO CONTENCIOSO ADMINISTRATIVO EN EL ESTADO DE MÉXICO. NO PROCEDE POR DECLARARSE LA NULIDAD DE UN ACTO ADMINISTRATIVO, SINO QUE DEBE ACREDITARSE QUE EL SERVIDOR PÚBLICO QUE LO EMITIÓ ACTUÓ CON DOLO O CULPA.
In the State of Mexico, annulling an administrative act does not by itself give rise to damages; it must be shown that the official who issued it acted with intent or fault.
Merger of companies. It does not prevent the audit authority from exercising its audit powers over the surviving or resulting company.
Official heading (Spanish): FUSIÓN DE SOCIEDADES. DICHA FIGURA NO IMPIDE QUE LA AUTORIDAD FISCALIZADORA PUEDA EJERCER SUS FACULTADES DE COMPROBACIÓN CON LA PERSONA MORAL QUE SUBSISTA O QUE RESULTE DE DICHA FUSIÓN.
A merger does not stop the SAT from auditing the surviving or resulting company, since it takes over all rights and obligations of the merged entity.
Administrative seizure of a business as a going concern under Article 141, section V, of the Federal Tax Code is one of the forms of securing the tax interest allowed by law.
Official heading (Spanish): EMBARGO EN LA VÍA ADMINISTRATIVA DE LA NEGOCIACIÓN. PREVISTO EN EL ARTÍCULO 141, FRACCIÓN V, DEL CÓDIGO FISCAL DE LA FEDERACIÓN, CONSTITUYE UNA DE LAS DIVERSAS FORMAS DE GARANTÍA DEL INTERÉS FISCAL PERMITIDAS POR LA LEY
Administrative seizure of a business as a going concern under Article 141, section V, of the Federal Tax Code is a valid way to secure the tax interest, alongside seizure of movable and immovable property.
Ineffective grounds of challenge. Those that do not contest all the legal bases and reasoning supporting the contested act.
Official heading (Spanish): CONCEPTOS DE IMPUGNACIÓN INOPERANTES. SON AQUELLOS QUE NO CONTROVIERTEN LA TOTALIDAD DE LOS FUNDAMENTOS Y MOTIVOS EN QUE SE SUSTENTA EL ACTO IMPUGNADO.
Grounds of challenge are ineffective if they do not contest every legal basis and reason behind the act, which enjoys a presumption of legality. Each ground must be attacked.
Jurisdiction incident. It does not exist if the authority argues that its summons to the action was incorrect without expressly challenging the Chamber's jurisdiction.
Official heading (Spanish): INCIDENTE DE INCOMPETENCIA.- ES INEXISTENTE SI LA AUTORIDAD ARGUMENTA QUE SU EMPLAZAMIENTO A JUICIO ES INCORRECTO, SIN DENUNCIAR EN FORMA EXPRESA LA INCOMPETENCIA DE LA SALA DEL CONOCIMIENTO.
No jurisdiction incident exists when the authority merely says its summons was incorrect without expressly arguing that the Chamber lacks territorial jurisdiction.
Jurisdiction incident. Situation in which it is inadmissible.
Official heading (Spanish): INCIDENTE DE INCOMPETENCIA. SUPUESTO EN QUE RESULTA IMPROCEDENTE.
A jurisdiction incident is inadmissible unless it concerns subject matter or territory. Articles 29, section I, and 30 of the Federal Administrative Litigation Law cover only those two types.
Term for compliance with a judgment. It starts when the judgment becomes final and binding, not from service of the order declaring that.
Official heading (Spanish): PLAZO PARA EL CUMPLIMIENTO DE LA SENTENCIA. INICIA A PARTIR QUE LA MISMA QUEDE FIRME Y HAYA CAUSADO EJECUTORIA, NO A PARTIR DE LA NOTIFICACIÓN DEL ACUERDO DONDE SE HAYA DECLARADO ELLO.
The term to comply with a judgment runs from the moment it becomes final, under Articles 52, section IV, and 57 of the Federal Administrative Litigation Law. No separate order declaring finality is required.
Accounting expert evidence in the nullity action. When it concerns documents already submitted in the administrative stage, it does not violate the open-dispute principle.
Official heading (Spanish): PRUEBA PERICIAL CONTABLE EN EL JUICIO DE NULIDAD. CUANDO VERSA SOBRE DOCUMENTALES QUE FUERON EXHIBIDAS DESDE LA INSTANCIA ADMINISTRATIVA NO TRANSGREDE EL PRINCIPIO DE LITIS ABIERTA.
Expert accounting evidence is admissible in a nullity action if based on documents already submitted in the administrative stage. It adds no new facts and does not violate the open-dispute principle. It offers a technical reading of the books.
Desk audit. How to count the period in the first paragraph of Article 50 of the Federal Tax Code.
Official heading (Spanish): REVISIÓN DE ESCRITORIO O GABINETE. FORMA DE COMPUTAR EL PLAZO A QUE SE REFIERE EL PÁRRAFO PRIMERO DEL ARTÍCULO 50 DEL CÓDIGO FISCAL DE LA FEDERACIÓN.
The six-month period to notify a desk audit resolution starts from the last day of the 20-day period granted to the taxpayer to rebut observations. That day is the first day of the count.
Freezing of bank deposits. The taxpayer who owns the account need not be notified when the procedure starts.
Official heading (Spanish): INMOVILIZACIÓN DE DEPÓSITOS BANCARIOS. ES INNECESARIO NOTIFICAR EL INICIO DE ESTE PROCEDIMIENTO AL CONTRIBUYENTE TITULAR DE LA CUENTA BANCARIA RESPECTIVA.
Under Article 156 Bis of the Federal Tax Code, freezing accounts does not require prior notice to the account holder. It is not the deprivation itself but a consequence of an already determined assessment. Defense should focus on the assessment.
Freezing procedure arising from final tax assessments. The notice informing the taxpayer that its bank deposits are frozen can be challenged before the TFJA.
Official heading (Spanish): PROCEDIMIENTO DE INMOVILIZACIÓN DERIVADO DE CRÉDITOS FISCALES FIRMES. EL OFICIO QUE INFORMA A LA CONTRIBUYENTE SOBRE LA INMOVILIZACIÓN DE LOS DEPÓSITOS EN SU CUENTA BANCARIA ES IMPUGNABLE ANTE EL TRIBUNAL FEDERAL DE JUSTICIA ADMINISTRATIVA.
The notice informing a taxpayer that its accounts are frozen due to final assessments can be challenged before the TFJA, as it directly and irreparably affects access to funds. It opens the nullity route against a freeze.
Ground for inadmissibility and dismissal. It is unfounded if the contested resolution is a negative tacit confirmation.
Official heading (Spanish): CAUSAL DE IMPROCEDENCIA Y SOBRESEIMIENTO. RESULTA INFUNDADA SI SE CONFIGURA LA RESOLUCIÓN CONFIRMATIVA FICTA CONTROVERTIDA POR LA ACTORA.
The inadmissibility ground is unfounded when the challenged act is a tacit confirmation. Under Article 131 of the Federal Tax Code, the authority's silence after the deadline to resolve the administrative appeal counts as confirmation. Silence does not close the route.
Determination of omitted tax. To be properly grounded and reasoned, the assessment must set out the arithmetic operations.
Official heading (Spanish): DETERMINACIÓN DE LA CONTRIBUCIÓN OMITIDA. PARA SU DEBIDA FUNDAMENTACIÓN Y MOTIVACIÓN, LA LIQUIDACIÓN QUE LA CONTIENE DEBE ESTABLECER LAS OPERACIONES ARITMÉTICAS.
An assessment must include the arithmetic operations and data sources to be properly grounded and reasoned. If missing, inadequate grounds may be argued. Always check how tax, inflation adjustment and surcharges were calculated.
Procedural defect. None arises when the record of disclosing facts or omissions to a corporate taxpayer states that its legal representative attended but does not say whether its management bodies did.
Official heading (Spanish): VICIO DE PROCEDIMIENTO. NO SE CONFIGURA CUANDO EN EL ACTA DONDE SE HACE CONSTAR QUE SE DIERON A CONOCER HECHOS U OMISIONES A LA CONTRIBUYENTE PERSONA MORAL, SE PRECISA QUE EL APODERADO LEGAL ASISTIÓ A LA CITA, PERO SE OMITE ASENTAR SI LOS ÓRGANOS DE DIRECCIÓN LO HICIERON O NO.
There is no procedural defect if the record of disclosing facts or omissions to a company states its legal representative attended, even if it does not say whether management bodies did. The representative suffices for the meeting.
Field audit. Personal notice of the letter referred to in the third-to-last paragraph of Article 42 of the Federal Tax Code does not harm the taxpayer.
Official heading (Spanish): VISITA DOMICILIARIA. LA NOTIFICACIÓN DEL OFICIO AL QUE HACE REFERENCIA EL ANTEPENÚLTIMO PÁRRAFO DEL ARTÍCULO 42 DEL CÓDIGO FISCAL DE LA FEDERACIÓN, REALIZADA DE MANERA PERSONAL, NO LE CAUSA PERJUICIO AL CONTRIBUYENTE.
Personal service of the letter under the third-to-last paragraph of Article 42 of the Federal Tax Code, instead of via the tax mailbox, does not harm the taxpayer unless it proves the mailbox was enabled. Prove enablement to raise the defect.
Joint and several liability. It requires that the cases in sections III and X of Article 26 of the Federal Tax Code be met.
Official heading (Spanish): RESPONSABILIDAD SOLIDARIA. ESTÁ CONDICIONADA A QUE SE ACTUALICEN LAS HIPÓTESIS PREVISTAS EN LAS FRACCIONES III Y X, DEL ARTÍCULO 26, DEL CÓDIGO FISCAL DE LA FEDERACIÓN.
Joint liability of partners, shareholders or managers does not arise from the type of tax, such as VAT. It must rest on the cases in sections III and X of Article 26, Federal Tax Code. A defense point against the authority.
Victimology expert evidence. Its handling is tied to psychology and social work expert evidence offered to prove the degree of harm from irregular state administrative activity and quantify moral damages.
Official heading (Spanish): PRUEBA PERICIAL EN VICTIMOLOGÍA, SU DESAHOGO ESTÁ RELACIONADO CON LAS PRUEBAS PERICIALES EN PSICOLOGÍA Y TRABAJO SOCIAL, AL HABER SIDO OFRECIDAS PARA ACREDITAR EL GRADO DE AFECTACIÓN POR LA ACTIVIDAD ADMINISTRATIVA IRREGULAR DEL ESTADO Y LA CUANTIFICACIÓN DE LA INDEMNIZACIÓN POR DAÑO MORAL.
Victimology expert evidence is admissible and is handled together with psychology and social work experts when offered to prove harm from irregular state administrative activity and to quantify moral damages.
Ruling in the administrative appeal. Expanding or clarifying legal grounding and reasoning is not an improper improvement if it changes neither the outcome nor the essential elements of the challenged act.
Official heading (Spanish): RESOLUCIÓN EN EL RECURSO DE REVOCACIÓN. LA AMPLIACIÓN O PRECISIÓN DE LA FUNDAMENTACIÓN Y MOTIVACIÓN, NO CONSTITUYE MEJORA INDEBIDA SI NO MODIFICA EL SENTIDO, NI LOS ELEMENTOS ESENCIALES DEL ACTO RECURRIDO
In an administrative appeal ruling, expanding or clarifying legal grounding and reasoning is not an improper improvement if it changes neither the outcome nor the essential elements of the challenged act. The authority keeps some room to reinforce its act.
Offset under the sixth paragraph of Article 23 of the Federal Tax Code in force since January 1, 2023. It is a substantive institution.
Official heading (Spanish): IX-CASE-REF-8 COMPENSACIÓN PREVISTA EN EL PÁRRAFO SEXTO DEL ARTÍCULO 23 DEL CÓDIGO FISCAL DE LA FEDERACIÓN VIGENTE A PARTIR DEL 01 DE ENERO DE 2023. CONSTITUYE UNA INSTITUCIÓN DE CARÁCTER SUSTANTIVO.
The offset in the sixth paragraph of Article 23, Federal Tax Code, in force since January 1, 2023, is a substantive institution since it grants a right to taxpayers under audit. This matters in determining which rules and dates apply.
New arguments in nullity actions before the TFJA. The rule barring grounds that could have been raised in a first action respects the principle of access to justice.
Official heading (Spanish): ARGUMENTOS NOVEDOSOS EN EL JUICIO DE NULIDAD ADMINISTRATIVO. LA REGLA QUE NO PERMITE FORMULAR CONCEPTOS DE IMPUGNACIÓN QUE PUDIERON PLANTEARSE DESDE UN PRIMER JUICIO RESPETA EL PRINCIPIO DE ACCESO A LA JUSTICIA.
Article 1 of the Federal Administrative Litigation Law bars raising in a second action defects that could have been raised in a prior one, as they are res judicata. Raise all grounds in the first complaint.
Company mergers. Article 27, part D, section IX of the Federal Tax Code does not violate the principle of legislative reasonableness.
Official heading (Spanish): FUSIÓN DE SOCIEDADES. EL ARTÍCULO 27, APARTADO D, FRACCIÓN IX, DEL CÓDIGO FISCAL DE LA FEDERACIÓN NO VIOLA EL PRINCIPIO DE RAZONABILIDAD LEGISLATIVA.
Article 27, part D, section IX of the Federal Tax Code, on the RFC cancellation notice after a merger, does not violate legislative reasonableness. In a merger, plan to meet its requirements from the start.
Company mergers. Procedure sheet 316/CFF, on verifying Article 27 requirements to file the RFC cancellation notice after a merger, does not violate the principle of statutory reservation.
Official heading (Spanish): FUSIÓN DE SOCIEDADES. LA FICHA DE TRÁMITE 316/CFF VERIFICACIÓN DE REQUISITOS DEL ARTÍCULO 27 DEL CFF PARA PRESENTAR EL AVISO DE CANCELACIÓN EN EL RFC POR FUSIÓN DE SOCIEDADES, NO VIOLA EL PRINCIPIO DE RESERVA DE LEY.
Procedure sheet 316/CFF, which verifies Article 27 Federal Tax Code requirements for the RFC cancellation notice after a merger, does not violate the principle of statutory reservation.
Compliance with judgments. Article 58, section I of the Federal Law of Administrative Litigation Procedure requires the TFJA to review the authority's report preliminarily.
Official heading (Spanish): CUMPLIMIENTO DE SENTENCIAS. EL ARTÍCULO 58, FRACCIÓN I, DE LA LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO OBLIGA AL TRIBUNAL FEDERAL DE JUSTICIA ADMINISTRATIVA A VERIFICAR PRELIMINARMENTE EL INFORME RELATIVO.
Under the ex officio compliance procedure of Article 58, section I of the Federal Law of Administrative Litigation Procedure, the TFJA must first review the authority's report to verify compliance with the final judgment.
Standing to file a reclamación appeal in tax review. The head of the tax administration service (SAT) lacks it against the order dismissing the review when it also lacks standing to file it, not being a party to the original federal contentious administrative proceeding.
Official heading (Spanish): LEGITIMACIÓN PARA INTERPONER EL RECURSO DE RECLAMACIÓN EN LA REVISIÓN FISCAL. CARECE DE ELLA EL JEFE DEL SERVICIO DE ADMINISTRACIÓN TRIBUTARIA CONTRA EL ACUERDO QUE LO DESECHA, CUANDO TAMPOCO LA TIENE PARA PROMOVER DICHA REVISIÓN, AL NO FIGURAR COMO PARTE EN EL JUICIO CONTENCIOSO ADMINISTRATIVO FEDERAL DE ORIGEN.
The head of the SAT lacks standing to file a reclamación appeal against the order dismissing its tax review if it also lacked standing to bring that review by not being a party to the original federal contentious administrative action.
Abuse of power. Case in which it does not arise.
Official heading (Spanish): DESVÍO DE PODER.CASO EN EL QUE NO SE ACTUALIZA.
There is no abuse of power when the authority acts within its legal framework under provisions granting the power, because the act does not depart from the purposes of the law.
Exception to the open-dispute principle in the federal contentious administrative proceeding.
Official heading (Spanish): EXCEPCIÓN AL PRINCIPIO DE LITIS ABIERTA. EN EL PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO FEDERAL.
If the complaint challenges only the dismissal of the administrative appeal and not the resolution assessing the debt, the court does not review the assessment's legality. This is an exception to the open-dispute principle. Challenge both acts.
Notarized record of facts. Its evidentiary scope.
Official heading (Spanish): FE DE HECHOS PRACTICADA POR NOTARIO PÚBLICO. SU ALCANCE PROBATORIO.
A notarized record of facts proves only what the notary directly observes within professional knowledge. It does not replace expert evidence. Use it for observable facts, not technical conclusions.
Administrative file. If the defendant files it in ZIP format on the Online Justice platform 2.0, that suffices to meet its procedural burden under Article 58-K of the Federal Law of Administrative Procedure.
Official heading (Spanish): EXPEDIENTE ADMINISTRATIVO. SI LA AUTORIDAD DEMANDADA LO EXHIBE EN LA PLATAFORMA DE JUICIO EN LÍNEA 2.0 EN FORMATO ZIP, ES SUFICIENTE PARA TENER POR CUMPLIDA SU CARGA PROCESAL, EN TÉRMINOS DEL ARTÍCULO 58-K, DE LA LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO.-
The authority meets its procedural burden by filing the administrative file as a ZIP on the Online Justice System 2.0 (Art. 58-K, Federal Law of Administrative Procedure), provided documents are legible and downloadable. Verify that they are.
Forgery of documents. A forgery incident must be filed, since the parties' mere assertion is not enough to establish it.
Official heading (Spanish): FALSIFICACIÓN DE DOCUMENTOS. ES NECESARIO PROMOVER EL INCIDENTE DE FALSEDAD DE DOCUMENTOS, PUES LA SIMPLE AFIRMACIÓN DE LAS PARTES NO ES SUFICIENTE PARA CONSIDERARLA ACREDITADA.
To prove a document is forged in a nullity action, a forgery incident must be filed before the close of the evidentiary stage with suitable evidence. Mere assertion is not enough. Decide early when facing a doubtful document.
Administrative appeal (recurso de revocación). Its resolution by an authority of the same deconcentrated administrative body does not violate the guarantee of impartiality.
Official heading (Spanish): RECURSO DE REVOCACIÓN. LA EMISIÓN DE SU RESOLUCIÓN POR UNA AUTORIDAD DEL MISMO ÓRGANO ADMINISTRATIVO DESCONCENTRADO, NO VULNERA LA GARANTÍA DE IMPARCIALIDAD.
An administrative appeal (recurso de revocación) decided by an authority of the same SAT deconcentrated body that issued the act does not violate the guarantee of impartiality. It is a weak ground to annul an appeal ruling.
Preclusion in the federal nullity action. It applies to formal or procedural arguments raised against a decision issued in compliance with a judgment in a merits-only case.
Official heading (Spanish): PRECLUSIÓN EN EL JUICIO CONTENCIOSO ADMINISTRATIVO FEDERAL. SE ACTUALIZA RESPECTO DE LOS ARGUMENTOS FORMALES Y/O PROCEDIMIENTALES PLANTEADOS EN CONTRA DE UNA RESOLUCIÓN DICTADA EN CUMPLIMIENTO A UNA SENTENCIA DEFINITIVA PRONUNCIADA EN UN JUICIO DE RESOLUCIÓN EXCLUSIVA DE FONDO.
In merits-only cases, once the dispute is resolved, preclusion bars formal or procedural arguments not previously raised, so they cannot be used against the compliance decision. Raise every argument in the original complaint.
Presumption of transactions by the taxpayer. Article 62, section I, of the Federal Tax Code does not set out a hypothesis allowing taxable income or amounts owing to be presumed.
Official heading (Spanish): PRESUNCIÓN DE OPERACIONES REALIZADAS POR EL CONTRIBUYENTE. EL ARTÍCULO 62, FRACCIÓN I, DEL CÓDIGO FISCAL DE LA FEDERACIÓN NO ESTABLECE UNA HIPÓTESIS QUE PERMITA PRESUMIR INGRESOS ACUMULABLES O CANTIDADES POR LAS CUALES DEBAN PAGARSE CONTRIBUCIONES.
Article 62, section I, of the Federal Tax Code does not provide a basis on which taxable income or amounts due in contributions can be directly presumed. The authority cannot use it as the basis for an assessment.
Evidence in contentious administrative proceedings. The Superior Chamber of the State of Mexico administrative tribunal may order the Regional Chamber to require its production on its own motion.
Official heading (Spanish): PRUEBAS EN EL JUICIO CONTENCIOSO ADMINISTRATIVO. LA SALA SUPERIOR DEL TRIBUNAL DE JUSTICIA ADMINISTRATIVA DEL ESTADO DE MÉXICO ESTÁ FACULTADA PARA ORDENAR A LA SALA REGIONAL QUE REQUIERA OFICIOSAMENTE SU EXHIBICIÓN.
The Superior Chamber of the State of Mexico administrative tribunal may order the Regional Chamber to require, on its own motion, the production or taking of evidence it deems necessary and relevant.
Federal Tax Code. Procedural preclusion for the defendant authority to produce documents in the nullity action that the taxpayer denied knowing; the authority must produce them in the administrative appeal for assessment in the action.
Official heading (Spanish): CÓDIGO FISCAL DE LA FEDERACIÓN. PRECLUSIÓN PROCESAL DE LA AUTORIDAD DEMANDADA PARA EXHIBIR DOCUMENTACIÓN EN EL JUICIO CONTENCIOSO ADMINISTRATIVO, CUYO CONOCIMIENTO NEGÓ EL PARTICULAR, DEBE SER EXHIBIDA POR LA AUTORIDAD EN EL RECURSO DE REVOCACIÓN PARA SU VALORACIÓN EN EL JUICIO.
Since 2014, if the taxpayer says in its administrative appeal that it does not know the audit acts or their notice, the authority must produce them there; otherwise it loses the chance to do so in court.
Dismissal of the administrative litigation. It applies when the contested act is a declaration of seizure through the tax mailbox, as it is not a final act or resolution.
Official heading (Spanish): SOBRESEIMIENTO DEL JUICIO CONTENCIOSO ADMINISTRATIVO.PROCEDE DECRETARLO TRATÁNDOSE DE LA DECLARATORIA DE EMBARGO POR BUZÓN TRIBUTARIO, POR NO CONSTITUIR UN ACTO O RESOLUCIÓN DEFINITIVA.
A nullity action against a declaration of seizure through the tax mailbox must be dismissed because it is not a final resolution. Challenge the act that is actually final.
Seizure of assets in the administrative enforcement procedure. It may be carried out personally, through the tax mailbox, by posting or by publication.
Official heading (Spanish): EMBARGO DE BIENES EN EL PROCEDIMIENTO ADMINISTRATIVO DE EJECUCIÓN. PUEDE REALIZARSE DE FORMA PERSONAL, ASÍ COMO POR BUZÓN TRIBUTARIO, ESTRADOS O EDICTOS.
Article 151 Bis of the Federal Tax Code allows seizure to be carried out personally, through the tax mailbox, by posting or by publication. It covers bank deposits, shares, receivables and real estate. Keep the tax mailbox active.
Third-party ownership claim (tercería excluyente de dominio) in administrative matters and its effect on the administrative enforcement procedure.
Official heading (Spanish): TERCERÍA EXCLUYENTE DE DOMINIO EN MATERIA ADMINISTRATIVA Y SU INFLUENCIA EN EL PROCEDIMIENTO ADMINISTRATIVO DE EJECUCIÓN.
Based on contradiction of precedents 248/2013, a third-party ownership claim lets a non-party assert ownership of an asset seized in a proceeding. It can protect a third party's property from a tax seizure.
Third-party ownership claim. To prove ownership of seized real estate, a notarial copy of the public deed showing title acquired before the seizure is enough.
Official heading (Spanish): TERCERÍA EXCLUYENTE DE DOMINIO. PARA ACREDITAR LA PROPIEDAD DE UN BIEN INMUEBLE QUE FUE OBJETO DE EMBARGO, BASTA CON LA EXHIBICIÓN DEL TESTIMONIO NOTARIAL DE LA ESCRITURA PÚBLICA DONDE CONSTE EL TÍTULO DE PROPIEDAD CON LA QUE SE ACREDITE QUE SE ADQUIRIÓ EL BIEN ANTES DEL EMBARGO.
To prove ownership of seized real estate, a notarial copy of the public deed showing title acquired before the seizure is enough. The validity of the transfer does not depend on its registration.
Territorial jurisdiction challenge. The Morelos and Auxiliary Regional Chamber has jurisdiction over matters filed during the support period for the Pacific Regional Chamber following Hurricane Otis.
Official heading (Spanish): INCIDENTE DE INCOMPETENCIA POR RAZÓN DE TERRITORIO. ES COMPETENTE LA SALA REGIONAL DE MORELOS Y AUXILIAR RESPECTO DE LOS ASUNTOS PROMOVIDOS DURANTE LA ETAPA DE APOYO JURISDICCIONAL A LA SALA REGIONAL DEL PACÍFICO, CON MOTIVO DEL HURACÁN OTIS.
Matters filed during the jurisdictional support period for the Pacific Regional Chamber after Hurricane Otis fall to the Morelos and Auxiliary Regional Chamber. The precedent identifies the competent chamber in those cases.
Notice by posting. The record of how it was carried out, prepared by the notifier with public faith and added to the file, is presumed lawful, though evidence to the contrary is admitted.
Official heading (Spanish): NOTIFICACIÓN POR ESTRADOS. LA CONSTANCIA EN LA QUE SE ASIENTA LA FORMA EN QUE SE EFECTUÓ, AL SER ELABORADA POR EL NOTIFICADOR QUIEN CUENTA CON FE PÚBLICA Y SER AGREGADA AL EXPEDIENTE, ADQUIERE PRESUNCIÓN DE QUE FUE LEGALMENTE PRACTICADA, AUNQUE ADMITA PRUEBA EN CONTRARIO.
The record of notice by posting, prepared by the notifier with public faith and filed, is presumed lawfully made. It admits contrary proof, which the party disputing it must provide.
Witness testimony. Evidence offered in court is not suitable to show that those designated as witnesses in a field audit were not present throughout the proceeding.
Official heading (Spanish): PRUEBA TESTIMONIAL. LA OFRECIDA EN JUICIO CARECE DE IDONEIDAD PARA ACREDITAR QUE QUIENES FUERON DESIGNADOS COMO TESTIGOS EN UNA VISITA DOMICILIARIA NO ESTUVIERON PRESENTES DURANTE LA TOTALIDAD DE LA DILIGENCIA.
Witness testimony in court cannot show that the field audit witnesses were absent for the whole proceeding. The audit records, legally affirmed, carry full evidentiary value. Challenge them by other means.
Nullity complaint without the filer's handwritten signature. When proven by an interlocutory judgment resolving a document forgery incident, the action is dismissed.
Official heading (Spanish): DEMANDA DE NULIDAD SIN FIRMA AUTÓGRAFA DEL PROMOVENTE. CUANDO SE DEMUESTRA A TRAVÉS DE UNA SENTENCIA INTERLOCUTORIA QUE RESUELVE UN INCIDENTE DE FALSEDAD DE DOCUMENTOS, PROCEDE EL SOBRESEIMIENTO DEL JUICIO.
If an interlocutory judgment in a forgery incident shows the complaint lacks the filer's handwritten signature, the action is dismissed. An unsigned filing is treated as not submitted.
Dismissal. Under Article 16 of the Federal Law of Contentious Administrative Procedure it applies when acts are challenged as unknown along with their notice, the authority submits them with its answer, and the plaintiff does not amend the complaint.
Official heading (Spanish): SOBRESEIMIENTO.CONFORME AL ARTÍCULO 16 DE LA LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO PROCEDE DECRETARLO, CUANDO SE SEÑALAN COMO IMPUGNADOS, ACTOS SUPUESTAMENTE DESCONOCIDOS CON SU CORRESPONDIENTE NOTIFICACIÓN, Y EN LA CONTESTACIÓN DE DEMANDA SE EXHIBEN Y EL ENJUICIANTE OMITE AMPLIAR SU DEMANDA.
If the plaintiff claims not to know the act or its notice, the authority produces them with its answer and the plaintiff does not amend the complaint, the action is dismissed. Amend the complaint on time when those documents appear.
Supporting third party (tercero coadyuvante). Its legal nature is incompatible with that of the third party under Article 3, section III, of the Federal Law of Contentious Administrative Procedure.
Official heading (Spanish): TERCERO COADYUVANTE. SU NATURALEZA JURÍDICA ES INCOMPATIBLE CON LA DEL TERCERO PREVISTO EN LA FRACCIÓN III DEL ARTÍCULO 3° DE LA LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO.-
A supporting third party backs one side without its own interest, unlike the third party in Article 3, section III, of the LFPCA, whose right conflicts with the plaintiff's claim. The two roles are not interchangeable.
Supervening evidence in the nullity action. There is no obligation to serve copies of it.
Official heading (Spanish): PRUEBAS SUPERVENIENTES EN EL JUICIO CONTENCIOSO ADMINISTRATIVO. NO EXISTE OBLIGACIÓN DE CORRER TRASLADO DE LAS MISMAS.
For supervening evidence in the nullity action, there is no duty to serve copies on the other party; making the file available at the clerk's office suffices under Article 40 of the Federal Law of Administrative Procedure. Check the file regularly.
Administrative litigation judgments. They become final when the rulings on the extraordinary remedies filed against them are issued [applicability of binding precedent 2a./J. 81/2017 (10a.)].
Official heading (Spanish): SENTENCIAS DEL JUICIO CONTENCIOSO ADMINISTRATIVO. ADQUIEREN FIRMEZA EN EL MOMENTO EN EL QUE SE EMITEN LAS EJECUTORIAS DE LOS MEDIOS EXTRAORDINARIOS DE DEFENSA HECHOS VALER EN SU CONTRA [APLICABILIDAD DE LA JURISPRUDENCIA 2a./J. 81/2017 (10a.)].
TFJA nullity judgments become final when rulings on the extraordinary remedies filed against them are issued (binding precedent 2a./J. 81/2017).
Administrative litigation judgments. When the period to comply starts to run if an extraordinary remedy was filed against them [applicability of binding precedent 2a./J. 81/2017 (10a.)].
Official heading (Spanish): SENTENCIAS DEL JUICIO CONTENCIOSO ADMINISTRATIVO. MOMENTO A PARTIR DEL CUAL DEBE COMPUTASE EL PLAZO PARA CUMPLIRLAS CUANDO SE HAYA INTERPUESTO UN MEDIO EXTRAORDINARIO DE DEFENSA EN SU CONTRA [APLICABILIDAD DE LA JURISPRUDENCIA 2a./J. 81/2017 (10a.)].
The deadline to comply with a TFJA nullity judgment, where an extraordinary remedy was filed, runs from when the order notifying the authority of those rulings takes effect.
Res judicata in tax matters. It applies when a fine is annulled because the legal basis cited in the compliance request differs from that in the penalty resolution, barring the authority from penalizing the same facts again.
Official heading (Spanish): COSA JUZGADA EN MATERIA FISCAL. SE ACTUALIZA CUANDO SE DECLARA LA NULIDAD DE UNA MULTA POR EXISTIR VARIACIÓN ENTRE LA FUNDAMENTACIÓN CITADA EN EL REQUERIMIENTO DE CUMPLIMIENTO DE LAS OBLIGACIONES OMITIDAS Y LA INVOCADA EN LA RESOLUCIÓN SANCIONADORA, POR LO QUE LA AUTORIDAD ESTÁ IMPEDIDA PARA SANCIONAR NUEVAMENTE POR LOS MISMOS HECHOS.
If a fine is annulled because the legal basis in the compliance request differs from that in the penalty resolution, res judicata applies and the authority cannot penalize the same facts again. The citation error ends the matter.
Tax fine. It must be declared outright null on the merits when the legal basis cited in the compliance request differs from that in the penalty resolution, under section IV of article 51 of the Federal Law of Contentious Administrative Procedure.
Official heading (Spanish): MULTA FISCAL. DEBE DECLARARSE SU NULIDAD LISA Y LLANA POR RAZONES DE FONDO, CUANDO EXISTA VARIACIÓN ENTRE LA FUNDAMENTACIÓN CITADA EN EL REQUERIMIENTO DE CUMPLIMIENTO DE LAS OBLIGACIONES OMITIDAS Y LA INVOCADA EN LA RESOLUCIÓN SANCIONADORA, AL ACTUALIZARSE LA CAUSA DE ILEGALIDAD PREVISTA EN LA FRACCIÓN IV DEL ARTÍCULO 51 DE LA LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO.
When the legal basis in the request for omitted obligations does not match that in the penalty resolution, the tax fine is annulled outright on the merits under section IV of article 51 of the Federal Law of Contentious Administrative Procedure.
IMSS. The decentralized administrative operating bodies exist legally as state delegations, to which the subdelegations are subordinate as operating bodies.
Official heading (Spanish): INSTITUTO MEXICANO DEL SEGURO SOCIAL. LOS ÓRGANOS DE OPERACIÓN ADMINISTRATIVA DESCONCENTRADA TIENEN EXISTENCIA JURÍDICA COMO DELEGACIONES ESTATALES A LOS CUALES ESTÁN SUBORDINADAS LAS SUBDELEGACIONES EN SU CARÁCTER DE ÓRGANOS OPERATIVOS.
IMSS state delegations are deconcentrated administrative operating bodies with legal existence, and the subdelegations are subordinate to them as operating units.
Dismissal of the action when the dispute becomes moot because a final higher-instance ruling changes the plaintiff's legal situation regarding its claim.
Official heading (Spanish): SOBRESEIMIENTO DEL JUICIO. PROCEDE CUANDO QUEDA SIN MATERIA LA CONTROVERSIA POR VIRTUD DE LA RESOLUCIÓN FIRME EMITIDA POR UNA INSTANCIA SUPERIOR QUE CAMBIA LA SITUACIÓN JURÍDICA DEL ACTOR RESPECTO DE LA PRETENSIÓN QUE DEDUJO EN JUICIO.
A nullity action is dismissed when a higher instance issues a final ruling that alters the plaintiff's legal situation and makes it impossible to review the dispute.
Audited financial statements report. Scope of the presumption of legality it enjoys.
Official heading (Spanish): DICTAMEN DE ESTADOS FINANCIEROS. ALCANCE DE LA PRESUNCIÓN DE LEGALIDAD DE QUE GOZAN.
Although the audited financial statements report enjoys a presumption of legality, the authority may exercise its audit powers (Federal Tax Code, art. 42) and request documents from the taxpayer.
Standing in nullity actions. It is accredited if the notarized deed granting the power transcribes the sole director's authority to grant it, or the notary certified having seen it.
Official heading (Spanish): PERSONALIDAD EN EL JUICIO CONTENCIOSO ADMINISTRATIVO. ESTÁ ACREDITADA SI EN LA ESCRITURA PÚBLICA, EN LA CUAL CONSTA EL PODER, FUERON TRANSCRITAS LAS FACULTADES DEL ADMINISTRADOR ÚNICO PARA OTORGARLO O EL NOTARIO PÚBLICO CIRCUNSTANCIÓ QUE LE FUE EXHIBIDA.
Standing is established if the power-of-attorney deed transcribes the sole director's authority to grant it, or the notary certifies that the authority was shown to them.
General administrative act. Effects of its illegality when challenged as part of the legal basis and reasoning of the act applying it.
Official heading (Spanish): ACTO ADMINISTRATIVO DE CARÁCTER GENERAL. EFECTOS DE SU ILEGALIDAD CUANDO SE IMPUGNA COMO PARTE DE LA FUNDAMENTACIÓN Y MOTIVACIÓN DEL ACTO DE APLICACIÓN.
The nullity action allows challenging general administrative rules directly or together with the act applying them. Choose the route carefully, since the effects of any illegality depend on it.
Federal Law of Contentious Administrative Procedure. Under Article 58 and Article 17 of the Constitution, for judgments ordering refunds, the Chambers must verify that the defendant authority takes steps to obtain the refund and proves payment was made.
Official heading (Spanish): LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO. CONFORME AL ARTÍCULO 58, DE LA REFERIDA LEY, EN RELACIÓN CON EL ARTÍCULO 17 CONSTITUCIONAL, TRATÁNDOSE DE SENTENCIAS QUE ORDENAN LA DEVOLUCIÓN DE DETERMINADAS CANTIDADES, LAS SALAS DE ESTE TRIBUNAL DEBEN VERIFICAR QUE LA AUTORIDAD DEMANDADA REALICE LAS GESTIONES PARA OBTENER DICHA DEVOLUCIÓN Y ACREDITE QUE SE EFECTÚE EL PAGO RESPECTIVO.-
When a judgment orders refunds, the Chamber must verify that the authority processes the refund and proves payment. A favorable judgment is not enough without actual execution. Follow up on compliance.
Certification of photocopies submitted by the defendant authority. They are full evidence when the place, time and circumstances in which they were taken are shown, and that they match what they depict.
Official heading (Spanish): CERTIFICACIÓN DE COPIAS FOTOSTÁTICAS EXHIBIDAS POR LA AUTORIDAD DEMANDADA. CONSTITUYEN PRUEBA PLENA CUANDO SE ACREDITA EL LUGAR, TIEMPO Y CIRCUNSTANCIAS EN QUE FUERON TOMADAS, ASÍ COMO QUE CORRESPONDEN A LO REPRESENTADO EN ELLAS.
The authority's photocopies or photographs are full evidence only if place, time and circumstances are certified and shown to match what they depict. Otherwise their weight is left to the judge's discretion. Object to them.
Expert evidence. Deadline for ratifying the expert opinion.
Official heading (Spanish): PRUEBA PERICIAL. PLAZO PARA LA RATIFICACIÓN DEL DICTAMEN RENDIDO
If the order requiring an expert opinion grants the legal period to submit it plus three days afterward for the expert to appear, that second period governs ratification. Track both deadlines when offering expert evidence.
Administrative file. It consists of the public documents of the stages of a proceeding.
Official heading (Spanish): EXPEDIENTE ADMINISTRATIVO. SE INTEGRA CON LOS DOCUMENTOS PÚBLICOS DE LAS ETAPAS DE UN PROCEDIMIENTO.
The administrative file (Art. 14, Federal Law of Administrative Procedure) comprises the public documents from each stage of the proceeding leading to the challenged decision, from start to finish. Not all information related to the act belongs to it.
Administrative file. Requiring it is unnecessary because issuing social security contribution assessments does not arise from a multi-stage proceeding.
Official heading (Spanish): EXPEDIENTE ADMINISTRATIVO. ES INNECESARIO REQUERIRLO ATENDIENDO A QUE LA EMISIÓN DE LAS CÉDULAS DE LIQUIDACIÓN DE CUOTAS DE SEGURO SOCIAL NO DEVIENE DE UN PROCEDIMIENTO SUSTANCIADO EN ETAPAS.
Social security contribution assessments do not arise from a staged proceeding, so no administrative file exists and requiring it under Article 14 of the Federal Law of Administrative Procedure is unnecessary. Do not expect a file in these cases.
Late complaint. It must be deemed timely if filed at the start of the business day following the deadline, where the clerk's office hours do not match the TFJA internal regulations.
Official heading (Spanish): DEMANDA EXTEMPORÁNEA. SE DEBE TENER POR PRESENTADA EN TIEMPO SIEMPRE QUE INGRESE A PRIMERA HORA DEL DÍA HÁBIL SIGUIENTE A SU VENCIMIENTO, SI EL HORARIO DE LA OFICIALÍA NO ES COINCIDENTE CON LO ESTABLECIDO EN EL REGLAMENTO INTERIOR DEL TRIBUNAL FEDERAL DE JUSTICIA ADMINISTRATIVA.
If clerk's office hours differ from the TFJA internal regulations, a complaint filed first thing on the business day after the deadline is deemed timely. Still, file within the deadline whenever possible.
Federal administrative litigation. The tax authority cannot submit the assessment ruling and its notice if it failed to disclose them to the taxpayer in the administrative appeal where the taxpayer denied knowing them.
Official heading (Spanish): JUICIO CONTENCIOSO ADMINISTRATIVO FEDERAL. LA AUTORIDAD FISCAL NO PUEDE EXHIBIR LA RESOLUCIÓN DETERMINANTE DEL CRÉDITO FISCAL Y SU NOTIFICACIÓN, SI INCUMPLIÓ CON SU DEBER DE DARLAS A CONOCER AL CONTRIBUYENTE EN EL RECURSO DE REVOCACIÓN EN EL QUE MANIFESTÓ DESCONOCERLAS LISA Y LLANAMENTE.
If the taxpayer denied knowing the assessment and its notice in the administrative appeal and the authority did not produce them there, it cannot submit them later in the nullity action.
Filings in contentious administrative proceedings in Jalisco. The order that filings addressed to the Fourth Single Chamber go to the common clerk's office does not determine whether a filing was properly made.
Official heading (Spanish): PROMOCIONES EN EL JUICIO CONTENCIOSO ADMINISTRATIVO DEL ESTADO DE JALISCO. LA ORDEN DE QUE LAS DIRIGIDAS A LA CUARTA SALA UNITARIA DEL TRIBUNAL DE JUSTICIA ADMINISTRATIVA LOCAL DEBEN PRESENTARSE EN LA OFICIALÍA DE PARTES COMÚN, ES INAPLICABLE PARA DETERMINAR SU CORRECTA PRESENTACIÓN (ACUERDO APROBADO POR LA SALA SUPERIOR DE ESE ÓRGANO JURISDICCIONAL EN LA SEGUNDA SESIÓN ORDINARIA DE 31 DE ENERO DE 2022).
The instruction that filings addressed to the Fourth Single Chamber of the Jalisco administrative tribunal go to the common clerk's office cannot be used to decide whether a filing was properly made (Superior Chamber agreement, second ordinary session of January 31, 2022).
Contentious administrative proceedings in Zacatecas. An admission in the answer to the complaint or its expansion constitutes full proof, with no need for ratification or being offered in the original proceeding.
Official heading (Spanish): JUICIO CONTENCIOSO ADMINISTRATIVO EN EL ESTADO DE ZACATECAS. LA CONFESIÓN CONTENIDA EN LA CONTESTACIÓN DE LA DEMANDA O EN SU AMPLIACIÓN HACE PRUEBA PLENA, SIN NECESIDAD DE RATIFICACIÓN NI OFRECIMIENTO EN EL SUMARIO DE ORIGEN.
In Zacatecas contentious administrative proceedings, an express admission in the answer to the complaint or its expansion is full proof, without ratification or being offered in the original proceeding. What the authority concedes in its answer can be used against it.
Federal Tax Code and its Regulations. A tax authority request in the form of "special integrations" is unlawful.
Official heading (Spanish): CÓDIGO FISCAL DE LA FEDERACIÓN Y SU REGLAMENTO. ES ILEGAL EL REQUERIMIENTO POR PARTE DE LAS AUTORIDADES FISCALES, EN FORMA DE INTEGRACIONES ESPECIALES.
It is unlawful for the tax authority to demand "special integrations" of information the taxpayer did not file, beyond what the law or its specifications provide.
The audit authority's duty under article 42, fifth paragraph, of the Federal Tax Code is met once the taxpayer actually receives the written description of the irregularities found.
Official heading (Spanish): OBLIGACIÓN DE LA AUTORIDAD FISCALIZADORA ESTABLECIDA EN EL ARTÍCULO 42, QUINTO PÁRRAFO, DEL CÓDIGO FISCAL DE LA FEDERACIÓN, SE SATISFACE UNA VEZ QUE EL CONTRIBUYENTE RECIBE EFECTIVAMENTE LA DESCRIPCIÓN DE LAS IRREGULARIDADES ADVERTIDAS POR ESCRITO.
The duty in article 42, fifth paragraph, of the Federal Tax Code is satisfied once the taxpayer actually receives a written description of the irregularities found.
Tax Administration Service. A case where there is no substitution of authority in concluding a desk audit regarding issuance of the tax assessment.
Official heading (Spanish): SERVICIO DE ADMINISTRACIÓN TRIBUTARIA.CASO EN EL CUAL NO EXISTE SUSTITUCIÓN DE AUTORIDAD EN LA CONCLUSIÓN DE LA REVISIÓN DE GABINETE RESPECTO A LA EMISIÓN DEL CRÉDITO FISCAL.
Having another administrative unit issue the tax assessment does not substitute the reviewing authority, so long as both belong to the same SAT Administration.
Territorial jurisdiction challenge. It must be rejected if the main action concerns the location of the plaintiff's tax domicile.
Official heading (Spanish): INCIDENTE DE INCOMPETENCIA POR RAZÓN DE TERRITORIO. DEBE RESOLVERSE INFUNDADO SI LA MATERIA DEL JUICIO PRINCIPAL VERSA SOBRE LA UBICACIÓN DEL DOMICILIO FISCAL DE LA ACTORA.
In actions about where the plaintiff's tax domicile is located, a territorial jurisdiction challenge is unfounded. The true location is known only when the case is decided, and until then the Chamber where it was filed has jurisdiction.
Federal Law of Contentious Administrative Procedure. The action is dismissed when the plaintiff fails to collect the publication notice form and pay for the publications needed to summon the interested third party.
Official heading (Spanish): LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO. PROCEDE EL SOBRESEIMIENTO DEL JUICIO CUANDO EL ACTOR NO CUMPLE CON EL REQUERIMIENTO RELATIVO A RECOGER EL FORMATO DE EDICTOS Y PAGAR LAS PUBLICACIONES RESPECTIVAS, PARA EMPLAZAR AL TERCERO INTERESADO.
The action is dismissed if the plaintiff, without justification, fails to collect the publication form or pay for the notices to summon the interested third party. Without service, the proceeding is incomplete and the Court cannot rule on the merits.
Ineffective grounds of nullity. Those claiming the contested resolution is unlawful for excess, defect or repetition in complying with a judgment's effects.
Official heading (Spanish): CONCEPTOS DE IMPUGNACIÓN INOPERANTES. SON AQUELLOS EN LOS CUALES SE PLANTEA LA ILEGALIDAD DE LA RESOLUCIÓN CONTROVERTIDA POR EXCESO, DEFECTO O REPETICIÓN EN EL CUMPLIMIENTO DE LOS EFECTOS SEÑALADOS EN UNA SENTENCIA.-
If a plaintiff files a new action against a compliance resolution instead of using the queja, only defects of that resolution itself may be raised. Arguments of excess, defect or repetition in compliance are ineffective.
Handwritten signature on the act challenged in the nullity action. How to meet the burden of proof when the authority claims it has one.
Official heading (Spanish): FIRMA AUTÓGRAFA DEL ACTO IMPUGNADO EN EL JUICIO CONTENCIOSO ADMINISTRATIVO. FORMA DE CUMPLIR CON LA CARGA PROBATORIA CUANDO LA AUTORIDAD AFIRMA QUE LA CONTIENE.
A taxpayer who denies receiving an act with a handwritten signature must produce the original copy received to prove it. A bare denial is not enough. Keeping the original notified document is part of the defense.
Nullity action against a resolution issued to comply with a nullity judgment. The plaintiff may file a new action or the compliance complaint (queja).
Official heading (Spanish): JUICIO CONTENCIOSO ADMINISTRATIVO CONTRA UNA RESOLUCIÓN EMITIDA EN CUMPLIMIENTO DE UNA SENTENCIA DE NULIDAD. EL ACTOR TIENE LA OPCIÓN DE INTERPONER UN NUEVO JUICIO O BIEN LA INSTANCIA DE QUEJA.
Against a resolution issued to comply with a nullity judgment, the queja is optional. The plaintiff may file a new action, which is admissible. Choose the route based on the defects you want to attack.
Lis pendens. It does not arise between a contentious action and a request to suspend enforcement, since the latter is a petition and not a means of challenge.
Official heading (Spanish): LITISPENDENCIA. NO SE ACTUALIZA DICHA FIGURA JURÍDICA ENTRE EL JUICIO CONTENCIOSO Y LA SOLICITUD DE LA SUSPENSIÓN DE LA EJECUCIÓN, PUES ÉSTA NO ES UN MEDIO DE IMPUGNACIÓN SINO UNA PETICIÓN.
There is no lis pendens between a contentious action and a request to suspend enforcement of a tax assessment, because the request is a petition rather than a means of challenge. Both routes may be pursued at once.
Administrative litigation. The shift from an open to a closed litis violates the principle of progressivity, in its non-regression aspect, if it lowers the level of protection reached for access to justice (Baja California Sur legislation).
Official heading (Spanish): JUICIO CONTENCIOSO ADMINISTRATIVO. LA TRANSICIÓN DEL PRINCIPIO DE LITIS ABIERTA AL DE LITIS CERRADA TRANSGREDE EL PRINCIPIO DE PROGRESIVIDAD, EN SU VERTIENTE DE NO REGRESIVIDAD, SI DISMINUYE EL GRADO DE PROTECCIÓN QUE SE HABÍA ALCANZADO EN EL DERECHO DE ACCESO A LA JUSTICIA (LEGISLACIÓN DEL ESTADO DE BAJA CALIFORNIA SUR).
In Baja California Sur, moving from an open to a closed litis (Article 57 of its administrative procedure law) violates the non-regression principle because it lowers the protection already reached for access to justice.
Tax review appeal (revisión fiscal). It is inadmissible against judgments declaring outright nullity because the authority failed to file the administrative resolution and proof of its notification, regardless of the amount.
Official heading (Spanish): RECURSO DE REVISIÓN FISCAL. ES IMPROCEDENTE CONTRA LAS SENTENCIAS QUE DECLARAN LA NULIDAD LISA Y LLANA DE LA RESOLUCIÓN IMPUGNADA POR INCUMPLIMIENTO DE LA AUTORIDAD DEMANDADA DE EXHIBIR LA CONSTANCIA DE LA RESOLUCIÓN ADMINISTRATIVA Y SU NOTIFICACIÓN, INDEPENDIENTEMENTE DE LA CUANTÍA DEL ASUNTO.
A tax review appeal does not lie against judgments declaring outright nullity because the authority failed to file the administrative resolution and its notice, whatever the amount at stake. The authority's evidentiary omission closes that avenue.
TFJA judgments. When nullity is declared for a formal defect in the grounding of the authority's competence, the court must address the merits arguments even if they bring no greater benefit.
Official heading (Spanish): SENTENCIAS DEL TRIBUNAL FEDERAL DE JUSTICIA ADMINISTRATIVA. CUANDO DECLARA LA NULIDAD DE LA RESOLUCIÓN IMPUGNADA POR EL VICIO FORMAL RELATIVO A LA FUNDAMENTACIÓN DE LA COMPETENCIA DE LA AUTORIDAD DEMANDADA, DEBE ANALIZAR LOS CONCEPTOS DE NULIDAD RELATIVOS AL FONDO, AUN CUANDO NO GENEREN UN MAYOR BENEFICIO.
When the TFJA annuls for a defect in how the authority's competence was grounded, it must also rule on the merits arguments, even if they bring no greater benefit. Taxpayers can demand a complete ruling.
Competence. A generic citation of article 15 of the Internal Regulations of the Finance Secretariat of the State of Mexico (in force until December 31, 2023) suffices to establish the existence and territorial and subject-matter competence of the General Audit Directorate and its auxiliaries.
Official heading (Spanish): COMPETENCIA. LA CITA GENÉRICA DEL ARTÍCULO 15 DEL REGLAMENTO INTERIOR DE LA SECRETARÍA DE FINANZAS DEL GOBIERNO DEL ESTADO DE MÉXICO (VIGENTE HASTA EL 31 DE DICIEMBRE DE 2023), ES SUFICIENTE PARA TENER POR DEBIDAMENTE FUNDADA LA EXISTENCIA, COMPETENCIA TERRITORIAL Y MATERIAL DE LA DIRECCIÓN GENERAL DE FISCALIZACIÓN Y SUS AUXILIARES.
To establish the existence and territorial and subject-matter competence of the State of Mexico General Audit Directorate on federal taxes, citing article 15 of its Internal Regulations suffices.
Administrative appeal (recurso de revocación). Evidence must follow the rules and deadlines in articles 123 and 130 of the Federal Tax Code, so no other evidence can be submitted once the evidentiary stage has closed.
Official heading (Spanish): RECURSO DE REVOCACIÓN. EL OFRECIMIENTO DE PRUEBAS DEBE SUJETARSE A LAS REGLAS Y PLAZOS ESTABLECIDOS EN LOS ARTÍCULOS 123 Y 130 DEL CÓDIGO FISCAL DE LA FEDERACIÓN, POR LO QUE UNA VEZ CONCLUIDA LA ETAPA PROBATORIA NO SE PODRÁN APORTAR PRUEBAS DIVERSAS.
In an administrative appeal (recurso de revocación), evidence must be offered and attached under articles 123 and 130 of the Federal Tax Code. Once the evidentiary stage closes, no further evidence may be filed.
Administrative appeal (recurso de revocación). The appellant bears the procedural burden of submitting the evidence it offers, without violating article 2, section VI of the Federal Taxpayer Rights Law.
Official heading (Spanish): RECURSO DE REVOCACIÓN. EL PROMOVENTE TIENE LA CARGA PROCESAL DE APORTAR LAS PRUEBAS QUE OFREZCA, SIN QUE ELLO IMPLIQUE UNA TRANSGRESIÓN AL ARTÍCULO 2, FRACCIÓN VI, DE LA LEY FEDERAL DE LOS DERECHOS DEL CONTRIBUYENTE
The party filing an administrative appeal (recurso de revocación) must submit the evidence it offers. Requiring this does not violate article 2, section VI of the Federal Taxpayer Rights Law.
Presumptive determination in the case of transfers between the taxpayer's own bank accounts. How to rebut it.
Official heading (Spanish): DETERMINACIÓN PRESUNTIVA EN EL CASO DE TRASPASOS POR DEPÓSITOS REALIZADOS ENTRE CUENTAS BANCARIAS DEL CONTRIBUYENTE. FORMA DE DESVIRTUARLA.
If observed deposits are transfers between the taxpayer's own accounts, the taxpayer must prove it, showing how the deposit was recorded or identified in its books.
Federal Tax Code. Legality of service of process carried out in tax matters using pre-printed forms.
Official heading (Spanish): CÓDIGO FISCAL. LEGALIDAD DE LAS DILIGENCIAS DE NOTIFICACIÓN, PRACTICADAS EN MATERIA FISCAL A TRAVÉS DE FORMATOS PRE IMPRESOS.
Article 137 of the Federal Tax Code governs personal service and does not prohibit pre-printed forms. A fully printed notice does not by itself cause a lack of defense.
Desk audit. The twelve-month expiration period under Article 46-A of the Federal Tax Code does not include the twenty-day term in Article 48, section VI.
Official heading (Spanish): REVISIÓN DE ESCRITORIO O GABINETE. EL PLAZO PARA LA CADUCIDAD DE LOS DOCE MESES QUE PREVÉ EL ARTÍCULO 46-A DEL CÓDIGO FISCAL DE LA FEDERACIÓN, NO INCLUYE EL TÉRMINO DE VEINTE DÍAS QUE CONTEMPLA EL ARTÍCULO 48, FRACCIÓN VI DEL MISMO ORDENAMIENTO.
The twelve-month period for a desk audit runs from service of the information request to service of the observations letter, without adding the twenty days in Article 48, section VI, of the Federal Tax Code.
Minimum fine. Its statement of reasons is the verification of the infraction and the matching of the provision that sets the fine.
Official heading (Spanish): MULTA MÍNIMA. SU MOTIVACIÓN LA CONSTITUYE LA VERIFICACIÓN DE LA INFRACCIÓN Y LA ADECUACIÓN DEL PRECEPTO QUE CONTIENE DICHA MULTA.
For a minimum fine, it is enough to show the infraction occurred and cite the applicable provision. The authority need not weigh economic capacity, gravity or harm caused.
Res judicata. It applies when an importer seeks to challenge in a nullity action defects in the origin verification procedure and its resolution that were already the subject of a prior action.
Official heading (Spanish): COSA JUZGADA. SE ACTUALIZA EL SUPUESTO DE LA, CUANDO EL IMPORTADOR PRETENDE CONTROVERTIR EN EL JUICIO CONTENCIOSO ADMINISTRATIVO, LOS VICIOS DEL PROCEDIMIENTO DE VERIFICACIÓN DE ORIGEN Y LA RESOLUCIÓN DE ÉSTE, QUE YA FUERON MATERIA DE UN JUICIO PREVIO.
Res judicata applies when an importer again challenges defects in the origin verification procedure and its resolution that were already examined in a prior action. Raise all defects in the first complaint.
Jurisdictional conflict. Regular or specialized Chambers must rule on a complaint filed with them when the challenged matter is outside the Court's subject-matter jurisdiction.
Official heading (Spanish): CONFLICTO DE COMPETENCIA. CORRESPONDE A LAS SALAS ORDINARIAS O ESPECIALIZADAS PROVEER LO QUE EN DERECHO CORRESPONDA CON RELACIÓN A LA DEMANDA PRESENTADA ANTE ELLAS, CUANDO LO QUE SE IMPUGNE NO SEA COMPETENCIA MATERIAL DE ESTE TRIBUNAL.
When the challenged act falls outside the Court's subject-matter jurisdiction, the regular or specialized Chamber where the complaint was filed must decide how to proceed. It must first examine its subject-matter jurisdiction.
Federal Tax Code. A request for a conclusive agreement suspends the period in Article 50, first paragraph, of that Code.
Official heading (Spanish): CÓDIGO FISCAL DE LA FEDERACIÓN. LA SOLICITUD DE ACUERDO CONCLUSIVO SUSPENDE EL PLAZO CONTENIDO EN EL ARTÍCULO 50, PRIMER PÁRRAFO DEL CITADO ORDENAMIENTO.
A conclusive agreement request suspends the six-month period in Article 50, first paragraph, of the Federal Tax Code, beyond the cases listed there. Article 69-F applies. This matters when calculating whether an audit has lapsed.
Advanced electronic signature. An authority act is deemed to contain it when the act itself expressly states so.
Official heading (Spanish): FIRMA ELECTRÓNICA AVANZADA. SE CONSIDERA QUE EL ACTO DE AUTORIDAD LA CONTIENE CUANDO SE INDICA EXPRESAMENTE DICHA CIRCUNSTANCIA EN EL PROPIO ACTO.
If the act expressly states it was signed with an e.firma backed by a valid certificate, the plaintiff's denial is rebutted. No uncertainty remains about the requirement. Check whether the act carries that statement.
Ruling on an administrative appeal (recurso de revocación). One that improves the grounds and reasoning of the contested decision is unlawful, violating congruence and non reformatio in peius.
Official heading (Spanish): RESOLUCIÓN RECAÍDA A UN RECURSO DE REVOCACIÓN. AQUELLA QUE MEJORA LA FUNDAMENTACIÓN Y MOTIVACIÓN DE LA RESOLUCIÓN RECURRIDA RESULTA ILEGAL, AL CONTRAVENIR LOS PRINCIPIOS DE CONGRUENCIA DE LAS RESOLUCIONES Y NON REFORMATIO IN PEIUS.
An administrative appeal ruling that improves the grounds and reasoning of the contested act is unlawful, violating congruence and non reformatio in peius. The original act is reviewed on its own grounds and annulled if unlawful.
Request for reports under Article 40, second paragraph, of the Federal Law of Administrative Procedure. Requirements for proper handling and completion.
Official heading (Spanish): PETICIÓN DE INFORMES PREVISTA EN EL ARTÍCULO 40 SEGUNDO PÁRRAFO, DE LA LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO. REQUISITOS PARA SU DEBIDA SUBSTANCIACIÓN Y DESAHOGO.
The Federal Law of Administrative Procedure sets no specific requirements for offering a request for reports as evidence, so the criterion spells them out for proper handling. Draft the request clearly and on time so it is not rejected.
Motion for reconsideration. Filing it does not suspend, interrupt or extend the deadlines in the federal nullity action.
Official heading (Spanish): RECURSO DE RECLAMACIÓN. SU INTERPOSICIÓN NO SUSPENDE, INTERRUMPE O AMPLÍA LOS PLAZOS PREVISTOS PARA EL TRÁMITE DEL JUICIO CONTENCIOSO ADMINISTRATIVO FEDERAL.
Filing a motion for reconsideration against the order that accepted the answer and opened the period to expand the complaint does not suspend, interrupt or extend nullity action deadlines. The period to expand keeps running.
Materiality of transactions backed by tax invoices. When a refund of a tax credit balance is denied, the standard of proof may rely on reasonableness and presumptive evidence.
Official heading (Spanish): MATERIALIDAD DE LAS OPERACIONES AMPARADAS EN COMPROBANTES FISCALES. EL ESTÁNDAR PROBATORIO PARA ACREDITARLA CUANDO SE RECHACE LA DEVOLUCIÓN DE SALDO A FAVOR, PUEDE ATENDER A UN CRITERIO DE RAZONABILIDAD Y DEMOSTRARSE A TRAVÉS DE LA PRUEBA PRESUNCIONAL.
When a refund of a tax credit balance is denied, the standard of proof for the materiality of invoiced transactions may rest on reasonableness and presumptive evidence.
Work papers. Article 28, section I, subsection A of the Federal Tax Code, by not defining them, does not violate tax legality (legislation in force in 2020).
Official heading (Spanish): PAPELES DE TRABAJO. EL ARTÍCULO 28, FRACCIÓN I, APARTADO A, DEL CÓDIGO FISCAL DE LA FEDERACIÓN, AL NO DEFINIRLOS, NO VIOLA EL PRINCIPIO DE LEGALIDAD TRIBUTARIA (LEGISLACIÓN VIGENTE EN 2020).
Article 28, section I, subsection A of the Federal Tax Code does not violate tax legality by failing to define work papers (legislation in force in 2020).
TFJA judgments. Simultaneous processing of the ex officio procedure and the party-initiated complaint to enforce compliance is inadmissible.
Official heading (Spanish): SENTENCIAS DEL TRIBUNAL FEDERAL DE JUSTICIA ADMINISTRATIVA. ES IMPROCEDENTE LA TRAMITACIÓN SIMULTÁNEA DEL PROCEDIMIENTO OFICIOSO Y DE LA QUEJA A PETICIÓN DE PARTE PARA SU CUMPLIMIENTO.
To enforce compliance with a TFJA judgment, the ex officio procedure and the party-initiated complaint cannot run at the same time.
Notification by bulletin board (estrados). Requirements where the taxpayer is totally absent.
Official heading (Spanish): NOTIFICACIÓN POR ESTRADOS. REQUISITOS PARA EL CASO DE AUSENCIA TOTAL DEL CONTRIBUYENTE.
If the process server records that a third party said the taxpayer can no longer be found but does not properly detail it, notice by bulletin board does not meet the requirements.
Ineffective grounds of challenge. Claims that the authority breached rulings issued in an amparo proceeding must be so classified.
Official heading (Spanish): CONCEPTOS DE IMPUGNACIÓN INOPERANTES.DEBEN CALIFICARSE DE ESA FORMA SI SE PLANTEA LA ILEGALIDAD DEL ACTO CONTROVERTIDO CON BASE EN QUE LA AUTORIDAD AL EMITIRLO VULNERÓ RESOLUCIONES DICTADAS EN UN JUICIO DE AMPARO.
A nullity action cannot be used to decide whether the authority disobeyed an amparo stay or ruling. Those arguments are ineffective and belong before the amparo judge.
Ineffective grounds of nullity. Those aimed at challenging the origin verification procedure and its resolution when their legality is res judicata.
Official heading (Spanish): CONCEPTOS DE IMPUGNACIÓN INOPERANTES. SON AQUELLOS DIRIGIDOS A CONTROVERTIR EL PROCEDIMIENTO DE VERIFICACIÓN DE ORIGEN Y LA RESOLUCIÓN QUE LO CULMINA, CUANDO LA LEGALIDAD DE ESTOS CONSTITUYE COSA JUZGADA.
Nullity grounds attacking an origin verification procedure and its resolution are ineffective when their legality is already res judicata. What a prior action decided cannot be reopened. Raise those arguments in the first action.
Federal Law of Contentious Administrative Procedure. When the period for the defendant authority to issue its resolution complying with a nullity judgment begins.
Official heading (Spanish): LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO. MOMENTO A PARTIR DEL CUAL COMIENZA EL PLAZO CON QUE CUENTA LA AUTORIDAD DEMANDADA PARA EMITIR LA RESOLUCIÓN EN CUMPLIMIENTO A LA SENTENCIA DICTADA EN EL JUICIO DE NULIDAD.
The precedent sets when the authority's four-month period to comply with a nullity judgment starts running when the judgment is challenged through amparo or tax review appeal. It helps determine when to demand compliance.
Joint liability. It does not arise when a commercial insolvency proceeding is claiming payment of the debt and the principal obligor's assets have not been exhausted.
Official heading (Spanish): RESPONSABILIDAD SOLIDARIA. NO SE ACTUALIZA CUANDO EXISTE UN PROCEDIMIENTO DE CONCURSO MERCANTIL EN EL QUE SE RECLAMA EL PAGO DEL CRÉDITO Y NO SE HUBIESEN AGOTADO LOS BIENES DE LA OBLIGADA PRINCIPAL.
Joint liability does not arise when the debt is recognized in a commercial insolvency proceeding and the principal obligor's assets have not been exhausted. It is a defense for shareholders or managers named as jointly liable.
Territorial jurisdiction challenge. It must be rejected if the main action concerns the location of the plaintiff's tax domicile.
Official heading (Spanish): INCIDENTE DE INCOMPETENCIA POR RAZÓN DE TERRITORIO.DEBE RESOLVERSE INFUNDADO SI LA MATERIA DEL JUICIO PRINCIPAL VERSA SOBRE LA UBICACIÓN DEL DOMICILIO FISCAL DE LA ACTORA.
If the action concerns where the plaintiff's tax domicile is located, a territorial jurisdiction challenge is unfounded. That location is known with certainty only once the merits are decided. This avoids prejudging the case.
Territorial jurisdiction challenge. The contested ruling stating that a change-of-tax-domicile notice had no legal effect is not suitable proof of the plaintiff's tax domicile.
Official heading (Spanish): INCIDENTE DE INCOMPETENCIA POR RAZÓN DE TERRITORIO. LA RESOLUCIÓN IMPUGNADA EN JUICIO, CONSISTENTE EN EL OFICIO POR EL QUE SE RESUELVE QUE NO SURTIÓ EFECTOS LEGALES EL AVISO DE CAMBIO DE DOMICILIO FISCAL, NO CONSTITUYE PRUEBA IDÓNEA PARA ACREDITAR EL DOMICILIO FISCAL DEL ACTOR.
To support a territorial jurisdiction challenge, the contested ruling that a change-of-domicile notice had no effect does not prove the plaintiff's tax domicile. The authority needs other suitable evidence.
Printout of the tax identification certificate with digital seal filed in a territorial jurisdiction challenge. If two different ones are submitted, Article 30, second paragraph, of the Federal Law of Contentious Administrative Procedure applies.
Official heading (Spanish): IMPRESIÓN DE LA CÉDULA DE IDENTIFICACIÓN FISCAL CON SELLO DIGITAL PRESENTADA EN EL INCIDENTE DE INCOMPETENCIA TERRITORIAL. SI SE EXHIBEN DOS DISTINTAS ENTRE SÍ, DEBE ATENDERSE A LO DISPUESTO POR EL SEGUNDO PÁRRAFO DEL ARTÍCULO 30 DE LA LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO.
When two different tax certificates are submitted and neither is challenged as inauthentic, they do not establish with certainty the plaintiff's tax domicile when the complaint was filed. Article 30, second paragraph, of the LFPCA applies.
Tax on atmospheric pollutant emissions. Articles 69 S to 69 S sexies of the State of Mexico Financial Code, in force in 2023, do not violate tax proportionality in how they quantify emissions.
Official heading (Spanish): IMPUESTO A LA EMISIÓN DE GASES CONTAMINANTES A LA ATMÓSFERA. LOS ARTÍCULOS 69 S A 69 S SEXIES DEL CÓDIGO FINANCIERO DEL ESTADO DE MÉXICO Y MUNICIPIOS, VIGENTES EN 2023, QUE LO PREVÉN, AL CUANTIFICAR LAS EMISIONES GENERADAS NO VIOLAN EL PRINCIPIO DE PROPORCIONALIDAD TRIBUTARIA.
Articles 69 S to 69 S sexies of the State of Mexico Financial Code, in force in 2023, do not violate tax proportionality in how they quantify emissions for the pollutant gas tax.
Tax on atmospheric pollutant emissions. Articles 69 S to 69 S sexies of the State of Mexico Financial Code, in force in 2023, do not violate legality or legal certainty by referring to the local Finance Secretariat's general rules on payment of differences and unreported fractions of tons.
Official heading (Spanish): IMPUESTO A LA EMISIÓN DE GASES CONTAMINANTES A LA ATMÓSFERA. LOS ARTÍCULOS 69 S A 69 S SEXIES DEL CÓDIGO FINANCIERO DEL ESTADO DE MÉXICO Y MUNICIPIOS, VIGENTES EN 2023, QUE LO PREVÉN, AL REMITIR A LAS REGLAS DE CARÁCTER GENERAL QUE EMITE LA SECRETARÍA DE FINANZAS LOCAL PARA EL PAGO DE LAS DIFERENCIAS Y DE LAS FRACCIONES DE TONELADAS NO DECLARADAS MENSUALMENTE, NO VIOLAN LOS PRINCIPIOS DE LEGALIDAD TRIBUTARIA Y DE SEGURIDAD JURÍDICA.
Articles 69 S to 69 S sexies of the State of Mexico Financial Code, in force in 2023, do not violate legality or legal certainty by referring to the local Finance Secretariat's general rules on paying differences and fractions of tons.
Taxes on atmospheric pollutant emissions. Articles 69 S to 69 S sexies of the State of Mexico Financial Code, in force in 2023, do not violate the principles of equality, legal reasonableness and proportionality.
Official heading (Spanish): IMPUESTOS A LA EMISIÓN DE GASES CONTAMINANTES A LA ATMÓSFERA. LOS ARTÍCULOS 69 S A 69 S SEXIES DEL CÓDIGO FINANCIERO DEL ESTADO DE MÉXICO Y MUNICIPIOS, VIGENTES EN 2023, QUE LO PREVÉN, NO VIOLAN LOS PRINCIPIOS DE IGUALDAD, RAZONABILIDAD JURÍDICA Y PROPORCIONALIDAD.
Articles 69 S to 69 S sexies of the State of Mexico Financial Code, in force in 2023, do not violate the principles of equality, legal reasonableness and proportionality in the pollutant gas tax.
Provisional stay in indirect amparo. It lies against the TFJA's omission to continue the reclamación appeal within the legal periods.
Official heading (Spanish): SUSPENSIÓN PROVISIONAL EN AMPARO INDIRECTO. PROCEDE CONTRA LA OMISIÓN DEL TRIBUNAL FEDERAL DE JUSTICIA ADMINISTRATIVA DE CONTINUAR CON EL PROCEDIMIENTO DEL RECURSO DE RECLAMACIÓN EN LOS PLAZOS LEGALES.
A provisional stay lies against the TFJA's failure to move a reclamación appeal forward within the legal periods. Useful when tribunal inaction delays a defense.
Inadmissibility of indirect amparo against a Mexico City Administrative Justice Court ruling issued to comply with the enforcement of a protective judgment. Article 61, section IX, of the Amparo Law is manifestly and indisputably triggered.
Official heading (Spanish): IMPROCEDENCIA DEL AMPARO INDIRECTO CUANDO SE RECLAMA UNA RESOLUCIÓN DEL TRIBUNAL DE JUSTICIA ADMINISTRATIVA DE LA CIUDAD DE MÉXICO EMITIDA EN CUMPLIMIENTO A LO ORDENADO EN EL PROCEDIMIENTO DE EJECUCIÓN DE UN FALLO PROTECTOR. SE ACTUALIZA DE FORMA MANIFIESTA E INDUDABLE LA CAUSAL PREVISTA EN EL ARTÍCULO 61, FRACCIÓN IX, DE LA LEY DE AMPARO.
Indirect amparo is manifestly inadmissible against a Mexico City Administrative Justice Court ruling issued to comply with a protective judgment (Amparo Law, Art. 61, sec. IX).
Competence of administrative authorities. The TFJA must analyze it under the provisions cited in the act of nuisance, regardless of those cited in the answer to the complaint.
Official heading (Spanish): COMPETENCIA DE LAS AUTORIDADES ADMINISTRATIVAS. EL TRIBUNAL FEDERAL DE JUSTICIA ADMINISTRATIVA DEBE ANALIZARLA A LA LUZ DE LOS PRECEPTOS CITADOS EN EL ACTO DE MOLESTIA, SIN PERJUICIO DE LOS CITADOS EN LA CONTESTACIÓN A LA DEMANDA.-
Competence is judged on the legal basis of the contested act. If the authority adds or changes grounds in its answer, the Court does not use them to cure the act.
Grounds of inadmissibility and dismissal raised in closing arguments may be examined, provided the plaintiff's right to respond is respected.
Official heading (Spanish): CAUSALES DE IMPROCEDENCIA Y SOBRESEIMIENTO PLANTEADAS EN ALEGATOS. SON SUSCEPTIBLES DE ESTUDIO SIEMPRE QUE SE RESPETE EL DERECHO DE CONTRADICCIÓN DE LA PARTE ACTORA.
When the authority raises an inadmissibility ground in closing arguments, the plaintiff gets ten business days to respond. Check that you were notified and that no ruling issues before you are heard.
Inadmissibility of the administrative appeal due to connection. Requirements for it to apply.
Official heading (Spanish): IMPROCEDENCIA DEL RECURSO DE REVOCACIÓN POR CONEXIDAD. REQUISITOS PARA SU ACTUALIZACIÓN.-
An administrative appeal (recurso de revocación) is inadmissible for connection only when challenging both acts separately could yield contradictory rulings. Without that risk, the ground does not apply.
Burden of proof. It falls on the taxpayer who claims to have purchased metal alloys rather than metal scrap.
Official heading (Spanish): CARGA PROCESAL. CORRESPONDE AL CONTRIBUYENTE QUE AFIRMA QUE ADQUIRIÓ ALEACIONES DE METAL NO ASÍ DESPERDICIOS DE METAL.
A taxpayer claiming it bought metal alloys rather than scrap bears the burden of proving it, since the fact is its own. A bare assertion is not enough; document the nature of the product purchased.
Expert evidence. It is suitable to establish whether a taxpayer sells scrap or not.
Official heading (Spanish): PRUEBA PERICIAL. RESULTA IDÓNEA PARA ACREDITAR QUE EL CONTRIBUYENTE ENAJENA O NO DESPERDICIOS.
Expert evidence is a suitable way to determine whether the products a taxpayer sells are used or new, showing wear from production processes, and therefore whether they qualify as scrap.
Territorial jurisdiction incident. Where evidence of equal weight places the tax domicile in different locations, a situation of doubt arises.
Official heading (Spanish): INCIDENTE DE INCOMPETENCIA POR RAZÓN DE TERRITORIO. AL ENCONTRARNOS EN PRESENCIA DE PRUEBAS CON MISMO ALCANCE Y VALOR PROBATORIO, QUE ACREDITAN EL DOMICILIO FISCAL EN SENTIDOS DIVERSOS, SE ACTUALIZA EL SUPUESTO DE DUDA.
When evidence of equal weight places the tax domicile in different locations, there is doubt, and the Regional Chamber where the complaint was filed keeps territorial jurisdiction.
Presumptive assessment based on bank deposits. How to rebut it in the case of transfers between bank accounts.
Official heading (Spanish): DETERMINACIÓN PRESUNTIVA POR DEPÓSITOS BANCARIOS. FORMA DE DESVIRTUARLA TRATÁNDOSE DE TRASPASOS ENTRE CUENTAS BANCARIAS.
To rebut a presumptive assessment based on deposits that were transfers between accounts, the taxpayer must file the account statements and transfer records and offer accounting expert evidence with well-framed questions.
Presumptive determination under Article 59, section III of the Federal Tax Code. Originals or copies of promissory notes lack full probative value to prove an oral or written loan agreement.
Official heading (Spanish): DETERMINACIÓN PRESUNTIVA ESTABLECIDA EN LA FRACCIÓN III DEL ARTÍCULO 59 DEL CÓDIGO FISCAL DE LA FEDERACIÓN.LOS ORIGINALES O COPIAS DE LOS PAGARÉS CARECEN DE VALOR PROBATORIO PLENO PARA DEMOSTRAR UN CONTRATO DE MUTUO VERBAL O ESCRITO.
If a taxpayer explains a deposit as a loan and files a promissory note, whether original, simple or certified copy, it does not fully prove the contract. Add other evidence.
Implied confirmatory decision in tax matters. Once it arises, the express decision must be annulled outright, as two decisions on the same petition cannot coexist.
Official heading (Spanish): CONFIRMATIVA FICTA EN MATERIA FISCAL. AL CONFIGURARSE DEBE DECLARARSE LA NULIDAD LISA Y LLANA DE LA RESOLUCIÓN EXPRESA EN VIRTUD DE QUE NO PUEDEN COEXISTIR DOS RESOLUCIONES CON RELACIÓN A LA MISMA INSTANCIA.
If the authority files the express decision with its answer and does not prove it served it before the complaint, an implied confirmatory decision arises and the express one is annulled outright.
Presumption of non-existent transactions. The authority need not grant the period in Article 63, second paragraph of the Federal Tax Code when facts come from documents provided by other authorities.
Official heading (Spanish): PRESUNCIÓN DE INEXISTENCIA DE OPERACIONES. LA AUTORIDAD FISCAL NO SE ENCUENTRA OBLIGADA A OTORGAR AL CONTRIBUYENTE EL PLAZO QUE ESTABLECE EL ARTÍCULO 63, SEGUNDO PÁRRAFO, DEL CÓDIGO FISCAL DE LA FEDERACIÓN, CUANDO SE DAN A CONOCER HECHOS QUE CONSTAN EN DOCUMENTOS PROPORCIONADOS POR OTRAS AUTORIDADES.
In the Article 69-B procedure of the Federal Tax Code, where the disclosed facts come from documents supplied by other authorities, the authority need not grant the period in Article 63, second paragraph of the Federal Tax Code.
Remand of the file from the resolving authority to the auditing authority. It violates the principles of procedural speed, legal certainty and full jurisdiction under Articles 16 and 17 of the Constitution.
Official heading (Spanish): REENVÍO DEL EXPEDIENTE DE LA AUTORIDAD RESOLUTORA A LA AUTORIDAD FISCALIZADORA. ATENTA CONTRA LOS PRINCIPIOS DE CELERIDAD PROCESAL, CERTEZA JURÍDICA Y PLENITUD DE JURISDICCIÓN, PREVISTOS EN LOS ARTÍCULOS 16 Y 17 CONSTITUCIONALES
When resolving an administrative appeal, sending the matter back to the auditing authority to rule is unlawful. It breaches procedural speed, legal certainty and full jurisdiction (Arts. 16 and 17 of the Constitution).
Materiality of transactions questioned by the authority. Accounting expert evidence is insufficient if it only shows the accounting entry.
Official heading (Spanish): MATERIALIDAD DE LAS OPERACIONES OBSERVADAS POR LA AUTORIDAD. PARA ACREDITARLA ES INSUFICIENTE LA PRUEBA PERICIAL EN MATERIA CONTABLE SI ÉSTA SE ENCUENTRA ENCAMINADA A DEMOSTRAR ÚNICAMENTE EL REGISTRO CONTABLE.
Accounting expert evidence that merely shows transactions were recorded does not prove their materiality. It must link the entry to the actual transaction. Add contracts, deliverables and payments.
Exclusive-merits action. What is recorded in the minutes of the dispute-framing hearing is only a proposal that does not bind the court.
Official heading (Spanish): JUICIO DE RESOLUCIÓN EXCLUSIVA DE FONDO. LO CIRCUNSTANCIADO EN EL ACTA DE LA AUDIENCIA DE FIJACIÓN DE LITIS ES UNA PROPUESTA QUE NO CONSTRIÑE AL ÓRGANO JURISDICCIONAL.
The minutes of the dispute-framing hearing are only a proposal and do not bind the court. It must examine the substantive grounds of challenge against the contested act.
Notices. The burden of proof falls on the authority when it says it served notice lawfully.
Official heading (Spanish): NOTIFICACIONES.CARGA DE LA PRUEBA CORRE A CARGO DE LA AUTORIDAD CUANDO ESTA AFIRMA HABERLA PRACTICADO LEGALMENTE.
When the authority says it served notice and the taxpayer denies it because it went to an address other than the one registered with the RFC, the authority must rebut that denial.
Administrative file. Nothing prevents the defendant authorities from submitting them as digital documents on any existing storage media.
Official heading (Spanish): EXPEDIENTE ADMINISTRATIVO. NO EXISTE NINGÚN IMPEDIMENTO LEGAL PARA QUE LAS AUTORIDADES DEMANDADAS LOS EXHIBAN A TRAVÉS DE DOCUMENTOS DIGITALES CONTENIDOS EN LOS DIVERSOS MEDIOS DE ALMACENAMIENTO EXISTENTES, CON BASE EN LOS ADELANTOS TECNOLÓGICOS Y DESCUBRIMIENTOS DE LA CIENCIA.-
Defendant authorities may submit the administrative file as digital documents on any storage medium. There is no legal obstacle, particularly if the authority already holds the documentation in digital form.
Determination of income of a trust beneficiary. It is unlawful to accumulate all income obtained by the trustee rather than only the part of the fiscal result derived from business activities carried out through the trust.
Official heading (Spanish): IX-CASE-REF-6 DETERMINACIÓN DE INGRESOS AL FIDEICOMISARIO. ES ILEGAL SI SE CONSIDERA PARA SU ACUMULACIÓN LA TOTALIDAD DE AQUELLOS OBTENIDOS POR LA FIDUCIARIA Y NO SOLO LA PARTE DEL RESULTADO FISCAL DEL EJERCICIO, DERIVADA DE LAS ACTIVIDADES EMPRESARIALES REALIZADAS A TRAVÉS DEL FIDEICOMISO.-
It is unlawful for the authority to assess presumed income to a trust beneficiary using all trust income. Only the share of the fiscal result derived from business activities carried out through the trust is accumulable.
Conclusive agreements in tax matters. Section III of the eighth transitory provision of the Federal Tax Code, per the decree published November 12, 2021, by subjecting pending proceedings to a 12-month limit, passes the proportionality test and does not violate access to justice (law in force in 2022).
Official heading (Spanish): ACUERDOS CONCLUSIVOS EN MATERIA TRIBUTARIA. LA FRACCIÓN III DEL ARTÍCULO OCTAVO DE LAS DISPOSICIONES TRANSITORIAS DEL CÓDIGO FISCAL DE LA FEDERACIÓN, CONTENIDAS EN EL DECRETO QUE LO REFORMA, PUBLICADO EN EL DIARIO OFICIAL DE LA FEDERACIÓN EL 12 DE NOVIEMBRE DE 2021, AL SUJETAR LOS PROCEDIMIENTOS RELATIVOS EN TRÁMITE A UN PLAZO DE 12 MESES PARA SU CONCLUSIÓN, SUPERA EL TEST DE PROPORCIONALIDAD, POR LO QUE NO VIOLA EL DERECHO DE ACCESO A LA JUSTICIA (LEGISLACIÓN VIGENTE EN 2022).
The 12-month limit to conclude pending conclusive agreements, set in section III of the eighth transitory article of the November 12, 2021 Federal Tax Code decree, passes the proportionality test and does not violate access to justice.
Procedural violation. Occurs when service by certified mail with return receipt does not comply with Article 42 of the Mexican Postal Service Law.
Official heading (Spanish): VIOLACIÓN DE PROCEDIMIENTO.SE ACTUALIZA SI LA NOTIFICACIÓN POR CORREO CERTIFICADO CON ACUSE DE RECIBO, NO SE REALIZA EN TÉRMINOS DE LO DISPUESTO POR EL ARTÍCULO 42 DE LA LEY DEL SERVICIO POSTAL MEXICANO.
Service by certified mail with return receipt that fails Article 42 of the Mexican Postal Service Law is not valid. The proceeding must be regularized so the instructing magistrate redoes the service.
Substantial procedural violation. Occurs when the instructing magistrate fails to rule on admission of an expert evidence offered by a party.
Official heading (Spanish): VIOLACIÓN SUBSTANCIAL DEL PROCEDIMIENTO. SE ACTUALIZA CUANDO EL MAGISTRADO INSTRUCTOR, OMITE PRONUNCIARSE SOBRE LA ADMISIÓN DE LA PRUEBA PERICIAL OFRECIDA POR ALGUNA DE LAS PARTES.
If the instructing magistrate does not rule on whether to admit offered expert evidence, a substantial procedural violation occurs. The proceeding is regularized so the magistrate decides on admission and, if admitted, on its production.
Private documents prepared by a third party. Their probative value.
Official heading (Spanish): DOCUMENTOS PRIVADOS ELABORADOS POR UN TERCERO. SU VALOR PROBATORIO.
Private documents from non-parties must have their authenticity and content corroborated by other evidence. Otherwise they cannot be accepted as valid. Offer additional supporting evidence.
Administrative action. It lies against enforcement-procedure acts challenged on the ground that the underlying tax assessment has become time-barred.
Official heading (Spanish): JUICIO CONTENCIOSO ADMINISTRATIVO. PROCEDE CONTRA ACTOS DEL PROCEDIMIENTO ADMINISTRATIVO DE EJECUCIÓN QUE SEAN IMPUGNADOS POR CONSIDERAR QUE OPERÓ LA PRESCRIPCIÓN DEL CRÉDITO FISCAL QUE LES DIO ORIGEN.
A taxpayer who challenges acts demanding payment of a tax assessment on the ground that it has become time-barred may use an administrative appeal or a nullity action.
Letter informing the taxpayer that it may go to the authority's offices to learn the facts or omissions found in an audit. It is not an act of intrusion and need not state the authority's competence.
Official heading (Spanish): OFICIO POR EL QUE LA AUTORIDAD FISCAL INFORMA AL CONTRIBUYENTE QUE PUEDE ACUDIR A SUS OFICINAS A CONOCER LOS HECHOS U OMISIONES DETECTADOS EN EL PROCEDIMIENTO DE FISCALIZACIÓN. AL NO CONSTITUIR UN ACTO DE MOLESTIA, NO REQUIERE LA FUNDAMENTACIÓN Y MOTIVACIÓN DE LA AUTORIDAD EMISORA DEL MISMO.
The letter inviting a taxpayer to learn the facts or omissions found in an audit does not require the authority to ground and justify its competence, since it does not immediately affect the taxpayer's legal sphere.
Territorial jurisdiction challenge. The general rule in Article 34 of the TFJA Organic Law for fixing Regional Chamber jurisdiction does not call for the pro persona principle.
Official heading (Spanish): INCIDENTE DE INCOMPETENCIA POR RAZÓN DE TERRITORIO.LA REGLA GENERAL PARA DETERMINAR LA COMPETENCIA DE LAS SALAS REGIONALES DEL TRIBUNAL FEDERAL DE JUSTICIA ADMINISTRATIVA, CONTENIDA EN EL ARTÍCULO 34 DE SU LEY ORGÁNICA, NO REQUIERE DE LA APLICACIÓN DEL PRINCIPIO PRO PERSONA.
Invoking the pro persona principle is not enough to broaden the reading of Article 34 of the TFJA Organic Law, even for pensioners. The rule already guarantees the competent Chamber.
Ineffective grounds of challenge. Those aimed at contesting an origin verification procedure and its closing decision when their legality is res judicata.
Official heading (Spanish): CONCEPTOS DE IMPUGNACIÓN INOPERANTES. SON AQUELLOS DIRIGIDOS A CONTROVERTIR EL PROCEDIMIENTO DE VERIFICACIÓN DE ORIGEN Y LA RESOLUCIÓN QUE LO CULMINA, CUANDO LA LEGALIDAD DE ESTOS CONSTITUYE COSA JUZGADA.
In a new action, grounds attacking an origin verification procedure and its final decision are ineffective if their legality is already res judicata. Raise every defect in the first action.
Res judicata. It applies when an importer seeks to challenge in a nullity action defects in an origin verification procedure and its decision that were already the subject of a prior action.
Official heading (Spanish): COSA JUZGADA. SE ACTUALIZA EL SUPUESTO DE LA, CUANDO EL IMPORTADOR PRETENDE CONTROVERTIR EN EL JUICIO CONTENCIOSO ADMINISTRATIVO, LOS VICIOS DEL PROCEDIMIENTO DE VERIFICACIÓN DE ORIGEN Y LA RESOLUCIÓN DE ESTE, QUE YA FUERON MATERIA DE UN JUICIO PREVIO.
Res judicata applies when an importer tries to relitigate defects in an origin verification and its decision that were already decided in a prior action. What was decided is final and irrevocable.
Nullity action. It lies against enforcement proceedings in which the authority attached receivables, without requiring a prior auction notice.
Official heading (Spanish): JUICIO CONTENCIOSO ADMINISTRATIVO. PROCEDE EN CONTRA DEL PROCEDIMIENTO ADMINISTRATIVO DE EJECUCIÓN EN EL QUE LA AUTORIDAD EMBARGÓ LA CARTERA DE CRÉDITOS, SIN QUE SEA EXIGIBLE LA EXISTENCIA DE UNA PUBLICACIÓN DE CONVOCATORIA DE REMATE.
A nullity action lies against an attachment of receivables in enforcement proceedings without waiting for an auction notice. The grounds that would justify waiting do not arise for this kind of attachment.
Jurisdiction conflict. Ordinary or Specialized Chambers must rule as appropriate on a complaint filed before them when the matter is not within the Tribunal's subject-matter jurisdiction.
Official heading (Spanish): CONFLICTO DE COMPETENCIA. CORRESPONDE A LAS SALAS ORDINARIAS O ESPECIALIZADAS PROVEER LO QUE EN DERECHO CORRESPONDA CON RELACIÓN A LA DEMANDA PRESENTADA ANTE ELLAS, CUANDO LO QUE SE IMPUGNE NO SEA COMPETENCIA MATERIAL DE ESTE TRIBUNAL.
Ordinary and Specialized Chambers must first examine the TFJA's subject-matter jurisdiction. If the contested matter falls outside it, they must rule as appropriate on the complaint filed.
Precautionary seizure of assets. It is not a final decision.
Official heading (Spanish): ASEGURAMIENTO PRECAUTORIO DE BIENES. NO CONSTITUYE UNA RESOLUCIÓN DEFINITIVA.
A precautionary seizure of assets is not a final decision. It does not express the authority's final will or conclusively settle the taxpayer's position.
Precautionary seizure under Articles 40, section III and 40-A of the Federal Tax Code (in force from January 1, 2014). It is not part of the administrative enforcement procedure.
Official heading (Spanish): ASEGURAMIENTO PRECAUTORIO DE BIENES PREVISTO EN LOS ARTÍCULOS 40, FRACCIÓN III, Y 40-A DEL CÓDIGO FISCAL DE LA FEDERACIÓN (EN VIGOR A PARTIR DEL 1º DE ENERO DE 2014). NO CONSTITUYE UNA ACTUACIÓN DEL PROCEDIMIENTO ADMINISTRATIVO DE EJECUCIÓN.-
Precautionary seizure under Articles 40, section III and 40-A of the Federal Tax Code is not part of the administrative enforcement procedure, which requires a liquid, final and unsecured tax assessment that does not exist here.
Territorial jurisdiction conflict. It is inadmissible when it arises from a Regional Chamber declining jurisdiction.
Official heading (Spanish): CONFLICTO DE COMPETENCIA POR RAZÓN DE TERRITORIO.ES IMPROCEDENTE CUANDO DERIVA DE LA DECLARATORIA DE INCOMPETENCIA DE UNA SALA REGIONAL.
A Regional Chamber may decline jurisdiction only on subject-matter grounds, not territorial ones. A territorial jurisdiction conflict arising from such a declination is therefore inadmissible.
Territorial jurisdiction challenge. Arguments seeking dismissal of the action are ineffective because they are foreign to the incident.
Official heading (Spanish): INCIDENTE DE INCOMPETENCIA POR RAZÓN DE TERRITORIO. RESULTAN INOPERANTES LOS ARGUMENTOS ENCAMINADOS A QUE SE SOBRESEA EL JUICIO, POR TRATARSE DE UNA CUESTIÓN AJENA AL INCIDENTE DE MÉRITO.
In a territorial jurisdiction challenge, arguments to dismiss the action for lack of subject-matter jurisdiction (Art. 8, section II, LFPCA) are ineffective. They are not the subject of the incident.
Subject-matter jurisdiction challenge. It is inadmissible if raised after the close of the hearing stage of the nullity action.
Official heading (Spanish): IX-TA-2aS-6 INCIDENTE DE INCOMPETENCIA POR RAZÓN DE MATERIA.ES IMPROCEDENTE CUANDO SE PLANTEA CON POSTERIORIDAD AL CIERRE DE INSTRUCCIÓN DEL JUICIO CONTENCIOSO ADMINISTRATIVO.
If a Regional Chamber declines jurisdiction in favor of a Specialized Chamber after the close of the evidentiary stage, the incident is inadmissible as untimely (Art. 39 LFPCA).
Tax status certificate. It is a document generated on a reliable electronic medium, the SAT website, so certified and simple copies carry the same probative value.
Official heading (Spanish): IX-TA-2aS-7 CONSTANCIA DE SITUACIÓN FISCAL. CONSTITUYE UN DOCUMENTO GENERADO EN UN MEDIO ELECTRÓNICO FIABLE COMO LA PÁGINA DEL SERVICIO DE ADMINISTRACIÓN TRIBUTARIA; POR LO TANTO, LAS COPIAS CERTIFICADAS Y LAS COPIAS SIMPLES DE DICHA CONSTANCIA GOZAN DEL MISMO VALOR PROBATORIO.
The tax status certificate is generated on a reliable electronic medium, the SAT website. Its simple and certified copies carry the same probative value.
Administrative enforcement procedure. As an exception, it can be challenged before the TFJA before the auction notice is published when real property is seized through the tax mailbox.
Official heading (Spanish): PROCEDIMIENTO ADMINISTRATIVO DE EJECUCIÓN. COMO EXCEPCIÓN PUEDE IMPUGNARSE ANTE EL TRIBUNAL FEDERAL DE JUSTICIA ADMINISTRATIVA ANTES DE LA PUBLICACIÓN DE LA CONVOCATORIA DE REMATE, CUANDO SE REALICE EL EMBARGO POR BUZÓN TRIBUTARIO DE BIENES INMUEBLES.
A real property seizure notified through the tax mailbox can be challenged before the TFJA before the auction notice is published. It is treated as irreparable harm because it restricts possession without naming a custodian.
Administrative enforcement procedure. Seizure through the tax mailbox does not violate the principle of progressivity.
Official heading (Spanish): PROCEDIMIENTO ADMINISTRATIVO DE EJECUCIÓN. EMBARGO POR BUZÓN TRIBUTARIO NO VIOLA EL PRINCIPIO DE PROGRESIVIDAD.
Seizure through the tax mailbox (Art. 151 bis, Federal Tax Code) does not violate the principle of progressivity, since the taxpayer keeps remedies against it. It is a weak basis for a constitutional attack.
Removal from the simplified trust regime (RESICO). Granting the requested injunctive measure to keep filing under that regime would harm the social interest and contravene public-order rules.
Official heading (Spanish): BAJA DEL RÉGIMEN SIMPLIFICADO DE CONFIANZA. DE OTORGARSE LA MEDIDA CAUTELAR PRETENDIDA EN EL JUICIO CONTENCIOSO ADMINISTRATIVO PARA CONTINUAR TRIBUTANDO EN DICHO RÉGIMEN, SE CAUSARÍA PERJUICIO AL INTERÉS SOCIAL Y SE CONTRAVIENEN NORMAS DE ORDEN PÚBLICO.
An injunctive measure to keep filing under RESICO after removal is not available, as it would harm the social interest and public-order rules. Plan for the regime change while litigating the removal.
CFDI (digital tax receipts). Their status can be verified on the SAT website.
Official heading (Spanish): COMPROBANTES FISCALES DIGITALES POR INTERNET. SE PUEDE VERIFICAR SU ESTADO EN LA PÁGINA DE INTERNET DEL SERVICIO DE ADMINISTRACIÓN TRIBUTARIA.
The status of a CFDI can be checked on the SAT website, and that check may be invoked in litigation as a notorious fact. Keep records of status checks for key invoices, since the authority and the court can run them.
Ground for inadmissibility and dismissal in Article 8, section XVI, of the Federal Law of Administrative Procedure: a case where it does not apply.
Official heading (Spanish): CAUSAL DE IMPROCEDENCIA Y SOBRESEIMIENTO PREVISTA EN EL ARTÍCULO 8, FRACCIÓN XVI DE LA LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO. SUPUESTO EN EL QUE NO SE ACTUALIZA.-
The inadmissibility ground in Article 8, section XVI, of the Federal Law of Administrative Procedure does not apply when the same party challenged the same act before a local court and before the TFJA. A local case alone does not bar a federal one.
Direct amparo. It lies against the ruling dismissing the review appeal filed against a judgment of the Superior Chamber of the Sonora Administrative Justice Court.
Official heading (Spanish): AMPARO DIRECTO. PROCEDE CONTRA LA RESOLUCIÓN QUE DESECHA EL RECURSO DE REVISIÓN INTERPUESTO CONTRA UNA SENTENCIA DE LA SALA SUPERIOR DEL TRIBUNAL DE JUSTICIA ADMINISTRATIVA DEL ESTADO DE SONORA.
Direct amparo lies against a ruling dismissing the review appeal filed against a judgment of the Superior Chamber of the Sonora Administrative Justice Court.
Tax review appeal. It lies against a nullity judgment interpreting Article 16, part A, section III, first and fourth paragraphs, of the 2021 Federal Revenue Law.
Official heading (Spanish): RECURSO DE REVISIÓN FISCAL. PROCEDE CONTRA LA SENTENCIA DE NULIDAD QUE INTERPRETA EL ARTÍCULO 16, APARTADO A, FRACCIÓN III, PRIMER Y CUARTO PÁRRAFOS, DE LA LEY DE INGRESOS DE LA FEDERACIÓN PARA EL EJERCICIO FISCAL DE 2021.
A tax review appeal lies against a nullity judgment interpreting Article 16, part A, section III, first and fourth paragraphs, of the 2021 Federal Revenue Law. The authority may challenge such rulings.
Requests to the National Banking and Securities Commission for a taxpayer's bank information. They may be challenged as procedural defects when seeking annulment of the ruling assessing the tax.
Official heading (Spanish): REQUERIMIENTOS A LA COMISIÓN NACIONAL BANCARIA Y DE VALORES PARA CONOCER LA INFORMACIÓN BANCARIA DEL CONTRIBUYENTE. PUEDEN IMPUGNARSE COMO PARTE DE LOS VICIOS DEL PROCEDIMIENTO DE FISCALIZACIÓN, CUANDO SE DEMANDE LA NULIDAD DE LA RESOLUCIÓN DETERMINANTE DEL CRÉDITO FISCAL.
Requests to the CNBV for a taxpayer's bank information can be challenged as procedural defects when seeking annulment of the assessment, if they affected the defense and influenced the outcome.
Complaint in federal administrative litigation. It cannot be treated as not filed when it challenges an appeal ruling and omits attaching the acts originally appealed.
Official heading (Spanish): DEMANDA EN EL JUICIO CONTENCIOSO ADMINISTRATIVO FEDERAL. ES IMPROCEDENTE TENERLA POR NO PRESENTADA CUANDO SE FORMULA CONTRA LA RESOLUCIÓN RECAÍDA A UN RECURSO ADMINISTRATIVO, SI SE OMITE ADJUNTAR LOS ACTOS ORIGINALMENTE RECURRIDOS.
A complaint against an administrative appeal ruling cannot be treated as not filed merely for omitting the acts originally appealed. That omission does not justify such a result.
Administrative appeal (recurso de revocación) in federal tax matters. The challenged act and its notification must be disclosed when the taxpayer states it does not know them.
Official heading (Spanish): RECURSO DE REVOCACIÓN EN MATERIA FISCAL FEDERAL. PROCEDE DAR A CONOCER EL ACTO ADMINISTRATIVO IMPUGNADO Y SU NOTIFICACIÓN, CUANDO EL CONTRIBUYENTE MANIFIESTE DESCONOCERLO.
In a recurso de revocación, when the taxpayer says it does not know the challenged act, the authority must disclose the act and its notification, allowing a full challenge.
Ineffective grievances: arguments that should have been raised through a motion for reconsideration (recurso de reclamación).
Official heading (Spanish): AGRAVIOS INOPERANTES.LO SON LOS ARGUMENTOS QUE DEBIERON SER MATERIA DEL RECURSO DE RECLAMACIÓN.
Asking, in an amended complaint or closing arguments, that the answer not have been admitted is an ineffective argument. It should have been raised through a motion for reconsideration.
Administrative appeals. In resolving them, the authority may not improve the grounds and reasoning of the contested resolution.
Official heading (Spanish): RECURSOS ADMINISTRATIVOS.AL RESOLVERLOS NO PUEDE MEJORARSE LA FUNDAMENTACIÓN DE LA RESOLUCIÓN RECURRIDA.
An authority deciding an appeal must review the resolution as issued. It cannot fill gaps in its legal basis or reasoning by drawing on the appellant's arguments.
Interested third party. When the legality of a profit-sharing distribution is challenged, the instructing Justice must verify that the person named by the plaintiff holds that status.
Official heading (Spanish): TERCERO INTERESADO. CUANDO SE CONTROVIERTA LA LEGALIDAD DEL REPARTO DE UTILIDADES, EL MAGISTRADO INSTRUCTOR DEBE CERCIORARSE QUE LA PERSONA SEÑALADA POR LA ACTORA OSTENTA TAL CARÁCTER.
When a profit-sharing distribution is challenged, the instructing Justice must ask the competent authority to identify the interested third party rather than simply accept the plaintiff's designation.
Pleading competence by degree. It is not required when the authority's powers are set out directly.
Official heading (Spanish): FUNDAMENTACIÓN DE LA COMPETENCIA POR RAZÓN DE GRADO. NO RESULTA EXIGIBLE CUANDO LAS FACULTADES DE LA AUTORIDAD SE ENCUENTRAN ESTABLECIDAS DE MANERA DIRECTA.
Competence by degree need not be pleaded when the authority cites the provision that directly grants the powers it exercised.
Effects of declaring a general administrative act illegal when it is applied as part of the legal basis and reasoning of the contested specific act.
Official heading (Spanish): EFECTOS DE LA DECLARACIÓN DE ILEGALIDAD DEL ACTO ADMINISTRATIVO DE CARÁCTER GENERAL, CUANDO ES APLICADO COMO PARTE DE LA FUNDAMENTACIÓN Y MOTIVACIÓN DEL ACTO CONCRETO IMPUGNADO.
If the challenge to a general rule applied in the contested act succeeds, the rule is declared illegal but not annulled; that illegality must still carry through to the nullity of the specific act.
Subject-matter jurisdiction motion. When the plaintiff sues under article 16, section II of the Federal Law of Administrative Litigation Procedure and the authority claims the Foreign Trade Specialized Chambers have jurisdiction, the authority must produce the contested act.
Official heading (Spanish): INCIDENTE DE INCOMPETENCIA POR MATERIA. CUANDO EL ACTOR PROMUEVA UN JUICIO EN TÉRMINOS DE LA FRACCIÓN II DEL ARTÍCULO 16 DE LA LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO Y LA AUTORIDAD INCIDENTISTA AFIRME QUE SE ACTUALIZA LA COMPETENCIA MATERIAL DE LAS SALAS ESPECIALIZADAS EN MATERIA DE COMERCIO EXTERIOR, CORRESPONDE A ESTA ÚLTIMA EXHIBIR LA RESOLUCIÓN O ACTO CONTROVERTIDO.
If the plaintiff says it does not know the contested act and the authority argues the Foreign Trade Specialized Chambers have jurisdiction, the authority must produce the resolution or act.
Admissibility of the annulment action by the authority (juicio de lesividad). Dismissal.
Official heading (Spanish): PROCEDENCIA DEL JUICIO DE LESIVIDAD. SOBRESEIMIENTO.
An authority's annulment action (juicio de lesividad) lies only in the cases the law lists; if the contested act fits none of them, the action is dismissed.
Grounds of inadmissibility and dismissal raised in closing arguments may be examined, provided the plaintiff's right to respond is respected.
Official heading (Spanish): CAUSALES DE IMPROCEDENCIA Y SOBRESEIMIENTO PLANTEADAS EN ALEGATOS. SON SUSCEPTIBLES DE ESTUDIO SIEMPRE QUE SE RESPETE EL DERECHO DE CONTRADICCIÓN DE LA PARTE ACTORA.
Inadmissibility and dismissal grounds raised in closing arguments must be examined, but the plaintiff must be able to respond; any new evidence attached must be served on it.
Inadmissibility of the administrative appeal due to connection. Requirements for it to apply.
Official heading (Spanish): IMPROCEDENCIA DEL RECURSO DE REVOCACIÓN POR CONEXIDAD. REQUISITOS PARA SU ACTUALIZACIÓN.-
Connection, and thus inadmissibility of the administrative appeal (recurso de revocación), exists only if deciding the acts separately could lead to contradictory rulings.
Dismissal of the action when the dispute becomes moot because a final higher-instance ruling changes the plaintiff's legal situation regarding its claim.
Official heading (Spanish): SOBRESEIMIENTO DEL JUICIO.- PROCEDE CUANDO QUEDA SIN MATERIA LA CONTROVERSIA POR VIRTUD DE LA RESOLUCIÓN FIRME EMITIDA POR UNA INSTANCIA SUPERIOR QUE CAMBIA LA SITUACIÓN JURÍDICA DEL ACTOR RESPECTO DE LA PRETENSIÓN QUE DEDUJO EN JUICIO.-
The action is dismissed if a final higher-instance ruling changes the plaintiff's legal situation and leaves its claim without purpose.
Competence of administrative authorities. The TFJA must analyze it under the provisions cited in the act of nuisance, regardless of those cited in the answer to the complaint.
Official heading (Spanish): COMPETENCIA DE LAS AUTORIDADES ADMINISTRATI- VAS. EL TRIBUNAL FEDERAL DE JUSTICIA ADMINISTRA- TIVA DEBE ANALIZARLA A LA LUZ DE LOS PRECEPTOS CITADOS EN EL ACTO DE MOLESTIA, SIN PERJUICIO DE LOS CITADOS EN LA CONTESTACIÓN A LA DEMANDA.-
The TFJA reviews an authority's competence using the provisions cited in the contested act, not those the defendant adds or changes in its answer.
Dismissal must be ordered when a change in legal situation leaves the action without purpose.
Official heading (Spanish): SOBRESEIMIENTO. DEBE DECRETARSE CUANDO SOBREVENGA UN CAMBIO DE SITUACIÓN JURÍDICA QUE DEJE SIN MATERIA EL JUICIO.-
If, during the action, the authority serves a different resolution that fully satisfies the plaintiff's claim, the case becomes moot and is dismissed.
Time to comply with a judgment. It starts when the judgment becomes final and res judicata, not from notice of the order declaring so.
Official heading (Spanish): PLAZO PARA EL CUMPLIMIENTO DE LA SENTENCIA. INICIA A PARTIR QUE LA MISMA QUEDE FIRME Y HAYA CAUSADO EJECUTORIA, NO A PARTIR DE LA NOTIFICACIÓN DEL ACUERDO DONDE SE HAYA DECLARADO ELLO.
The time to comply with a judgment runs from when it becomes final and res judicata, not from notice of the order declaring that. Use this date when counting compliance for a complaint.
Ineffective grounds. Grounds not raised in the motion for reconsideration (recurso de reclamación) are ineffective when they challenge the competence of the authority that answered the complaint.
Official heading (Spanish): CONCEPTOS DE IMPUGNACIÓN INOPERANTES. LOS CONSTITUYEN AQUELLOS QUE NO SE FORMULEN DENTRO DEL RECURSO DE RECLAMACIÓN CUANDO ESTÉN ENCAMINADOS A CONTROVERTIR LA COMPETENCIA DE LA AUTORIDAD QUE PRODUJO LA CONTESTACIÓN A LA DEMANDA.
Arguments challenging the competence of the authority that answered the complaint cannot be raised in an amended complaint, closing arguments or another filing. They are ineffective, because the proper vehicle is the recurso de reclamación.
Jurisdictional dispute over territory. Where evidence of equal scope and weight places the tax address in different locations, a situation of doubt arises.
Official heading (Spanish): INCIDENTE DE INCOMPETENCIA POR RAZÓN DE TERRITORIO. AL ENCONTRARNOS EN PRESENCIA DE PRUEBAS CON MISMO ALCANCE Y VALOR PROBATORIO, QUE ACREDITAN EL DOMICILIO FISCAL EN SENTIDOS DIVERSOS, SE ACTUALIZA EL SUPUESTO DE DUDA.
When evidence of equal scope and weight places the plaintiff's tax address in different locations, doubt arises about where it was when the complaint was filed. That doubt determines which Regional Chamber has territorial competence.
Statement of reasons under Article 63 of the Federal Tax Code. Distinction between the first and second paragraphs.
Official heading (Spanish): MOTIVACIÓN DE LAS RESOLUCIONES EN TÉRMINOS DEL ARTÍCULO 63 DEL CÓDIGO FISCAL DE LA FEDERACIÓN. DISTINCIÓN ENTRE EL PRIMER Y SEGUNDO PÁRRAFO.
Article 63 of the Federal Tax Code treats its first and second paragraphs differently because the information in the authority's files comes from the taxpayer's own filings. That is why the first scenario carries no fifteen-day notice period.
Burden of proof. Allocation in federal administrative litigation.
Official heading (Spanish): CARGAS PROBATORIAS.DISTRIBUCIÓN EN EL JUICIO CONTENCIOSO ADMINISTRATIVO FEDERAL.
When a positive fact is set against a negative one, the party asserting the positive fact must prove it. A substantive negative is hard to establish, so the burden falls on whoever makes the affirmative claim.
Notarial record of facts. Its probative scope.
Official heading (Spanish): FE DE HECHOS PRACTICADA POR NOTARIO PÚBLICO. SU ALCANCE PROBATORIO.
A notarial record of facts loses probative force when the notary exceeds the profession's remit and offers opinions or statements outside it. When commissioning one, limit it to facts the notary directly perceives.
Ground for inadmissibility and dismissal. It is unfounded where the plaintiff contests an implied confirmatory decision.
Official heading (Spanish): CAUSAL DE IMPROCEDENCIA Y SOBRESEIMIENTO. RESULTA INFUNDADA SI SE CONFIGURA LA RESOLUCIÓN CONFIRMATIVA FICTA CONTROVERTIDA POR LA ACTORA.
An inadmissibility ground raised by the authority against a challenge to an implied confirmatory decision is unfounded. The authority cannot rely on procedural circumstances that prevent a ruling on the merits.
Implied confirmatory decision in tax matters. Once it arises, the express decision must be annulled outright, as two decisions on the same petition cannot coexist.
Official heading (Spanish): CONFIRMATIVA FICTA EN MATERIA FISCAL. AL CONFIGURARSE DEBE DECLARARSE LA NULIDAD LISA Y LLANA DE LA RESOLUCIÓN EXPRESA EN VIRTUD DE QUE NO PUEDEN COEXISTIR DOS RESOLUCIONES CON RELACIÓN A LA MISMA INSTANCIA.
Once an implied confirmatory decision arises, a later express decision is annulled outright, because two decisions on the same petition cannot coexist.
Accounting expert evidence in the nullity action. When it covers documents submitted since the administrative stage, it does not violate the open-dispute principle.
Official heading (Spanish): PRUEBA PERICIAL CONTABLE EN EL JUICIO DE NULIDAD. CUANDO VERSA SOBRE DOCUMENTALES QUE FUERON EXHIBIDAS DESDE LA INSTANCIA ADMINISTRATIVA NO TRANSGREDE EL PRINCIPIO DE LITIS ABIERTA.
Accounting expert evidence offers technical analysis of the accounts. When it covers documents submitted since the administrative stage, it is admissible and does not breach the open-dispute principle.
Exclusive-merits action. What is recorded in the minutes of the dispute-framing hearing is only a proposal that does not bind the court.
Official heading (Spanish): JUICIO DE RESOLUCIÓN EXCLUSIVA DE FONDO. LO CIRCUNSTANCIADO EN EL ACTA DE LA AUDIENCIA DE FIJACIÓN DE LITIS ES UNA PROPUESTA QUE NO CONSTRIÑE AL ÓRGANO JURISDICCIONAL.
What is recorded in the minutes of the dispute-framing hearing is only a proposal. The court is not bound and examines the substantive grounds of challenge against the contested act.
Nullity complaint without the claimant's handwritten signature. Dismissal is proper when an interlocutory judgment on a falsity-of-documents incident proves the signature is not theirs.
Official heading (Spanish): DEMANDA DE NULIDAD SIN FIRMA AUTÓGRAFA DEL PROMOVENTE. CUANDO SE DEMUESTRA A TRAVÉS DE UNA SENTENCIA INTERLOCUTORIA QUE RESUELVE UN INCIDENTE DE FALSEDAD DE DOCUMENTOS, PROCEDE EL SOBRESEIMIENTO DEL JUICIO.
If an interlocutory judgment on a falsity-of-documents incident shows that the complaint signature is not the claimant's, the action is dismissed. Take care over who signs and how.
Notice by posting under the Regulations of the Inconformity Appeal. The Federal Tax Code applies supplementally when the appellant cannot be found at the address given for notices.
Official heading (Spanish): NOTIFICACIÓN POR ESTRADOS PREVISTA EN EL REGLAMENTO DEL RECURSO DE INCONFORMIDAD. DEBE APLICARSE SUPLETORIAMENTE EL CÓDIGO FISCAL DE LA FEDERACIÓN CUANDO EL INCONFORME NO SEA LOCALIZABLE EN EL DOMICILIO SEÑALADO PARA OÍR Y RECIBIR NOTIFICACIONES.
In the inconformity appeal, if the appellant cannot be found at the address given, the Federal Tax Code (Arts. 134, section III, and 139) applies supplementally to allow notice by posting. Keep the procedural address current.
Implied denial (negativa ficta). It suffices that the request was filed with the administrative authority that must respond, whether in person by the interested party or by another means.
Official heading (Spanish): NEGATIVA FICTA. PARA SU CONFIGURACIÓN ES SUFICIENTE QUE LA SOLICITUD SE PRESENTE ANTE LA AUTORIDAD ADMINISTRATIVA QUE DEBE DAR RESPUESTA, SIN IMPORTAR SI SE REALIZÓ PERSONALMENTE POR LA PERSONA INTERESADA O A TRAVÉS DE UN MEDIO DIVERSO.
Implied denial (negativa ficta) arises as long as the request was filed with the administrative authority that must respond, regardless of whether the interested party filed it personally or by other means.
Complaint (recurso de queja). Article 58, section II, subsection a) of the Federal Law of Administrative Litigation Procedure does not violate the right to equality.
Official heading (Spanish): RECURSO DE QUEJA. EL ARTÍCULO 58, FRACCIÓN II, INCISO A), DE LA LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO, NO VIOLA EL DERECHO A LA IGUALDAD.
Article 58, section II, subsection a), items 1 to 4 of the Federal Law of Administrative Litigation Procedure, governing the complaint at the TFJA judgment-compliance stage, does not violate the right to equality.
Complaint (recurso de queja). Article 58, section II, subsection a) of the Federal Law of Administrative Litigation Procedure does not violate the right to judicial protection.
Official heading (Spanish): RECURSO DE QUEJA. EL ARTÍCULO 58, FRACCIÓN II, INCISO A), DE LA LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO, NO VIOLA EL DERECHO DE TUTELA JUDICIAL.
Article 58, section II, subsection a), items 1 to 4 of the Federal Law of Administrative Litigation Procedure does not violate the right to effective judicial protection. The rules for complaints over non-compliance with TFJA judgments stand.
Reasoning of resolutions under article 63 of the Federal Tax Code. Distinction between the first and second paragraphs.
Official heading (Spanish): MOTIVACIÓN DE LAS RESOLUCIONES EN TÉRMINOS DEL ARTÍCULO 63 DEL CÓDIGO FISCAL DE LA FEDERACIÓN. DISTINCIÓN ENTRE EL PRIMER Y SEGUNDO PÁRRAFO.
If the authority bases a resolution on information from its databases, it need not show the taxpayer that it consulted them. The criterion distinguishes the first and second paragraphs of article 63 of the Federal Tax Code.
Ineffective grounds of challenge: arguments claiming a violation of a stay granted in an indirect amparo proceeding.
Official heading (Spanish): CONCEPTOS DE IMPUGNACIÓN INOPERANTES. SON AQUELLOS EN LOS QUE SE CONTROVIERTE UNA VIOLACIÓN A UNA SUSPENSIÓN OTORGADA EN UN JUICIO DE AMPARO INDIRECTO.
The TFJA does not review whether an act violated a stay granted in an indirect amparo; that claim belongs to the federal judiciary, so the argument is ineffective.
Diffuse constitutional control. It may be exercised in actions decided exclusively on the merits.
Official heading (Spanish): CONTROL DIFUSO DE CONSTITUCIONALIDAD. ES PROCEDENTE SU EJERCICIO EN LOS JUICIOS DE RESOLUCIÓN EXCLUSIVA DE FONDO.
Diffuse constitutional review is available in actions resolved solely on the merits, because the constitutionality of a provision is not a purely formal issue.
Subjective right to a refund. Recognized when the assessments challenged are annulled and the taxpayer shows it paid them.
Official heading (Spanish): DERECHO SUBJETIVO A LA DEVOLUCIÓN. CASO EN QUE ES PROCEDENTE SU RECONOCIMIENTO CUANDO SE DECLARA LA NULIDAD DE LOS CRÉDITOS IMPUGNADOS Y EL CONTRIBUYENTE ACREDITA HABER REALIZADO LOS PAGOS CORRESPONDIENTES A AQUELLOS.
If the Tribunal annuls the challenged assessments and the plaintiff proves it paid them and requests a refund, its subjective right to repayment is recognized. Keep proof of payment.
Jurisdictional dispute over subject matter. A challenge to the avenue of the administrative litigation action brought before the Chamber specialized in exclusive merits rulings and First Auxiliary Chamber is inadmissible.
Official heading (Spanish): INCIDENTE DE INCOMPETENCIA POR MATERIA. ES IMPROCEDENTE EL PLANTEADO RESPECTO DE LA VÍA DEL JUICIO CONTENCIOSO ADMINISTRATIVO, PRESENTADO ANTE LA SALA ESPECIALIZADA EN MATERIA DEL JUICIO DE RESOLUCIÓN EXCLUSIVA DE FONDO Y PRIMERA AUXILIAR DE ESTE TRIBUNAL.
The authority's subject-matter jurisdiction dispute is inadmissible where the plaintiff raised only form or procedural grounds. That circumstance does not change which Chamber hears the case.
Time to comply with a judgment. It starts when the judgment becomes final and res judicata, not from notice of the order declaring so.
Official heading (Spanish): PLAZO PARA EL CUMPLIMIENTO DE LA SENTENCIA. INICIA A PARTIR QUE LA MISMA QUEDE FIRME Y HAYA CAUSADO EJECUTORIA, NO A PARTIR DE LA NOTIFICACIÓN DEL ACUERDO DONDE SE HAYA DECLARADO ELLO.
The time to comply with a judgment runs from when it becomes final and res judicata, not from notice of the order declaring that. Use this date when counting compliance for a complaint.
Federal Law of Administrative Litigation Procedure. Chambers must diligently analyze contested acts to determine their subject-matter jurisdiction.
Official heading (Spanish): LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO. LAS SALAS ESTÁN OBLIGADAS A ANALIZAR CON DILIGENCIA LOS ACTOS IMPUGNADOS PARA DETERMINAR SU COMPETENCIA MATERIAL.
Chambers must fully and carefully examine the contested acts to decide who has subject-matter jurisdiction. A superficial reading of the complaint is not enough.
Freezing of bank deposits. The account holder need not be notified when the procedure begins.
Official heading (Spanish): INMOVILIZACIÓN DE DEPÓSITOS BANCARIOS. ES INNECESARIO NOTIFICAR EL INICIO DE ESTE PROCEDIMIENTO AL CONTRIBUYENTE TITULAR DE LA CUENTA BANCARIA RESPECTIVA.
The letter instructing a bank to freeze a taxpayer's accounts is not a deprivation act requiring notice to the holder when it begins. Keep this in mind when planning the defense.
Procedural defect. None arises when the record of disclosing facts or omissions to a corporate taxpayer notes that its attorney-in-fact attended but does not say whether its management bodies did.
Official heading (Spanish): VICIO DE PROCEDIMIENTO. NO SE CONFIGURA CUANDO EN EL ACTA DONDE SE HACE CONSTAR QUE SE DIERON A CONOCER HECHOS U OMISIONES A LA CONTRIBUYENTE PERSONA MORAL, SE PRECISA QUE EL APODERADO LEGAL ASISTIÓ A LA CITA, PERO SE OMITE ASENTAR SI LOS ÓRGANOS DE DIRECCIÓN LO HICIERON O NO.
There is no procedural defect where the record disclosing facts or omissions to a company states that its legal attorney-in-fact attended, even if it does not say whether the management bodies did.
Decision on an administrative appeal. Improving the grounds and reasoning of the appealed decision is unlawful, as it breaches consistency and the non reformatio in peius principles.
Official heading (Spanish): RESOLUCIÓN RECAÍDA A UN RECURSO DE REVOCACIÓN. AQUELLA QUE MEJORA LA FUNDAMENTACIÓN Y MOTIVACIÓN DE LA RESOLUCIÓN RECURRIDA RESULTA ILEGAL, AL CONTRAVENIR LOS PRINCIPIOS DE CONGRUENCIA DE LAS RESOLUCIONES Y NON REFORMATIO IN PEIUS.
An administrative appeal decision may not improve the grounds and reasoning of the appealed act. Doing so breaches consistency and non reformatio in peius. The act is reviewed on its own original grounds.
Tax notices to take effect abroad. Validity of the means chosen by the authority.
Official heading (Spanish): NOTIFICACIONES EN MATERIA FISCAL QUE DEBEN SURTIR EFECTOS EN EL EXTRANJERO. PROCEDENCIA DEL MEDIO ELEGIDO POR LA AUTORIDAD.
To serve notice abroad, the authority need not prove the situations in sections I, II or IV of Article 134 of the Federal Tax Code. The text speaks of “means,” not “situations,” so using one of the listed means suffices.
Territorial jurisdiction challenge. It must be dismissed as unfounded if the main action concerns the location of the plaintiff's tax domicile.
Official heading (Spanish): INCIDENTE DE INCOMPETENCIA POR RAZÓN DE TERRITORIO.DEBE RESOLVERSE INFUNDADO SI LA MATERIA DEL JUICIO PRINCIPAL VERSA SOBRE LA UBICACIÓN DEL DOMICILIO FISCAL DE LA ACTORA.
If the main action concerns where the plaintiff's tax domicile is, a territorial jurisdiction challenge is unfounded, since that fact will only be known when the case is decided.
Territorial jurisdiction challenge. The contested letter ruling that a change-of-tax-domicile notice had no legal effect is not suitable proof of the plaintiff's tax domicile.
Official heading (Spanish): INCIDENTE DE INCOMPETENCIA POR RAZÓN DE TERRITORIO. LA RESOLUCIÓN IMPUGNADA EN JUICIO, CONSISTENTE EN EL OFICIO POR EL QUE SE RESUELVE QUE NO SURTIÓ EFECTOS LEGALES EL AVISO DE CAMBIO DE DOMICILIO FISCAL, NO CONSTITUYE PRUEBA IDÓNEA PARA ACREDITAR EL DOMICILIO FISCAL DEL ACTOR.
In a territorial jurisdiction challenge, the authority cannot prove the plaintiff's tax domicile with the contested letter declaring a change-of-domicile notice ineffective. That letter is not suitable proof.
Inadmissible motion for reconsideration (recurso de reclamación). It is the one filed against a ruling in another such motion that granted, denied, modified or revoked an injunctive measure.
Official heading (Spanish): RECURSO DE RECLAMACIÓN IMPROCEDENTE. LO ES EL PROMOVIDO EN CONTRA DE UNA RESOLUCIÓN DICTADA EN UN DIVERSO RECURSO DE RECLAMACIÓN EN LA CUAL SE HAYA CONCEDIDO, NEGADO, MODIFICADO O REVOCADO ALGUNA MEDIDA CAUTELAR.
A motion for reconsideration is inadmissible against a ruling in another such motion that granted, denied, modified or revoked an injunctive measure. The law provides no further remedy, so that decision is final.
Conflict of rulings. It is admissible when the conflicting rulings come from a majority of a Regional Chamber in an ordinary action and from an instructing Justice of that Chamber in the summary track.
Official heading (Spanish): CONTRADICCIÓN DE SENTENCIAS. ES PROCEDENTE CUANDO LAS SENTENCIAS CONTRADICTORIAS SON EMITIDAS POR LA MAYORÍA DE LOS INTEGRANTES DE UNA SALA REGIONAL, EN JUICIO ORDINARIO Y POR UN MAGISTRADO INSTRUCTOR DE LA MISMA SALA, EN VÍA SUMARIA.
A conflict of rulings may be raised when a Regional Chamber majority decides one way in an ordinary action and its instructing Justice decides the other way in a summary action.
Dismissal. When the plaintiff's death leaves the contentious-administrative action without purpose, dismissal is proper.
Official heading (Spanish): SOBRESEIMIENTO. CUANDO LA MUERTE DEL DEMANDANTE DEJA SIN MATERIA EL JUICIO CONTENCIOSO ADMINISTRATIVO FEDERAL, PROCEDE DECRETARLO.-
If the plaintiff dies during the nullity action, the case is dismissed when the claim cannot be transferred or the action loses its purpose. If the right passes to heirs, they must be accredited.
Newspaper reports cannot be treated as notorious facts.
Official heading (Spanish): NOTAS PERIODÍSTICAS, NO PUEDEN CONSTITUIR HECHOS NOTORIOS.
A newspaper report is not a notorious fact, as its sources are not necessarily reliable. Anyone relying on it must prove the underlying fact by other means.
Dismissal of the action is proper if the challenged general rule was consented to by the plaintiff for not challenging it together with its first act of application.
Official heading (Spanish): SOBRESEIMIENTO DEL JUICIO. PROCEDE DECRETARLO SI LA REGLA DE CARÁCTER GENERAL IMPUGNADA, FUE CONSENTIDA POR LA ACTORA AL NO IMPUGNARLA EN UNIÓN DEL PRIMER ACTO DE APLICACIÓN.
A plaintiff that applied a general rule in an earlier act and did not challenge it within the deadline in article 13 of the LFPCA is deemed to have consented to it, and the action is dismissed on that point.
General administrative act. Effects of its illegality when challenged as part of the legal basis and reasoning of the act applying it.
Official heading (Spanish): ACTO ADMINISTRATIVO DE CARÁCTER GENERAL. EFECTOS DE SU ILEGALIDAD CUANDO SE IMPUGNA COMO PARTE DE LA FUNDAMENTACIÓN Y MOTIVACIÓN DEL ACTO DE APLICACIÓN.
A general administrative rule may be challenged directly or as part of the legal basis of the act applying it; in the second case, the effects of its illegality depend on how the challenge is framed.
Probative value and scope of evidence. The difference between them and why it matters for the effectiveness of proof.
Official heading (Spanish): VALOR Y ALCANCE PROBATORIO DE LOS MEDIOS DE CONVICCIÓN. SU DIFERENCIA Y RELEVANCIA PARA LA EFICACIA DE LA PRUEBA.
The weight of a piece of evidence and its scope are different things. Evidence may carry full probative value and still fail to prove the fact it was offered for. Before submitting it, confirm that its content actually establishes what you assert.
Jurisdiction challenge. The unity of the case cannot be split as to the territorial jurisdiction of a Chamber when several decisions issued by different authorities are challenged.
Official heading (Spanish): INCIDENTE DE INCOMPETENCIA. NO SE PUEDE DIVIDIR LA CONTINENCIA DE LA CAUSA RESPECTO DE LA COMPETENCIA TERRITORIAL ATRIBUIDA A UNA SALA CUANDO SE CONTROVIERTEN DIVERSAS RESOLUCIONES EMITIDAS POR AUTORIDADES DIFERENTES.
When one action challenges several decisions issued by different authorities, the case is not split to set a Chamber's territorial jurisdiction, so as to avoid contradictory rulings. The exception is an enforcing authority.
Territorial jurisdiction challenge. Arguments seeking dismissal of the action are ineffective because they are foreign to the incident.
Official heading (Spanish): INCIDENTE DE INCOMPETENCIA POR RAZÓN DE TERRITORIO. RESULTAN INOPERANTES LOS ARGUMENTOS ENCAMINADOS A QUE SE SOBRESEA EL JUICIO, POR TRATARSE DE UNA CUESTIÓN AJENA AL INCIDENTE DE MÉRITO.
In a territorial jurisdiction challenge, arguments asking to dismiss the action for lack of subject-matter jurisdiction (Art. 8, section II, LFPCA) are ineffective. That issue falls outside the incident and must be raised elsewhere.
Grounding of competence by degree. It is not required when the authority's powers are established directly.
Official heading (Spanish): FUNDAMENTACIÓN DE LA COMPETENCIA POR RAZÓN DE GRADO. NO RESULTA EXIGIBLE CUANDO LAS FACULTADES DE LA AUTORIDAD SE ENCUENTRAN ESTABLECIDAS DE MANERA DIRECTA.
When a rule grants the exercised power directly, the authority need not separately ground its competence by degree. Citing the article, section and subsection that confer it is enough. Check whether the power is direct before arguing this defect.
Territorial jurisdiction challenge. It must be dismissed as unfounded if the main action concerns the location of the plaintiff's tax domicile.
Official heading (Spanish): INCIDENTE DE INCOMPETENCIA POR RAZÓN DE TERRITORIO.DEBE RESOLVERSE INFUNDADO SI LA MATERIA DEL JUICIO PRINCIPAL VERSA SOBRE LA UBICACIÓN DEL DOMICILIO FISCAL DE LA ACTORA.
If the main action concerns where the plaintiff's tax domicile is located, a territorial jurisdiction challenge is unfounded. That fact can only be known with certainty once the merits are decided.
Subject-matter jurisdiction of the Specialized Regional Chamber for the exclusive-merits action. It arises when the dispute meets the requirements of Article 58-17 of the LFPCA.
Official heading (Spanish): COMPETENCIA MATERIAL DE LA SALA REGIONAL ESPECIALIZADA EN MATERIA DEL JUICIO DE RESOLUCIÓN EXCLUSIVA DE FONDO. SE ACTUALIZA SU COMPETENCIA CUANDO LA CONTROVERSIA PLANTEADA SATISFACE LOS REQUISITOS PREVISTOS EN EL ARTÍCULO 58-17 DE LA LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO.
The Specialized Chamber for exclusive-merits actions has jurisdiction only if Article 58-17 of the LFPCA is met. If the amount at issue when the contested decision was issued is below 200 times the UMA, it does not.
Subject-matter jurisdiction conflict. Conditions for the Specialized Chamber for the exclusive-merits action to hear the case.
Official heading (Spanish): CONFLICTO DE COMPETENCIA POR RAZÓN DE MATERIA. SUPUESTOS DE PROCEDENCIA PARA QUE SURTA LA COMPETENCIA DE LA SALA ESPECIALIZADA EN MATERIA DEL JUICIO DE RESOLUCIÓN EXCLUSIVA DE FONDO.
Where the conflict is whether the Specialized Chamber for exclusive-merits actions should hear the case, both conditions of the governing article must be met. If either is missing, that Chamber lacks jurisdiction.
Administrative action against a decision issued in compliance with a nullity judgment. The plaintiff may file a new action or use the complaint procedure.
Official heading (Spanish): JUICIO CONTENCIOSO ADMINISTRATIVO CONTRA UNA RESOLUCIÓN EMITIDA EN CUMPLIMIENTO DE UNA SENTENCIA DE NULIDAD. EL ACTOR TIENE LA OPCIÓN DE INTERPONER UN NUEVO JUICIO O BIEN LA INSTANCIA DE QUEJA.
Against a decision issued to comply with a nullity judgment, the complaint procedure is optional. The taxpayer may instead file a new action directly. Choose the route early and check the deadlines for each.
Authority's lack of competence to issue the contested decision or to order or conduct the underlying procedure. Ex officio review may occur only at the proper procedural moment.
Official heading (Spanish): INCOMPETENCIA DE LA AUTORIDAD PARA DICTAR LA RESOLUCIÓN IMPUGNADA O, PARA ORDENAR O TRAMITAR EL PROCEDIMIENTO DEL QUE DERIVE. SU ESTUDIO OFICIOSO SÓLO PUEDE EFECTUARSE EN EL MOMENTO PROCESAL OPORTUNO.
The TFJA may review an authority's lack of competence on its own motion, as a matter of public order, but only at the proper procedural moment. It cannot be raised at any stage.
Decision complying with an administrative appeal that orders the authority to rule on a point with full jurisdiction and discretion. It gives no right to challenge matters not questioned at the proper time.
Official heading (Spanish): RESOLUCIÓN EMITIDA EN CUMPLIMIENTO A LO RESUELTO EN UN RECURSO DE REVOCACIÓN EN EL QUE SE ORDENA A LA AUTORIDAD PRONUNCIARSE RESPECTO DE UN TEMA CON PLENITUD DE JURISDICCIÓN Y EN USO DE SUS FACULTADES DISCRECIONALES. NO OTORGA EL DERECHO A CONTROVERTIR ASPECTOS QUE NO FUERON CUESTIONADOS EN EL MOMENTO PROCESAL OPORTUNO.
If an administrative appeal orders the authority to decide an issue with full jurisdiction, the resulting decision does not reopen points that were not challenged in time. Raise every argument at the first opportunity.
Jurisdiction conflict. None exists, and it is inadmissible, where a Chamber declines jurisdiction because the contested decision complied with a final judgment from another Chamber.
Official heading (Spanish): CONFLICTO DE COMPETENCIA.NO EXISTE Y POR LO TANTO ES IMPROCEDENTE CUANDO UNA SALA DECLINA SU COMPETENCIA ADUCIENDO QUE NO LE CORRESPONDE EL CONOCIMIENTO DE UN JUICIO PORQUE LA RESOLUCIÓN IMPUGNADA FUE EMITIDA EN CUMPLIMIENTO A UNA SENTENCIA DEFINITIVA DICTADA POR OTRA SALA.
A Regional Chamber cannot raise a jurisdiction conflict on the ground that the contested decision complies with a judgment issued by another Chamber. Such a conflict is inadmissible.
Accounting expert evidence in the nullity action. When it covers documents submitted since the administrative stage, it does not violate the open-dispute principle.
Official heading (Spanish): PRUEBA PERICIAL CONTABLE EN EL JUICIO DE NULIDAD. CUANDO VERSA SOBRE DOCUMENTALES QUE FUERON EXHIBIDAS DESDE LA INSTANCIA ADMINISTRATIVA NO TRANSGREDE EL PRINCIPIO DE LITIS ABIERTA.
In a nullity action with an open dispute, accounting expert evidence is admitted only if it covers information and documents the authority had since the administrative stage. That does not breach the open-dispute principle.
Effects of declaring a general administrative act unlawful when it is applied as part of the grounds of the contested specific act.
Official heading (Spanish): EFECTOS DE LA DECLARACIÓN DE ILEGALIDAD DEL ACTO ADMINISTRATIVO DE CARÁCTER GENERAL, CUANDO ES APLICADO COMO PARTE DE LA FUNDAMENTACIÓN Y MOTIVACIÓN DEL ACTO CONCRETO IMPUGNADO.
If a general administrative act is found unlawful, the result is a declaration of illegality, not nullity. That illegality does carry over to the specific act that relied on it as a legal basis.
Reflected res judicata. It does not arise when a ruling annulled the inclusion of a CFDI issuer in the final Article 69-B list for a procedural defect without examining the merits, that is, the materiality of the transactions.
Official heading (Spanish): COSA JUZGADA REFLEJA. NO SE ACTUALIZA AL HABERSE DECLARADO LA NULIDAD DE UNA RESOLUCIÓN QUE INCLUYÓ A UN CONTRIBUYENTE EMISOR DE COMPROBANTES FISCALES DIGITALES POR INTERNET (CFDI) EN EL LISTADO DEFINITIVO A QUE REFIERE EL ARTÍCULO 69-B DEL CÓDIGO FISCAL DE LA FEDERACIÓN POR UN VICIO DE PROCEDIMIENTO SIN ANALIZAR EL FONDO, ESTO ES, LA MATERIALIDAD DE LAS OPERACIONES.
If inclusion in the final Article 69-B list was annulled on procedural grounds without addressing materiality, no reflected res judicata arises. The SAT may still audit the taxpayer who gave tax effects to the invoices (Art. 42, Federal Tax Code).
Complaint for excess. It lies when the grounds and legal bases are untimely because they are additional aspects not part of the original resolution.
Official heading (Spanish): QUEJA POR EXCESO. ES PROCEDENTE CUANDO LOS MOTIVOS Y FUNDAMENTOS SEAN EXTEMPORÁNEOS, AL TRATARSE DE ASPECTOS ADICIONALES QUE NO FUERON MATERIA DE LA RESOLUCIÓN PRIMIGENIA.-
A complaint for excess lies when, in complying with a judgment that gave no discretion, the authority adds new grounds and legal bases absent from the original resolution. It stops after-the-fact improvements to the act.
Competence and legal basis for issuing certified copies.
Official heading (Spanish): COMPETENCIA Y FUNDAMENTACIÓN PARA EMITIR COPIAS CERTIFICADAS.
The authority certifying copies need not state its competence on the copy itself. The court, however, must check that the certifying official had the power to do so. Review who certified the documents the other side offers.
Evidence in the nullity action. Certified copies offered by the defendant are treated as simple copies if issued by an incompetent authority.
Official heading (Spanish): PRUEBAS EN EL JUICIO CONTENCIOSO ADMINISTRATIVO. TIENEN EL CARÁCTER DE COPIAS SIMPLES LAS OFRECIDAS POR LA DEMANDADA EN COPIA CERTIFICADA SI FUERON EXPEDIDAS POR UNA AUTORIDAD INCOMPETENTE.
Certified copies offered by the defendant authority count only as simple copies if issued by an incompetent authority, even when the certification states place, time and circumstances. A basis to challenge their probative weight.
Administrative reconsideration. It lies against final individual administrative rulings adverse to the taxpayer, whether or not they contain a tax assessment (Article 36 of the Federal Tax Code).
Official heading (Spanish): RECONSIDERACIÓN ADMINISTRATIVA. PROCEDE CONTRA LAS RESOLUCIONES ADMINISTRATIVAS DEFINITIVAS DE CARÁCTER INDIVIDUAL DESFAVORABLES AL PARTICULAR, CON INDEPENDENCIA DE QUE CONTENGAN UN CRÉDITO FISCAL (ARTÍCULO 36 DEL CÓDIGO FISCAL DE LA FEDERACIÓN).
Administrative reconsideration under Article 36 of the Federal Tax Code lies against final, individual rulings adverse to the taxpayer, whether or not they include a tax assessment. It opens an additional route before the authority.
Federal administrative litigation. It lies against the acknowledgment by which the tax authority tells the taxpayer it fails the Article 27 Federal Tax Code requirements to file a cancellation notice in the RFC due to a merger.
Official heading (Spanish): JUICIO CONTENCIOSO ADMINISTRATIVO FEDERAL. PROCEDE CONTRA EL ACUSE DE RESPUESTA POR LA QUE LA AUTORIDAD FISCAL INFORMA AL CONTRIBUYENTE QUE NO CUMPLE LOS REQUISITOS DEL ARTÍCULO 27 DEL CÓDIGO FISCAL DE LA FEDERACIÓN, PARA PRESENTAR EL AVISO DE CANCELACIÓN EN EL REGISTRO FEDERAL DE CONTRIBUYENTES POR FUSIÓN DE SOCIEDADES.
A federal nullity action lies against the SAT acknowledgment saying the Article 27 Federal Tax Code requirements for filing an RFC cancellation notice after a merger are not met. Useful for blocked mergers.
Complaint in federal administrative litigation. The instructing magistrate must issue an order, at the latest the next day, on a brief filed before the deadline that seeks to respond to the requirement and state whether it was satisfied.
Official heading (Spanish): DEMANDA EN EL JUICIO CONTENCIOSO ADMINISTRATIVO FEDERAL. EL MAGISTRADO INSTRUCTOR DEBE ACORDAR A MÁS TARDAR AL DÍA SIGUIENTE EL ESCRITO PRESENTADO ANTES DEL VENCIMIENTO DEL PLAZO CORRESPONDIENTE, MEDIANTE EL CUAL SE PRETENDA DESAHOGAR EL REQUERIMIENTO RELATIVO Y SEÑALAR SI SE SATISFIZO LO SOLICITADO.
The instructing magistrate must rule, at the latest the next day, on a brief filed on time to respond to a requirement about the complaint, and state whether the request was satisfied.
Lapse of the proceeding in administrative litigation in Sonora. It does not occur because of procedural inactivity attributable to the court.
Official heading (Spanish): CADUCIDAD DE LA INSTANCIA EN EL JUICIO CONTENCIOSO ADMINISTRATIVO EN EL ESTADO DE SONORA. NO SE ACTUALIZA POR INACTIVIDAD PROCESAL ATRIBUIBLE AL ÓRGANO JURISDICCIONAL.
Lapse of the proceeding in Sonora administrative litigation does not occur because of procedural inactivity attributable to the court. A court's delay cannot be held against the plaintiff.
Exception to definitiveness in direct amparo. It applies against the final ruling of the Plenary of the Superior Chamber of the Sonora Administrative Justice Tribunal when the complaint was filed before January 26, 2024.
Official heading (Spanish): EXCEPCIÓN AL PRINCIPIO DE DEFINITIVIDAD EN AMPARO DIRECTO. SE ACTUALIZA CONTRA LA RESOLUCIÓN DEFINITIVA DICTADA POR EL PLENO DE LA SALA SUPERIOR DEL TRIBUNAL DE JUSTICIA ADMINISTRATIVA DEL ESTADO DE SONORA, CUANDO LA DEMANDA SE PRESENTÓ ANTES DEL 26 DE ENERO DE 2024.
The exception to definitiveness in direct amparo applies against the final ruling of the Plenary of the Sonora Administrative Justice Tribunal's Superior Chamber when the complaint was filed before January 26, 2024.
Statute of limitations on refund requests for tax credit balances. When counting years, the SAT's general vacation period must be excluded (legislation in force in 2022).
Official heading (Spanish): PRESCRIPCIÓN DE LA SOLICITUD DE DEVOLUCIÓN DE SALDO A FAVOR. EN EL CÓMPUTO POR AÑOS PARA QUE OPERE DEBE EXCLUIRSE EL PERIODO GENERAL DE VACACIONES DEL SERVICIO DE ADMINISTRACIÓN TRIBUTARIA (LEGISLACIÓN VIGENTE EN 2022).
When counting the years for the statute of limitations on a refund request, the SAT's general vacation period must be excluded (legislation in force in 2022).
Provisional stay in indirect amparo. It may be granted with restorative effects against procedural omissions in federal administrative litigation.
Official heading (Spanish): SUSPENSIÓN PROVISIONAL EN AMPARO INDIRECTO. PROCEDE CON EFECTOS RESTITUTORIOS CONTRA LAS OMISIONES PROCESALES EN EL JUICIO CONTENCIOSO ADMINISTRATIVO FEDERAL.
A provisional stay with restorative effects is available against procedural omissions in federal administrative litigation. Useful when court inaction harms the taxpayer.
Conflict of rulings. An authorized representative lacks standing to report it; however, if the report is already filed, any Justice of the Plenary may take it up and resolve it under article 77 of the Federal Law of Administrative Litigation Procedure.
Official heading (Spanish): CONTRADICCIÓN DE SENTENCIAS. EL AUTORIZADO NO ES PARTE LEGITIMADA PARA DENUNCIARLA; SIN EMBARGO, SI LA MISMA SE ENCUENTRA INTEGRADA, CUALQUIER MAGISTRADO DEL PLENO JURISDICCIONAL DEL TRIBUNAL PUEDE ASUMIRLA Y RESOLVERLA DE CONFORMIDAD CON EL ARTÍCULO 77 DE LA LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO.
An authorized representative cannot report a conflict of rulings, but any Justice of the Plenary Court may adopt an existing report as their own and resolve it under article 77 of the Federal Law of Administrative Litigation Procedure.
Annexes 30 and 31 of the 2022 Miscellaneous Tax Resolution, published in the Official Gazette on January 13, 2022, are general administrative rules that may be challenged before the TFJA.
Official heading (Spanish): ANEXOS 30 Y 31 DE LA RESOLUCIÓN MISCELÁNEA FISCAL PARA 2022, PUBLICADOS EN EL DIARIO OFICIAL DE LA FEDERACIÓN EL 13 DE ENERO DE 2022, CONSTITUYEN ACUERDOS DE CARÁCTER GENERAL IMPUGNABLES ANTE EL TRIBUNAL FEDERAL DE JUSTICIA ADMINISTRATIVA.
Annexes 30 and 31 of the 2022 Miscellaneous Tax Resolution are self-applying general rules and may be challenged before the TFJA, since they form an integral part of the Resolution.
Grounds of inadmissibility and dismissal raised in closing arguments may be examined, provided the plaintiff's right to respond is respected.
Official heading (Spanish): CAUSALES DE IMPROCEDENCIA Y SOBRESEIMIENTO PLANTEADAS EN ALEGATOS. SON SUSCEPTIBLES DE ESTUDIO SIEMPRE QUE SE RESPETE EL DERECHO DE CONTRADICCIÓN DE LA PARTE ACTORA.
Inadmissibility and dismissal grounds raised in closing arguments must be examined, but the plaintiff must be able to respond; any new evidence attached must be served on it.
Interested third party. When the legality of a profit-sharing distribution is challenged, the instructing Justice must verify that the person named by the plaintiff holds that status.
Official heading (Spanish): TERCERO INTERESADO. CUANDO SE CONTROVIERTA LA LEGALIDAD DEL REPARTO DE UTILIDADES, EL MAGISTRADO INSTRUCTOR DEBE CERCIORARSE QUE LA PERSONA SEÑALADA POR LA ACTORA OSTENTA TAL CARÁCTER.
In suits challenging a profit-sharing distribution, the instructing Justice must use fact-finding powers to confirm that the person named by the plaintiff is truly an interested third party.
Administrative appeals. In resolving them, the authority may not improve the grounds and reasoning of the contested resolution.
Official heading (Spanish): RECURSOS ADMINISTRATIVOS.AL RESOLVERLOS NO PUEDE MEJORARSE LA FUNDAMENTACIÓN DE LA RESOLUCIÓN RECURRIDA.
In deciding an administrative appeal, the authority may not repair or strengthen the legal basis of the contested resolution, as that would turn the taxpayer's defense against it.
Substantial procedural violation. It arises when the instructing magistrate fails to rule on admitting the expert evidence offered by a party.
Official heading (Spanish): VIOLACIÓN SUBSTANCIAL DEL PROCEDIMIENTO. SE ACTUALIZA CUANDO EL MAGISTRADO INSTRUCTOR, OMITE PRONUNCIARSE SOBRE LA ADMISIÓN DE LA PRUEBA PERICIAL OFRECIDA POR ALGUNA DE LAS PARTES.
There is a substantial procedural violation if the instructing magistrate does not rule on admitting the expert evidence a party offered. The proceeding is regularized so the magistrate rules, as due process under Article 17 of the Constitution requires.
Notification by jurisdictional bulletin. It is deemed made regardless of whether an electronic notice is sent to the parties.
Official heading (Spanish): NOTIFICACIÓN POR BOLETÍN JURISDICCIONAL. SE ENTIENDE REALIZADA CON INDEPENDENCIA DEL ENVÍO DE AVISO ELECTRÓNICO A LAS PARTES.
Notification through the Jurisdictional Bulletin is effective even if the electronic notice to the parties is not sent or fails. Check the Bulletin regularly rather than relying on the notice.
Fictitious confirmation. Once it arises, the express decision must be annulled outright, since two decisions on the same petition cannot coexist.
Official heading (Spanish): CONFIRMATIVA FICTA. AL CONFIGURARSE DEBE DECLARARSE LA NULIDAD LISA Y LLANA DE LA RESOLUCIÓN EXPRESA EN VIRTUD DE QUE NO PUEDEN COEXISTIR DOS RESOLUCIONES CON RELACIÓN A LA MISMA INSTANCIA.
Once a fictitious confirmation has arisen, a later express decision on the same petition is unlawful and must be annulled outright. Two decisions on one petition cannot coexist.
Accounting expert evidence. Aspects the court must reason when giving probative weight to expert opinions.
Official heading (Spanish): PRUEBA PERICIAL CONTABLE.ASPECTOS QUE DEBEN MOTIVARSE AL OTORGARSE EFICACIA PROBATORIA A LOS DICTÁMENES.
A court giving full weight to an expert opinion must explain why its answers are reasoned. The expert must show how the conclusion was reached. Require that reasoning from your own experts.
Evidence. If it is admitted but not taken, a substantial procedural violation occurs that must be remedied.
Official heading (Spanish): PRUEBAS. SI SE ADMITEN Y NO SE DESAHOGAN SE INCURRE EN VIOLACIÓN SUSTANCIAL AL PROCEDIMIENTO QUE DEBE SUBSANARSE.
If the Instructing Magistrate admits evidence, such as two nullity files offered by the defendant, and does not take it before closing the evidentiary stage, a substantial procedural violation occurs that must be remedied.
Reasoning for jurisdiction by degree. It is not required when the authority's powers are established directly.
Official heading (Spanish): FUNDAMENTACIÓN DE LA COMPETENCIA POR RAZÓN DE GRADO. NO RESULTA EXIGIBLE CUANDO LAS FACULTADES DE LA AUTORIDAD SE ENCUENTRAN ESTABLECIDAS DE MANERA DIRECTA.
When the authority cites the provision directly establishing the power it exercised, it need not also justify jurisdiction by degree. Citing the article is enough.
Federal Law of Administrative Litigation Procedure. Chambers must diligently analyze challenged acts to determine their subject-matter jurisdiction.
Official heading (Spanish): LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO. LAS SALAS ESTÁN OBLIGADAS A ANALIZAR CON DILIGENCIA LOS ACTOS IMPUGNADOS PARA DETERMINAR SU COMPETENCIA MATERIAL.
Chambers must study challenged acts diligently to settle their subject-matter jurisdiction and avoid jurisdictional conflicts.
Subject-matter incompetence incident. It cannot be decided when the challenged resolution is not available.
Official heading (Spanish): INCIDENTE DE INCOMPETENCIA POR RAZÓN DE MATERIA. EXISTE IMPOSIBILIDAD DE RESOLVERLO CUANDO NO SE TIENE A LA VISTA LA RESOLUCIÓN IMPUGNADA EN JUICIO.
What the defendant says in its answer is not enough to support a Chamber's incompetence. The challenged resolution is needed to know its nature and the authority that issued it.
Final audit minutes. Their probative scope when the plaintiff submits other equally valued evidence showing the recorded facts are contradicted.
Official heading (Spanish): ACTA FINAL DE VISITA. SU ALCANCE PROBATORIO CUANDO LA PARTE ACTORA EXHIBE OTRO MEDIO DE CONVICCIÓN CON IGUAL VALOR PROBATORIO QUE EVIDENCIE LA CONTRADICCIÓN DE LOS HECHOS CIRCUNSTANCIADOS.
If the final audit minutes give the judge more certainty about the facts than a public deed offered by the plaintiff, the minutes prevail. A notarial document does not automatically win.
Notarial affidavit of facts. It is not suitable proof of the taxpayer's presence at its tax domicile.
Official heading (Spanish): FE DE HECHOS NOTARIAL. NO ES UNA PRUEBA IDÓNEA PARA DEMOSTRAR LA LOCALIZACIÓN DEL CONTRIBUYENTE EN SU DOMICILIO FISCAL.
A notary's affidavit of facts is not suitable proof that the taxpayer is located at its tax domicile, since notaries are not authorities and do not verify tax domiciles.
Tax mailbox. The complaint procedure before the Taxpayer Ombudsman (PRODECON) is suitable evidence of failures in its operation.
Official heading (Spanish): BUZÓN TRIBUTARIO. EL PROCEDIMIENTO DE QUEJA TRAMITADO ANTE LA PROCURADURÍA DE LA DEFENSA DEL CONTRIBUYENTE, ES PRUEBA IDÓNEA PARA DEMOSTRAR FALLAS EN SU FUNCIONAMIENTO.
A complaint filed with the Taxpayer Ombudsman (PRODECON) is valid evidence of tax mailbox failures. If the authority acknowledges portal anomalies on the relevant date, that suffices to show access was impaired, even if the portal was not fully down.
Federal administrative nullity action. It is available against a determination that deems abandoned the correction procedure in Title Four of the Regulations to the Social Security Law on affiliation, company classification, collection and audits.
Official heading (Spanish): JUICIO CONTENCIOSO ADMINISTRATIVO FEDERAL. ES PROCEDENTE EN CONTRA DE LA DETERMINACIÓN MEDIANTE LA CUAL SE TIENE POR ABANDONADO EL PROCEDIMIENTO DE CORRECCIÓN QUE DISPONE EL TÍTULO CUARTO DEL REGLAMENTO DE LA LEY DEL SEGURO SOCIAL EN MATERIA DE AFILIACIÓN, CLASIFICACIÓN DE EMPRESAS, RECAUDACIÓN Y FISCALIZACIÓN.
A nullity action before the TFJA is available against an IMSS decision deeming abandoned the compliance correction procedure requested by the employer. That determination can be challenged before the court.
Imperfect norm. Article 180 of the Regulations to the Social Security Law on affiliation, company classification, collection and audits is one, as it provides no consequence for the employer's failure to submit information and documents on time.
Official heading (Spanish): NORMA IMPERFECTA. LO ES EL ARTÍCULO 180 DEL REGLAMENTO DE LA LEY DEL SEGURO SOCIAL EN MATERIA DE AFILIACIÓN, CLASIFICACIÓN DE EMPRESAS, RECAUDACIÓN Y FISCALIZACIÓN, AL NO PREVER LA CONSECUENCIA DEL INCUMPLIMIENTO POR PARTE DEL PATRÓN O SUJETO OBLIGADO EN LA PRESENTACIÓN DE LA INFORMACIÓN Y DOCUMENTACIÓN EN LOS PLAZOS INDICADOS.
Article 180 of the Social Security Law Regulations on affiliation, classification, collection and audits is an imperfect norm: it sets no consequence or penalty if the employer fails to submit information within the deadlines.
Correction procedure under Title Four of the Regulations to the Social Security Law. Its abandonment is valid when the employer fails to submit information or documents within the deadlines.
Official heading (Spanish): PROCEDIMIENTO DE CORRECCIÓN QUE DISPONE EL TÍTULO CUARTO DEL REGLAMENTO DE LA LEY DEL SEGURO SOCIAL EN MATERIA DE AFILIACIÓN, CLASIFICACIÓN DE EMPRESAS, RECAUDACIÓN Y FISCALIZACIÓN. SU ABANDONO ES VÁLIDO CUANDO EL PATRÓN O SUJETO OBLIGADO INCUMPLE CON LA PRESENTACIÓN DE LA INFORMACIÓN Y/O DOCUMENTACIÓN EN LOS PLAZOS INDICADOS.
Deeming the IMSS correction procedure abandoned is valid when the employer misses the deadlines to submit information or documents; this is read as a choice not to proceed. Track those deadlines to avoid losing the correction route.
Administrative appeal against decisions issued in compliance with an earlier appeal ruling, under Article 125, first paragraph, last part, of the Federal Tax Code: nothing bars offering new evidence.
Official heading (Spanish): RECURSO DE REVOCACIÓN INTERPUESTO EN CONTRA DE RESOLUCIONES EMITIDAS EN CUMPLIMIENTO A UNA RESOLUCIÓN DE UN RECURSO ANTERIOR, EN TÉRMINOS DEL ARTÍCULO 125, PRIMER PÁRRAFO, ÚLTIMA PARTE, DEL CÓDIGO FISCAL DE LA FEDERACIÓN, NO EXISTE IMPEDIMENTO LEGAL PARA OFRECER NUEVAS PRUEBAS.
An appeal against a decision issued in compliance with a prior appeal (Art. 125, Federal Tax Code) is a new, full appeal. Nothing prevents offering new evidence, which gives the taxpayer a second chance to build the record.
Cancellation of tax assessments for cost-ineffectiveness or insolvency. An administrative action is inadmissible against a ruling denying it under article 146-A of the Federal Tax Code.
Official heading (Spanish): CANCELACIÓN DE CRÉDITOS FISCALES POR INCOSTEABILIDAD O INSOLVENCIA. ES IMPROCEDENTE EL JUICIO CONTENCIOSO ADMINISTRATIVO, PROMOVIDO EN CONTRA DE LA RESOLUCIÓN QUE LA NIEGA CONFORME AL ARTÍCULO 146-A DEL CÓDIGO FISCAL DE LA FEDERACIÓN.
A ruling denying cancellation of tax assessments for cost-ineffectiveness or insolvency under article 146-A of the Federal Tax Code cannot be challenged in a contentious administrative action. Look for another route to address the assessment.
Complaint (queja). Preclusion of the authority's power to comply with the final judgment in the contentious administrative action.
Official heading (Spanish): QUEJA. PRECLUSIÓN DE LA FACULTAD DE LA AUTORIDAD PARA DAR CUMPLIMIENTO A LA SENTENCIA DEFINITIVA DICTADA EN EL JUICIO CONTENCIOSO ADMINISTRATIVO.
The complaint for preclusion protects legal certainty. The legislature set a firm deadline for the authority to redo the procedure or issue the compliance ruling; once it expires, the taxpayer may seek relief.
Ineffective grievances. Arguments that should have been raised in a motion for reconsideration (recurso de reclamación) are ineffective.
Official heading (Spanish): AGRAVIOS INOPERANTES.LO SON LOS ARGUMENTOS QUE DEBIERON SER MATERIA DEL RECURSO DE RECLAMACIÓN.
Arguments against admission of the answer to the complaint raised as closing arguments are ineffective. The plaintiff should have filed a motion for reconsideration (recurso de reclamación). Object to admission at that moment.
Tax assessment determined by the Treasury. Expert evidence is not suitable to prove a deduction was recorded unless the supporting documents are also shown to exist.
Official heading (Spanish): CRÉDITO FISCAL DETERMINADO S.H.C.P. PRUEBA PERICIAL. NO ES IDÓNEA PARA DEMOSTRAR EL REGISTRO DE LA DEDUCCIÓN REALIZADA, SI NO SE DEMUESTRA TAMBIÉN LA EXISTENCIA DE LA DOCUMENTACIÓN QUE LA AMPARE.
Even if expert evidence shows a deduction was booked in the accounts, that does not prove the transaction. The plaintiff must also produce the documents supporting the deduction.
Administrative act issued in compliance with a Tribunal judgment. It violates the non reformatio in peius principle if it harms the plaintiff more than the annulled resolution.
Official heading (Spanish): ACTO ADMINISTRATIVO EMITIDO EN CUMPLIMIENTO A UNA SENTENCIA DE ESTE TRIBUNAL. TRANSGREDE EL PRINCIPIO “NON REFORMATIO IN PEIUS” SI PERJUDICA MÁS AL DEMANDANTE QUE LA RESOLUCIÓN ANULADA
A resolution issued in compliance with a judgment cannot set a higher historical tax amount than the annulled resolution. If it does, it violates the non reformatio in peius principle.
Subject-matter conflict of jurisdiction. Conditions for the Exclusive-Merits Specialized Chamber to have jurisdiction.
Official heading (Spanish): CONFLICTO DE COMPETENCIA POR RAZÓN DE MATERIA. SUPUESTOS DE PROCEDENCIA PARA QUE SURTA LA COMPETENCIA DE LA SALA ESPECIALIZADA EN MATERIA DEL JUICIO DE RESOLUCIÓN EXCLUSIVA DE FONDO.
For the Exclusive-Merits Specialized Chamber to have jurisdiction, both conditions in Article 58-17 of the LFPCA must be met. Verify them before choosing that route.
Reasoning for jurisdiction by degree. It is not required when the authority's powers are established directly.
Official heading (Spanish): FUNDAMENTACIÓN DE LA COMPETENCIA POR RAZÓN DE GRADO. NO RESULTA EXIGIBLE CUANDO LAS FACULTADES DE LA AUTORIDAD SE ENCUENTRAN ESTABLECIDAS DE MANERA DIRECTA.
Grounds for jurisdiction by degree are not required when the authority cites the provision that directly grants the powers exercised. Citing that article is enough.
Fictitious confirmatory resolution in tax matters. Once it arises, the express resolution must be annulled outright because two resolutions on the same petition cannot coexist.
Official heading (Spanish): CONFIRMATIVA FICTA EN MATERIA FISCAL. AL CONFIGURARSE DEBE DECLARARSE LA NULIDAD LISA Y LLANA DE LA RESOLUCIÓN EXPRESA EN VIRTUD DE QUE NO PUEDEN COEXISTIR DOS RESOLUCIONES CON RELACIÓN A LA MISMA INSTANCIA.
Once a fictitious confirmatory resolution arises, a later express resolution is unlawful and must be annulled outright, because two resolutions on the same petition cannot coexist.
Notice by email. The 'email sending acknowledgment' and 'delivery confirmation' are suitable evidence that the recipient received the challenged ruling, under article 35, section II, of the Federal Administrative Procedure Law.
Official heading (Spanish): NOTIFICACIÓN POR CORREO ELECTRÓNICO. EL “ACUSE DE ENVÍO DE CORREO ELECTRÓNICO”, ASÍ COMO LA “CONFIRMACIÓN DE ENTREGA”, SON PRUEBAS IDÓNEAS PARA ACREDITAR QUE EL DESTINATARIO RECIBIÓ LA RESOLUCIÓN IMPUGNADA, CONFORME A LO ESTABLECIDO EN EL ARTÍCULO 35, FRACCIÓN II DE LA LEY FEDERAL DE PROCEDIMIENTO ADMINISTRATIVO.-
If the sender activated delivery confirmation, the sending acknowledgment and that confirmation prove receipt of a ruling notified by email, under article 35, section II, of the Federal Administrative Procedure Law.
Open litis in federal administrative litigation. How the principle operates when challenging a ruling on an administrative appeal that was treated as not filed or dismissed as improper.
Official heading (Spanish): LITIS ABIERTA EN EL JUICIO CONTENCIOSO ADMINISTRATIVO FEDERAL. FORMA EN QUE OPERA ESE PRINCIPIO CUANDO SE IMPUGNA LA RESOLUCIÓN DE UN RECURSO EN SEDE ADMINISTRATIVA QUE SE TUVO POR NO INTERPUESTO O SE DESECHÓ POR IMPROCEDENTE.
The precedent explains how open litis works in federal administrative litigation when the challenged act is a ruling that treated an administrative appeal as not filed or dismissed it as improper.
Direct amparo complaint. Filing it in the first business hour of the day after the 15-day period expires is timely, during the rules on TFJA filing-office hours issued due to the COVID-19 pandemic.
Official heading (Spanish): DEMANDA DE AMPARO DIRECTO. ES OPORTUNA SU PRESENTACIÓN EN LA PRIMERA HORA HÁBIL DEL DÍA SIGUIENTE AL DEL VENCIMIENTO DEL PLAZO DE QUINCE DÍAS, DURANTE LA VIGENCIA DE LA NORMATIVA QUE REGULÓ LOS HORARIOS DE LAS OFICIALÍAS DE PARTES DEL TRIBUNAL FEDERAL DE JUSTICIA ADMINISTRATIVA, CON MOTIVO DE LA PANDEMIA POR EL VIRUS SARS-CoV-2 (COVID-19).
While the TFJA's COVID-19 filing-office hours rules were in force, a direct amparo complaint filed in the first business hour of the day after the 15-day period expired was timely.
Lapse of the proceeding in administrative litigation in Sonora. It does not occur because of procedural inactivity attributable to the court.
Official heading (Spanish): CADUCIDAD DE LA INSTANCIA EN EL JUICIO CONTENCIOSO ADMINISTRATIVO EN EL ESTADO DE SONORA. NO SE ACTUALIZA POR INACTIVIDAD PROCESAL ATRIBUIBLE AL ÓRGANO JURISDICCIONAL.
Lapse of the proceeding in Sonora administrative litigation does not occur because of procedural inactivity attributable to the court. A court's delay cannot be held against the plaintiff.
Late-payment interest on refunds of undue payments made to comply with an administrative appeal ruling or administrative court judgment. It runs from the day after the 50-day period from the filing date of the request, or from its denial, until payment (Querétaro legislation).
Official heading (Spanish): INTERESES MORATORIOS POR DEVOLUCIÓN DE PAGO DE LO INDEBIDO EN CUMPLIMIENTO DE UNA RESOLUCIÓN DICTADA EN UN RECURSO ADMINISTRATIVO O DE UNA SENTENCIA DEL JUICIO CONTENCIOSO ADMINISTRATIVO. SU CÁLCULO DEBE REALIZARSE A PARTIR DEL DÍA SIGUIENTE AL DEL VENCIMIENTO DEL PLAZO DE CINCUENTA DÍAS SIGUIENTES A LA FECHA EN QUE SE PRESENTÓ LA SOLICITUD ANTE LA AUTORIDAD FISCAL, O BIEN, DEL MOMENTO EN QUE ÉSTA SE NEGÓ Y HASTA QUE SE REALICE SU PAGO (LEGISLACIÓN DEL ESTADO DE QUERÉTARO).
In Querétaro, late-payment interest on refunds of undue payments made to comply with an appeal ruling or judgment runs from the day after the 50-day period following the request, or from its denial, until payment.
Statute of limitations on tax assessments. Requirements for it to apply (retroactive application in favor of Article 146, fifth paragraph, of the Federal Tax Code in force since 2014).
Official heading (Spanish): PRESCRIPCIÓN DE CRÉDITOS FISCALES. REQUISITOS PARA QUE OPERE (APLICACIÓN RETROACTIVA EN BENEFICIO DEL ARTÍCULO 146, PÁRRAFO QUINTO, DEL CÓDIGO FISCAL DE LA FEDERACIÓN VIGENTE A PARTIR DE 2014).
The precedent sets the requirements for the statute of limitations on tax assessments and applies Article 146, fifth paragraph, of the Federal Tax Code in force since 2014 retroactively in the taxpayer's favor.
Late-payment interest on refunds of undue payments. It is payable when the refund is made to comply with an administrative appeal ruling or administrative court judgment (consistent interpretation of Article 59 of the Querétaro Tax Code).
Official heading (Spanish): INTERESES MORATORIOS POR DEVOLUCIÓN DE PAGO DE LO INDEBIDO. PROCEDE SU PAGO SI ÉSTA SE EFECTÚA EN CUMPLIMIENTO DE UNA RESOLUCIÓN DICTADA EN UN RECURSO ADMINISTRATIVO O DE UNA SENTENCIA DEL JUICIO CONTENCIOSO ADMINISTRATIVO (INTERPRETACIÓN CONFORME DEL ARTÍCULO 59 DEL CÓDIGO FISCAL DEL ESTADO DE QUERÉTARO).
Late-payment interest is due on a refund of an undue payment made to comply with an appeal ruling or administrative judgment, under a consistent interpretation of Article 59 of the Querétaro Tax Code.
Standing in the contentious administrative action. It is established if the notarial deed containing the power of attorney transcribes the sole administrator's powers to grant it, or the notary records that it was shown to him.
Official heading (Spanish): PERSONALIDAD EN EL JUICIO CONTENCIOSO ADMINISTRATIVO. ESTÁ ACREDITADA SI EN LA ESCRITURA PÚBLICA, EN LA CUAL CONSTA EL PODER, FUERON TRANSCRITAS LAS FACULTADES DEL ADMINISTRADOR ÚNICO PARA OTORGARLO O EL NOTARIO PÚBLICO CIR CUNSTANCIÓ QUE LE FUE EXHIBIDA.
Standing is established if the deed containing the power of attorney transcribes the sole administrator's authority to grant it, or the notary records having been shown that authority. Check that your deeds include the transcription.
Article 58, section II, subsection a), item 2, of the Federal Administrative Litigation Procedure Law makes a complaint for preclusion conditional on the issuance and notice of the final ruling ending the procedure initiated ex officio.
Official heading (Spanish): LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO. EL ARTÍCULO 58, FRACCIÓN II, INCISO A), NUMERAL 2, DE LA CITADA LEY, CONDICIONA LA PROCEDENCIA DE LA QUEJA POR PRECLUSIÓN A LA EMISIÓN Y NOTIFICACIÓN DE LA RESOLUCIÓN DEFINITIVA QUE CONCLUYA EL PROCEDIMIENTO INICIADO DE OFICIO.
A complaint for preclusion under article 58, section II, subsection a), item 2, of the Federal Administrative Litigation Procedure Law is available only after the final ruling ending a procedure initiated ex officio. For intra-procedural acts it is inadmissible; wait for the final ruling.
Ineffective grounds of challenge. They must be so classified if the act's illegality is argued on the basis that the authority violated rulings issued in an amparo proceeding.
Official heading (Spanish): CONCEPTOS DE IMPUGNACIÓN INOPERANTES.DEBEN CALIFICARSE DE ESA FORMA SI SE PLANTEA LA ILEGALIDAD DEL ACTO CONTROVERTIDO CON BASE EN QUE LA AUTORIDAD AL EMITIRLO VULNERÓ RESOLUCIONES DICTADAS EN UN JUICIO DE AMPARO.
A ground of challenge arguing that the act is unlawful because the authority violated rulings issued in an amparo is ineffective. That matter is within the exclusive competence of the federal judiciary and should be raised in the amparo itself.
Dismissal of the action. It is proper if the challenged general rule was accepted by the plaintiff by not challenging it together with its first act of application.
Official heading (Spanish): SOBRESEIMIENTO DEL JUICIO. PROCEDE DECRETARLO SI LA REGLA DE CARÁCTER GENERAL IMPUGNADA, FUE CONSENTIDA POR LA ACTORA AL NO IMPUGNARLA EN UNIÓN DEL PRIMER ACTO DE APLICACIÓN.
The action is dismissed if the plaintiff applied the challenged general rule in an earlier act and did not contest it within the deadline under article 13 of the law, which means it was accepted. Challenge a rule with its first act of application.
Subjective right to a refund. Recognized when the assessments challenged are annulled and the taxpayer shows it paid them.
Official heading (Spanish): DERECHO SUBJETIVO A LA DEVOLUCIÓN. CASO EN QUE ES PROCEDENTE SU RECONOCIMIENTO CUANDO SE DECLARA LA NULIDAD DE LOS CRÉDITOS IMPUGNADOS Y EL CONTRIBUYENTE ACREDITA HABER REALIZADO LOS PAGOS CORRESPONDIENTES A AQUELLOS.
If the Tribunal annuls the challenged assessments and the plaintiff proves it paid them and requests a refund, its subjective right to repayment is recognized. Keep proof of payment.
Minimum fine. Its reasoning consists of verifying the infraction and matching the provision that contains the fine.
Official heading (Spanish): MULTA MÍNIMA. SU MOTIVACIÓN LA CONSTITUYE LA VERIFICACIÓN DE LA INFRACCIÓN Y LA ADECUACIÓN DEL PRECEPTO QUE CONTIENE DICHA MULTA.
For a minimum fine it suffices to establish the infraction and cite the applicable provision; the authority need not weigh economic circumstances, gravity or recidivism. A lack-of-reasoning argument rarely succeeds against minimum fines.
Administrative appeal (recurso de revocación) under the Federal Tax Code. It must be admitted even if the resolution was issued to comply with a judgment, when the act is connected to another.
Official heading (Spanish): RECURSO DE REVOCACIÓN PREVISTO EN EL CÓDIGO FISCAL DE LA FEDERACIÓN. SE DEBE ADMITIR AUN CUANDO LA RESOLUCIÓN RECURRIDA SE HAYA DICTADO EN CUMPLIMIENTO DE UNA SENTENCIA, CUANDO EL ACTO ADMINISTRATIVO SEA ANTECEDENTE O CONSECUENCIA DE OTRO.-
The authority must admit an administrative appeal (recurso de revocación) against a resolution issued to comply with a judgment if the act is a precedent, related or consequence of another. It cannot declare it inadmissible.
Inoperative grounds for annulment. Those arguing the challenged resolution is unlawful for excess, defect or repetition in complying with a judgment.
Official heading (Spanish): CONCEPTOS DE IMPUGNACIÓN INOPERANTES. SON AQUELLOS EN LOS CUALES SE PLANTEA LA ILEGALIDAD DE LA RESOLUCIÓN CONTROVERTIDA POR EXCESO, DEFECTO O REPETICIÓN EN EL CUMPLIMIENTO DE LOS EFECTOS SEÑALADOS EN UNA SENTENCIA.
If the authority issues a new resolution curing the violation and the plaintiff files a new action instead of a complaint petition, only defects of that resolution may be argued. Excess, defect or repetition claims are inoperative.
Incompetence incident. Jurisdictional unity of the cause cannot be split when several resolutions issued by different authorities are challenged.
Official heading (Spanish): INCIDENTE DE INCOMPETENCIA.NO SE PUEDE DIVIDIR LA CONTINENCIA DE LA CAUSA RESPECTO DE LA COMPETENCIA TERRITORIAL ATRIBUIDA A UNA SALA CUANDO SE CONTROVIERTEN DIVERSAS RESOLUCIONES EMITIDAS POR AUTORIDADES DIFERENTES.
When several resolutions from different authorities are challenged, the case is not split for territorial jurisdiction. Splitting could produce contradictory rulings, unless an enforcing authority exists.
Notarial affidavit of facts. Its probative scope.
Official heading (Spanish): FE DE HECHOS PRACTICADA POR NOTARIO PÚBLICO. SU ALCANCE PROBATORIO.
The probative value of a notarial affidavit of facts is limited to what the notary observed and the notary's expertise as attesting officer. It cannot prove technical matters outside that competence.
Probative value and scope of evidence. Their difference and relevance to the effectiveness of proof.
Official heading (Spanish): VALOR Y ALCANCE PROBATORIO DE LOS MEDIOS DE CONVICCIÓN. SU DIFERENCIA Y RELEVANCIA PARA LA EFICACIA DE LA PRUEBA.
Probative value and probative scope are distinct. Fully valued evidence can be ineffective if it does not show the fact its offeror asserts. Prepare each item with its specific purpose in mind.
Federal Law of Administrative Litigation Procedure. Chambers must diligently analyze challenged acts to determine their subject-matter jurisdiction.
Official heading (Spanish): LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO. LAS SALAS ESTÁN OBLIGADAS A ANALIZAR CON DILIGENCIA LOS ACTOS IMPUGNADOS PARA DETERMINAR SU COMPETENCIA MATERIAL.
Chambers must fully and diligently analyze the challenged acts to decide who should hear the case, which helps prevent jurisdictional conflicts.
Territorial incompetence incident. The general rule in Article 34 of the TFJA Organic Law for determining Regional Chamber jurisdiction does not require applying the pro persona principle.
Official heading (Spanish): INCIDENTE DE INCOMPETENCIA POR RAZÓN DE TERRITORIO.LA REGLA GENERAL PARA DETERMINAR LA COMPETENCIA DE LAS SALAS REGIONALES DEL TRIBUNAL FEDERAL DE JUSTICIA ADMINISTRATIVA, CONTENIDA EN EL ARTÍCULO 34 DE SU LEY ORGÁNICA, NO REQUIERE DE LA APLICACIÓN DEL PRINCIPIO PRO PERSONA.
The address in the complaint is presumed to be the tax domicile under Article 34 of the TFJA Organic Law, unless the incident-raising authority proves otherwise. No pro persona interpretation is needed.
Tax authorities' impediment to continue audit powers due to force majeure.
Official heading (Spanish): IMPEDIMENTO DE LAS AUTORIDADES FISCALES PARA CONTINUAR CON EL EJERCICIO DE LAS FACULTADES DE COMPROBACIÓN POR CASO FORTUITO O FUERZA MAYOR.
A taxpayer being imprisoned during an audit is not force majeure or a fortuitous event that suspends the audit period.
Notice of the ruling under Article 69-B, fourth paragraph, of the Federal Tax Code. Personal service is valid when the taxpayer has not enabled its tax mailbox.
Official heading (Spanish): NOTIFICACIÓN DE LA RESOLUCIÓN PREVISTA EN EL ARTÍCULO 69-B, PÁRRAFO CUARTO, DEL CÓDIGO FISCAL DE LA FEDERACIÓN. ES VÁLIDA SI SE REALIZA DE MANERA PERSONAL A LA PERSONA CONTRIBUYENTE QUE NO TENGA HABILITADO SU BUZÓN TRIBUTARIO.
The final ruling in a Federal Tax Code Article 69-B procedure may be validly served in person on a taxpayer whose tax mailbox is not enabled. Keep the mailbox enabled and monitored.
Preclusion under Article 52 of the Federal Administrative Litigation Law. It applies in a supplementary manner to the Mexico City Administrative Justice Law.
Official heading (Spanish): PRECLUSIÓN PREVISTA EN EL ARTÍCULO 52 DE LA LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO. ES APLICABLE SUPLETORIAMENTE A LA LEY DE JUSTICIA ADMINISTRATIVA DE LA CIUDAD DE MÉXICO.
The preclusion rule in Article 52 of the Federal Administrative Litigation Law applies supplementarily to the Mexico City Administrative Justice Law, including judgments ordering a retrial or a new ruling.
Final suspension in indirect amparo. When granted against the precautionary seizure of bank accounts, it must be conditioned on posting a guarantee under Article 135 of the Amparo Law.
Official heading (Spanish): SUSPENSIÓN DEFINITIVA EN AMPARO INDIRECTO. CUANDO SE OTORGA CONTRA EL ASEGURAMIENTO PRECAUTORIO DE CUENTAS BANCARIAS, DEBE CONDICIONARSE A LA CONSTITUCIÓN DE UNA GARANTÍA EN TÉRMINOS DEL ARTÍCULO 135 DE LA LEY DE AMPARO.
A final suspension against precautionary seizure of bank accounts must be conditioned on a guarantee covering the provisional estimate of the alleged tax debt (Amparo Law, Art. 135). Budget for that guarantee when seeking relief.
Federal administrative litigation. It is inadmissible under Article 3, section XII, of the TFJA Organic Law against the final ruling stating that a date, place and time cannot be set for the exams under Article 159, section IX, of the Customs Law for a customs broker patent, which is not issued under the Federal Administrative Procedure Law.
Official heading (Spanish): JUICIO CONTENCIOSO ADMINISTRATIVO FEDERAL. ES IMPROCEDENTE CONFORME A LO DISPUESTO EN LA FRACCIÓN XII DEL ARTÍCULO 3 DE LA LEY ORGÁNICA DEL TRIBUNAL FEDERAL DE JUSTICIA ADMINISTRATIVA, CONTRA LA RESOLUCIÓN DEFINITIVA QUE INFORMA AL SOLICITANTE QUE NO ES POSIBLE SEÑALAR LUGAR, DÍA Y HORA PARA SUSTENTAR LOS EXÁMENES A QUE HACE REFERENCIA EL ARTÍCULO 159, FRACCIÓN IX, DE LA LEY ADUANERA, PARA LA OBTENCIÓN DE UNA PATENTE DE AGENTE ADUANAL, QUE NO SE EMITE EN TÉRMINOS DE LA LEY FEDERAL DE PROCEDIMIENTO ADMINISTRATIVO.
A federal nullity action is inadmissible against a letter saying exam dates and venue cannot be set for the customs broker patent under Article 159, section IX, of the Customs Law (TFJA Organic Law, Art. 3, sec. XII). Choose the challenge route carefully.
Fine for failing to comply with a Mexico City administrative judgment. Before imposing it, the contumacious authority must be identified if compliance depends on several authorities.
Official heading (Spanish): MULTA POR INCUMPLIMIENTO A LA SENTENCIA DEL JUICIO CONTENCIOSO ADMINISTRATIVO DE LA CIUDAD DE MÉXICO. ANTES DE IMPONERLA DEBE IDENTIFICARSE A LA AUTORIDAD CONTUMAZ, SI SU ACATAMIENTO ESTÁ SUJETO A LA INTERVENCIÓN DE DIVERSAS AUTORIDADES.
Before fining for non-compliance with a Mexico City administrative judgment, the court must identify the contumacious authority when compliance depends on several authorities.
TFJA judgments. When they annul the challenged resolution, they must address the merits of the plaintiff's claims if sufficient elements exist.
Official heading (Spanish): SENTENCIAS DEL TRIBUNAL FEDERAL DE JUSTICIA ADMINISTRATIVA. CUANDO DECLARAN LA NULIDAD DE LA RESOLUCIÓN IMPUGNADA, DEBEN ANALIZAR EL FONDO DE LAS PRETENSIONES DE LA PERSONA ACTORA, SI SE CUENTA CON LOS ELEMENTOS SUFICIENTES PARA ELLO.
When the TFJA annuls the challenged resolution, it must rule on the merits of the plaintiff's claims if the record is sufficient, rather than stop at a formal nullity. Back the merits with evidence.
Federal administrative litigation inadmissibility. Article 8, section III, of the Federal Administrative Litigation Law requires that the original judgment be final.
Official heading (Spanish): IMPROCEDENCIA DEL JUICIO CONTENCIOSO ADMINISTRATIVO FEDERAL. EL ARTÍCULO 8o., FRACCIÓN III, DE LA LEY RELATIVA EXIGE QUE LA SENTENCIA PRIMIGENIA HAYA QUEDADO FIRME.
The inadmissibility ground in Article 8, section III, of the Federal Administrative Litigation Law requires the first nullity judgment to be final. Without finality, a second action cannot be dismissed on that basis.
Precedents of the TFJA Chambers. They must apply them in similar cases.
Official heading (Spanish): PRECEDENTES DE LAS SALAS DEL TRIBUNAL FEDERAL DE JUSTICIA ADMINISTRATIVA. DEBEN APLICARLOS EN CASOS SEMEJANTES.
TFJA Chambers must apply their own precedents in similar cases. Useful for demanding consistency where the tribunal has already decided the same point.
Resolution issued in compliance with a judgment in an ordinary federal administrative lawsuit. It is timely if the defendant authority sends the electronic notice of its notification through the tax mailbox within four months.
Official heading (Spanish): RESOLUCIÓN EMITIDA EN CUMPLIMIENTO A UNA SENTENCIA DICTADA EN EL JUICIO CONTENCIOSO ADMINISTRATIVO FEDERAL TRAMITADO EN LA VÍA ORDINARIA. ES OPORTUNA SI LA AUTORIDAD DEMANDADA ENVÍA EL AVISO ELECTRÓNICO DE SU NOTIFICACIÓN MEDIANTE EL BUZÓN TRIBUTARIO DENTRO DEL PLAZO DE CUATRO MESES.
A resolution issued to comply with a judgment in an ordinary-track federal administrative lawsuit is timely if the authority sends the electronic notice of its service through the tax mailbox within the four-month period.
Social Security Law. Under articles 79, 287 and 297, the IMSS has five years to issue capital-constitutive assessments, counted from when it learns of the triggering event.
Official heading (Spanish): LEY DEL SEGURO SOCIAL. CONFORME A LOS ARTÍCULOS 79, 287 Y 297 DE LA CITADA LEY, EL INSTITUTO MEXICANO DEL SEGURO SOCIAL CUENTA CON UN PLAZO DE CINCO AÑOS PARA FINCAR LOS CAPITALES CONSTITUTIVOS CONTADOS A PARTIR DE QUE TIENE CONOCIMIENTO DEL HECHO GENERADOR DE LA OBLIGACIÓN.
Under articles 79, 287 and 297 of the Social Security Law, the IMSS has five years to issue capital-constitutive assessments, counted from when it learns of the triggering event, which occurs when it subrogates the interested party's rights.
Four-month period in article 52 of the Federal Administrative Litigation Procedure Law. Case in which it does not apply.
Official heading (Spanish): PLAZO DE 4 MESES PREVISTO EN EL ARTÍCULO 52 DE LA LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO.CASO EN EL QUE NO RESULTA APLICABLE.
The four-month period in article 52 of the Federal Administrative Litigation Procedure Law does not apply when the judgment gave the taxpayer a right to a ruling conferring a benefit or recognizing a right, and compliance occurred outside that period.
Conflicting rulings. A report is admissible when the conflicting rulings were issued by a majority of a Regional Chamber in an ordinary action and by an instructing magistrate of the same Chamber in a summary action.
Official heading (Spanish): CONTRADICCIÓN DE SENTENCIAS. ES PROCEDENTE CUANDO LAS SENTENCIAS CONTRADICTORIAS SON EMITIDAS POR LA MAYORÍA DE LOS INTEGRANTES DE UNA SALA REGIONAL, EN JUICIO ORDINARIO Y POR UN MAGISTRADO INSTRUCTOR DE LA MISMA SALA, EN VÍA SUMARIA.
A report is admissible when rulings conflict between a Regional Chamber majority in an ordinary action and an instructing magistrate of that Chamber in a summary action. The instructing magistrate must state the reasons for the position taken.
Press reports cannot constitute notorious facts.
Official heading (Spanish): NOTAS PERIODÍSTICAS, NO PUEDEN CONSTITUIR HECHOS NOTORIOS.
Press reports cannot be notorious facts: a notorious fact is publicly and generally known, not merely published in an outlet. A party relying on one in litigation must prove the fact with other evidence.
Dismissal. It is proper when the plaintiff's death renders the federal contentious administrative action moot.
Official heading (Spanish): SOBRESEIMIENTO. CUANDO LA MUERTE DEL DEMANDANTE DEJA SIN MATERIA EL JUICIO CONTENCIOSO ADMINISTRATIVO FEDERAL, PROCEDE DECRETARLO.-
If the plaintiff dies during the action, dismissal applies when the claim cannot be transferred or the death leaves the case without object. In other cases, successors may continue the litigation.
Notification by jurisdictional bulletin. It is deemed made regardless of whether an electronic notice is sent to the parties.
Official heading (Spanish): NOTIFICACIÓN POR BOLETÍN JURISDICCIONAL. SE ENTIENDE REALIZADA CON INDEPENDENCIA DEL ENVÍO DE AVISO ELECTRÓNICO A LAS PARTES.
Notification through the Jurisdictional Bulletin is effective even if the electronic notice to the parties is not sent or fails. Check the Bulletin regularly rather than relying on the notice.
Jurisdictional dispute over territory. The record from INFONAVIT's TRM institutional system is not suitable proof of the plaintiff's tax address.
Official heading (Spanish): INCIDENTE DE INCOMPETENCIA POR RAZÓN DE TERRITORIO.LA CONSTANCIA OBTENIDA DEL SISTEMA INSTITUCIONAL TRM DEL INSTITUTO DEL FONDO NACIONAL DE LA VIVIENDA PARA LOS TRABAJADORES, NO ES PRUEBA IDÓNEA PARA ACREDITAR EL DOMICILIO FISCAL DE LA PARTE ACTORA.
A screenshot from INFONAVIT's institutional TRM system is not suitable proof of the plaintiff's tax address in a territorial jurisdiction dispute. Offer SAT records instead.
Burdens of proof. Allocation in the federal administrative litigation action.
Official heading (Spanish): CARGAS PROBATORIAS.DISTRIBUCIÓN EN EL JUICIO CONTENCIOSO ADMINISTRATIVO FEDERAL.
Whoever asserts a positive fact must present suitable evidence of it, since proving what happened is generally easier than proving what did not. In federal administrative litigation, each side must support its own assertions.
Administrative action against a resolution issued to comply with an annulment judgment. The plaintiff may file a new action or a complaint petition.
Official heading (Spanish): JUICIO CONTENCIOSO ADMINISTRATIVO CONTRA UNA RESOLUCIÓN EMITIDA EN CUMPLIMIENTO DE UNA SENTENCIA DE NULIDAD. EL ACTOR TIENE LA OPCIÓN DE INTERPONER UN NUEVO JUICIO O BIEN LA INSTANCIA DE QUEJA.
Against a resolution issued to comply with an annulment judgment, the complaint petition is optional. The plaintiff may file a new nullity action, and it is admissible.
Review of financial statements audit report. Grounds raised by the audited taxpayer attacking the authority's conduct during that review are inoperative.
Official heading (Spanish): REVISIÓN DE DICTAMEN DE ESTADOS FINANCIEROS. SON INOPERANTES LOS CONCEPTOS DE IMPUGNACIÓN FORMULADOS POR EL CONTRIBUYENTE DICTAMINADO, ENCAMINADOS A CONTROVERTIR LA LEGALIDAD DE LA ACTUACIÓN DE LA AUTORIDAD FISCALIZADORA DURANTE DICHA FACULTAD DE COMPROBACIÓN.
In an action against the final resolution, grounds attacking alleged illegalities during the financial statements audit report review are inoperative. Focus arguments on the challenged resolution itself.
Private documents prepared by a third party. Their probative value.
Official heading (Spanish): DOCUMENTOS PRIVADOS ELABORADOS POR UN TERCERO. SU VALOR PROBATORIO.
A private document from a non-party must be corroborated for authenticity and content by other evidence. Otherwise it lacks full probative force. Back it up with testimony, expert evidence or other records.
Accounting expert evidence. Aspects the court must reason when giving probative weight to expert opinions.
Official heading (Spanish): PRUEBA PERICIAL CONTABLE.ASPECTOS QUE DEBEN MOTIVARSE AL OTORGARSE EFICACIA PROBATORIA A LOS DICTÁMENES.
When giving full weight to one or more expert opinions, the court must explain why the answers are reasoned and justified. The expert's conclusion is not enough; the expert must show how it was reached.
Inoperative grounds for annulment. Those aimed at challenging the origin verification procedure and its resolution when their legality is res judicata.
Official heading (Spanish): CONCEPTOS DE IMPUGNACIÓN INOPERANTES. SON AQUELLOS DIRIGIDOS A CONTROVERTIR EL PROCEDIMIENTO DE VERIFICACIÓN DE ORIGEN Y LA RESOLUCIÓN QUE LO CULMINA, CUANDO LA LEGALIDAD DE ESTOS CONSTITUYE COSA JUZGADA.
Grounds attacking the origin verification procedure and its resolution are inoperative when their legality is res judicata. Those defects should have been raised in the earlier action.
Immobilization procedure arising from final tax assessments. It is not governed by Articles 151, 152 and 155 of the Federal Tax Code.
Official heading (Spanish): PROCEDIMIENTO DE INMOVILIZACIÓN DERIVADO DE CRÉDITOS FISCALES FIRMES. NO SE RIGE POR LO DISPUESTO EN LOS ARTÍCULOS 151, 152 Y 155 DEL CÓDIGO FISCAL DE LA FEDERACIÓN.
Freezing bank deposits for final, unsecured tax assessments stems from a summary, alternative collection procedure. It is not governed by Articles 151, 152 and 155 of the Federal Tax Code.
Subject-matter and territorial incompetence incident. Ordinary Regional Chambers may hear the case even if the subject falls to the Foreign Trade Specialized Chambers, when these lack territorial jurisdiction over the plaintiff's domicile.
Official heading (Spanish): INCIDENTE DE INCOMPETENCIA POR RAZÓN DE MATERIA Y TERRITORIO. LAS SALAS REGIONALES ORDINARIAS TIENEN COMPETENCIA PARA INSTRUIR EL JUICIO, NO OBSTANTE, QUE LA MATERIA SEA DE AQUELLAS DE LAS QUE TOCA CONOCER A LAS SALAS ESPECIALIZADAS EN MATERIA DE COMERCIO EXTERIOR, SI ESTAS NO TIENEN JURISDICCIÓN TERRITORIAL EN EL DOMICILIO DEL DEMANDANTE.
If the subject would fall to the Foreign Trade Specialized Chambers but none has territorial jurisdiction over the plaintiff's domicile, the ordinary Regional Chamber remains competent to hear the case.
Territorial incompetence incident. The challenged resolution, an official letter finding the change-of-tax-domicile notice ineffective, is not suitable proof of the plaintiff's tax domicile.
Official heading (Spanish): INCIDENTE DE INCOMPETENCIA POR RAZÓN DE TERRITORIO. LA RESOLUCIÓN IMPUGNADA EN JUICIO, CONSISTENTE EN EL OFICIO POR EL QUE SE RESUELVE QUE NO SURTIÓ EFECTOS LEGALES EL AVISO DE CAMBIO DE DOMICILIO FISCAL, NO CONSTITUYE PRUEBA IDÓNEA PARA ACREDITAR EL DOMICILIO FISCAL DEL ACTOR.
An official letter finding that a change-of-tax-domicile notice had no effect does not by itself prove the plaintiff's tax domicile. A defendant relying on it for territorial incompetence needs other evidence.
Inoperative grounds for annulment. Those aimed at challenging the origin verification procedure and its resolution when their legality is res judicata.
Official heading (Spanish): CONCEPTOS DE IMPUGNACIÓN INOPERANTES. SON AQUELLOS DIRIGIDOS A CONTROVERTIR EL PROCEDIMIENTO DE VERIFICACIÓN DE ORIGEN Y LA RESOLUCIÓN QUE LO CULMINA, CUANDO LA LEGALIDAD DE ESTOS CONSTITUYE COSA JUZGADA.
Grounds against the origin verification procedure and its resolution are inoperative if their legality can no longer be disputed because of res judicata. Concentrate the dispute in the first action.
Res judicata. It arises when the importer tries to challenge, in an administrative action, defects in the origin verification procedure and its resolution already litigated in a prior action.
Official heading (Spanish): COSA JUZGADA. SE ACTUALIZA EL SUPUESTO DE LA, CUANDO EL IMPORTADOR PRETENDE CONTROVERTIR EN EL JUICIO CONTENCIOSO ADMINISTRATIVO, LOS VICIOS DEL PROCEDIMIENTO DE VERIFICACIÓN DE ORIGEN Y LA RESOLUCIÓN DE ESTE, QUE YA FUERON MATERIA DE UN JUICIO PREVIO.
Res judicata applies if a prior final judgment reviewed the origin verification procedure and its resolution. The importer cannot reopen those defects in a new administrative action.
Lack of subject-matter authority. The acting head of IMSS's state decentralized administrative office in Hidalgo cannot issue the order exercising audit power over social security compliance.
Official heading (Spanish): INCOMPETENCIA MATERIAL. EL ENCARGADO DE DESPACHO DEL ÓRGANO DE OPERACIÓN ADMINISTRATIVA DESCONCENTRADA ESTATAL HIDALGO DEL INSTITUTO MEXICANO DEL SEGURO SOCIAL, ES INCOMPETENTE PARA DICTAR EL OFICIO POR EL QUE SE EJERCE LA FACULTAD DE COMPROBACIÓN DEL CUMPLIMIENTO DE LAS OBLIGACIONES EN MATERIA DE SEGURIDAD SOCIAL.
The acting head of IMSS's decentralized administrative office in Hidalgo is not competent to demand information from employers, jointly liable parties or related third parties in audit proceedings.
Inspection and supervision services. Payment to the National Banking and Securities Commission is a tax for purposes of admissibility of the nullity action.
Official heading (Spanish): VIII-CASE-3CE-54 SERVICIOS DE INSPECCIÓN Y VIGILANCIA. EL PAGO EFECTUADO A LA COMISIÓN NACIONAL BANCARIA Y DE VALORES, TIENE EL CARÁCTER DE CONTRIBUCIÓN PARA EFECTOS DE LA PROCEDENCIA DEL JUICIO CONTENCIOSO ADMINISTRATIVO.
The charge for inspection and supervision services of the National Banking and Securities Commission is a tax, so its assessment can be challenged in a nullity action.
Security for the tax interest. Its acceptance depends on legal requirements being met, regardless of the nature of the asset offered.
Official heading (Spanish): VIII-CASE-3CE-55 GARANTÍA DEL INTERÉS FISCAL. SU ACEPTACIÓN DEBE ATENDER AL CUMPLIMIENTO DE LOS REQUISITOS LEGALES, CON INDEPENDENCIA DE LA NATURALEZA DEL BIEN OFRECIDO.
Security for the tax interest is accepted only if legal requirements are met, whatever asset is offered. A third-party joint obligation lacking those requirements is rejected.
Notice of the final and preliminary rulings on presumed non-existent activities may be made personally when legal impediments prevent notice through the tax mailbox.
Official heading (Spanish): VIII-CASE-3CE-56 NOTIFICACIÓN A CONTRIBUYENTES DE LA RESOLUCIÓN DEFINITIVA Y DE LA PRELIMINAR DE PRESUNCIÓN DE ACTIVIDADES INEXISTENTES. PUEDE HACERSE DE FORMA PERSONAL CUANDO EXISTEN IMPEDIMENTOS LEGALES PARA HACER LA NOTIFICACIÓN POR MEDIO DE BUZÓN TRIBUTARIO.
When a legal impediment prevents notice through the tax mailbox of the preliminary and final article 69-B rulings, personal service under articles 134, 136 and 137 is lawful.
Notice of rulings on non-existent activities may be made at the tax domicile of a company in liquidation when the liquidator has not stated a tax mailbox or domicile.
Official heading (Spanish): VIII-CASE-3CE-57 NOTIFICACIÓN A CONTRIBUYENTES DE LAS RESOLUCIONES DE ACTIVIDADES INEXISTENTES. ES LEGAL QUE SE HAGA EN EL DOMICILIO FISCAL DE LA SOCIEDAD EN LIQUIDACIÓN, CUANDO EL LIQUIDADOR NO HA MANIFESTADO SU BUZÓN TRIBUTARIO O SU DOMICILIO FISCAL.
If the company is in liquidation and the liquidator has not registered a tax mailbox or domicile, notice of non-existent operations rulings at the company's tax domicile is lawful.
A company in liquidation may be served personally at its tax domicile, as it has not ceased to exist legally.
Official heading (Spanish): VIII-CASE-3CE-58 SOCIEDAD EN LIQUIDACIÓN. PUEDE SER NOTIFICADA EN FORMA PERSONAL EN SU DOMICILIO FISCAL, PUES NO HA DESAPARECIDO DE LA VIDA JURÍDICA.
A company in liquidation remains a legal entity and may be served personally at its tax domicile if the authority could not use the tax mailbox in the article 69-B procedure.
Request for accounting information and documents with specific requirements. A formal defect that, if not significant, is only a non-invalidating illegality.
Official heading (Spanish): VIII-CASE-3CE-60 REQUERIMIENTO DE INFORMACIÓN Y DOCUMENTACIÓN CONTABLE CON REQUISITOS ESPECÍFICOS. ES UN VICIO FORMAL DEL ACTO DE AUTORIDAD QUE, DE NO SER TRASCENDENTE, SÓLO CONSTITUYE UNA ILEGALIDAD NO INVALIDANTE.
An accounting information request with specific requirements and a formal defect is a non-invalidating illegality unless the taxpayer shows it left it defenseless and affected the outcome of the ruling.
Expansion of the administrative appeal (recurso de revocación) in federal tax matters. It is improper when the taxpayer claims not to know the challenged act.
Official heading (Spanish): AMPLIACIÓN DEL RECURSO DE REVOCACIÓN EN MATERIA FISCAL FEDERAL. ES IMPROCEDENTE CUANDO LA PERSONA CONTRIBUYENTE ADUCE DESCONOCER EL ACTO IMPUGNADO.
Expanding a recurso de revocación is improper when the taxpayer claims not to know the challenged act. The route designed for unknown acts must be followed instead.
Excessive delay in administrative litigation in Tabasco. To decide whether indirect amparo lies, the 45 calendar-day period of binding precedent 2a./J. 33/2019 (10a.) applies by analogy, not the 120 business days in Article 41, section VI of the local Administrative Justice Law.
Official heading (Spanish): DILACIÓN EXCESIVA EN EL JUICIO CONTENCIOSO ADMINISTRATIVO EN EL ESTADO DE TABASCO. PARA DETERMINAR LA PROCEDENCIA DEL AMPARO INDIRECTO EN SU CONTRA, DEBE ATENDERSE POR ANALOGÍA AL PLAZO DE 45 DÍAS NATURALES ESTABLECIDO EN LA TESIS DE JURISPRUDENCIA 2a./J. 33/2019 (10a.), Y NO AL DE 120 DÍAS HÁBILES PREVISTO EN EL ARTÍCULO 41, FRACCIÓN VI, DE LA LEY DE JUSTICIA ADMINISTRATIVA LOCAL.
To decide whether indirect amparo lies for excessive delay in Tabasco administrative litigation, the 45 calendar-day period from binding precedent (jurisprudencia) 2a./J. 33/2019 (10a.) applies by analogy, not the 120 business days of Article 41, section VI of the local law.
Federal administrative litigation. When enforcement-procedure acts are challenged because the tax assessment is unknown, the assessment itself cannot be declared null.
Official heading (Spanish): JUICIO CONTENCIOSO ADMINISTRATIVO FEDERAL. CUANDO SE IMPUGNAN ACTOS DEL PROCEDIMIENTO ADMINISTRATIVO DE EJECUCIÓN, POR DESCONOCERSE LA RESOLUCIÓN DETERMINANTE DEL CRÉDITO FISCAL, NO PUEDE DECLARASE LA NULIDAD DE ÉSTA.
When enforcement-procedure acts are challenged on the ground that the underlying tax assessment is unknown, the court cannot annul the assessment itself. It must be challenged once it becomes known.
Federal administrative litigation. It is improper against a negative opinion on tax compliance.
Official heading (Spanish): JUICIO CONTENCIOSO ADMINISTRATIVO FEDERAL. ES IMPROCEDENTE CONTRA LA OPINIÓN NEGATIVA DE CUMPLIMIENTO DE OBLIGACIONES FISCALES.
A federal nullity action before the TFJA is improper against a negative opinion on tax compliance. Another route, such as a clarification request before the SAT, must be pursued.
Substantial procedural violation. It occurs when the instructing magistrate fails to rule on the admission of the motion for reconsideration (recurso de reclamación).
Official heading (Spanish): VIOLACIÓN SUBSTANCIAL DEL PROCEDIMIENTO.SE ACTUALIZA CUANDO EL MAGISTRADO INSTRUCTOR OMITE PROVEER RESPECTO DE LA ADMISIÓN DEL RECURSO DE RECLAMACIÓN.
If the instructing magistrate fails to rule on a motion for reconsideration filed in the cases of article 59 of the Federal Administrative Litigation Procedure Law, that is a substantial procedural violation, since objecting is an essential party right.
Contentious administrative action. Dismissal is proper if, while it is pending, the general act or agreement granting a right or imposing a restriction is amended, replaced or repealed and its continued effect is not shown.
Official heading (Spanish): JUICIO CONTENCIOSO ADMINISTRATIVO. RESULTA PROCEDENTE SU SOBRESEIMIENTO SI DURANTE SU TRAMITACIÓN EL ACTO O ACUERDO DE CARÁCTER GENERAL QUE CONCEDE UN DERECHO O IMPONE UNA RESTRICCIÓN ES REFORMADO, SUSTITUIDO O DEROGADO Y NO SE DEMUESTRA SU ULTRACTIVIDAD.
If the general act or agreement granting a right or imposing a restriction is amended, replaced or repealed during the action and its continued effect is not shown, the case is dismissed. The party who wants to continue litigating should show that effect.
Shareholders of a commercial company. They may appear only in their own right or through legal representatives in actions in which they are parties in that capacity.
Official heading (Spanish): ACCIONISTAS DE UNA SOCIEDAD MERCANTIL. SOLO PUEDEN COMPARECER, POR SU PROPIO DERECHO O A TRAVÉS DE SUS REPRESENTANTES LEGALES, EN LOS JUICIOS EN QUE SON PARTE CON TAL CARÁCTER.
Shareholders may appear in a contentious administrative action in their own right or through a legal representative, but only to defend rights they hold as shareholders. They cannot act on the company's behalf.
Legal interest in the federal contentious administrative action. Shareholders of a commercial company lack it to challenge acts directed at the company.
Official heading (Spanish): INTERÉS JURÍDICO EN EL JUICIO CONTENCIOSO ADMINISTRATIVO FEDERAL. CARECEN DE ÉL LOS ACCIONISTAS DE UNA SOCIEDAD MERCANTIL PARA CONTROVERTIR ACTOS DIRIGIDOS A ÉSTA.
A shareholder challenging an act directed at the company lacks legal interest, because the company has a separate legal personality, and the action is dismissed. The company itself, through its representative, must file.
Legitimate interest in the federal contentious administrative action. Persons who prove ownership of diffuse rights have it.
Official heading (Spanish): INTERÉS LEGÍTIMO EN EL JUICIO CONTENCIOSO ADMINISTRATIVO FEDERAL. LO TIENEN LAS PERSONAS QUE ACREDITAN SER TITULARES DE DERECHOS DIFUSOS.-
To invoke legitimate interest based on diffuse rights, the plaintiff must prove it holds them: a norm protects the right, the act affects it, and the plaintiff belongs to the protected group. Merely asserting it is not enough.
Contentious administrative action. If formal defects are found in the ruling, the proper course is to recognize the validity of the ruling that revoked the challenged act so the irregularity is cured, rather than declare outright nullity.
Official heading (Spanish): JUICIO CONTENCIOSO ADMINISTRATIVO. SI EN SU RESOLUCIÓN SON DETECTADOS VICIOS DE CARÁCTER FORMAL, LO PROCEDENTE ES RECONOCER LA VALIDEZ DE LA RESOLUCIÓN QUE REVOCÓ EL ACTO RECURRIDO PARA EL EFECTO DE QUE SE SUBSANE LA IRREGULARIDAD, NO ASÍ DECRETAR SU NULIDAD LISA Y LLANA.
If a tax assessment has a formal defect and the appeal ruling revoked it so a new one cures the defect, the court should recognize that ruling's validity, not declare outright nullity. The authority may fix the defect with a new act.
Annulment action by the authority (juicio de lesividad). Its subject matter and the effects of a nullity judgment when an installment payment agreement is shown to be unlawful.
Official heading (Spanish): JUICIO DE LESIVIDAD. SU MATERIA Y LOS EFECTOS DE LA SENTENCIA DE NULIDAD, CUANDO SE ACREDITA LA ILEGALIDAD DE UN CONVENIO DE PAGO A PLAZOS DE CONTRIBUCIONES, EN SU MODALIDAD DE PARCIALIDADES.
If an authority-initiated annulment action (juicio de lesividad) proves an installment payment agreement unlawful, the nullity does not entitle the taxpayer to a refund of payments made under it. The judgment only declares the agreement unlawful.
Notice concluding a desk audit. It must be duly reasoned.
Official heading (Spanish): OFICIO DE CONCLUSIÓN DE LA REVISIÓN DE GABINETE. DEBE SATISFACER EL REQUISITO DE DEBIDA MOTIVACIÓN.
A notice concluding a desk audit on the ground that the taxpayer corrected its position through a return must be duly reasoned. The authority must explain why it considers the obligations corrected. If it does not, the notice can be challenged.
Administrative appeal. Dismissal under Article 127 of the Federal Tax Code is not proper if the contested act is the rejection of a guarantee of the tax interest.
Official heading (Spanish): RECURSO DE REVOCACIÓN. NO ES PROCEDENTE SU DESECHAMIENTO CONFORME AL ARTÍCULO 127 DEL CÓDIGO FISCAL DE LA FEDERACIÓN, SI EL ACTO RECURRIDO CONSISTE EN EL RECHAZO DE LA GARANTÍA DEL INTERÉS FISCAL.
The restriction in Article 127 of the Federal Tax Code does not apply when the contested act is the rejection of a guarantee of the tax interest. The appeal cannot be dismissed on that basis, giving a route to challenge the rejection.
Ground of inadmissibility and dismissal. It is unfounded where the fictitious confirmatory resolution challenged by the plaintiff has arisen.
Official heading (Spanish): CAUSAL DE IMPROCEDENCIA Y SOBRESEIMIENTO. RESULTA INFUNDADA SI SE CONFIGURA LA RESOLUCIÓN CONFIRMATIVA FICTA CONTROVERTIDA POR LA ACTORA.
When a fictitious confirmatory resolution is challenged, the authority cannot rely on inadmissibility or dismissal grounds that block review of the merits. Such a ground is unfounded if the resolution has arisen.
Handwritten signature on the challenged act. How to meet the burden of proof when the authority says it has one.
Official heading (Spanish): FIRMA AUTÓGRAFA DEL ACTO IMPUGNADO EN EL JUICIO CONTENCIOSO ADMINISTRATIVO. FORMA DE CUMPLIR CON LA CARGA PROBATORIA CUANDO LA AUTORIDAD AFIRMA QUE LA CONTIENE.
If a taxpayer denies receiving an act bearing a handwritten signature, the taxpayer must produce the original copy received to prove it. Always keep the original copy of every notification.
Probative value and scope of evidence. Their difference and relevance to the effectiveness of proof.
Official heading (Spanish): VALOR Y ALCANCE PROBATORIO DE LOS MEDIOS DE CONVICCIÓN. SU DIFERENCIA Y RELEVANCIA PARA LA EFICACIA DE LA PRUEBA.
Evidence may carry full probative value and still be ineffective if its scope cannot establish the fact its offeror asserts. When offering evidence, tie each item to the specific fact it must prove.
Administrative act issued in compliance with a Tribunal judgment. It violates the non reformatio in peius principle if it harms the plaintiff more than the annulled resolution.
Official heading (Spanish): ACTO ADMINISTRATIVO EMITIDO EN CUMPLIMIENTO A UNA SENTENCIA DE ESTE TRIBUNAL. TRANSGREDE EL PRINCIPIO “NON REFORMATIO IN PEIUS” SI PERJUDICA MÁS AL DEMANDANTE QUE LA RESOLUCIÓN ANULADA.
When complying with a Tribunal judgment, the authority cannot raise the historical amount of the tax set in the annulled resolution. Doing so violates the non reformatio in peius principle.
Territorial incompetence incident. The general rule in Article 34 of the TFJA Organic Law for determining Regional Chamber jurisdiction does not require applying the pro persona principle.
Official heading (Spanish): INCIDENTE DE INCOMPETENCIA POR RAZÓN DE TERRITORIO.LA REGLA GENERAL PARA DETERMINAR LA COMPETENCIA DE LAS SALAS REGIONALES DEL TRIBUNAL FEDERAL DE JUSTICIA ADMINISTRATIVA, CONTENIDA EN EL ARTÍCULO 34 DE SU LEY ORGÁNICA, NO REQUIERE DE LA APLICACIÓN DEL PRINCIPIO PRO PERSONA.
Article 34 of the TFJA Organic Law sets territorial jurisdiction by the plaintiff's tax domicile, and that rule already protects effective judicial protection. The pro persona principle need not be applied.
Nullity action is inadmissible against an order removing a custodian when the taxpayer is not the custodian of the seized assets.
Official heading (Spanish): JUICIO CONTENCIOSO ADMINISTRATIVO FEDERAL. ES IMPROCEDENTE EN CONTRA DEL ACUERDO DE REMOCIÓN DE DEPOSITARIO AL NO CAUSAR UN PERJUICIO AL INTERÉS JURÍDICO DEL CONTRIBUYENTE QUE NO OSTENTE EL CARÁCTER DE DEPOSITARIO DE LOS BIENES EMBARGADOS.
A taxpayer who claims to own the seized assets but is not the custodian lacks legal standing to challenge the custodian removal order.
Automatic stay. In the exclusive-merits trial, the authority and any related authority must comply with it.
Official heading (Spanish): IX-CASE-REF-3 SUSPENSIÓN DE PLANO. EN EL JUICIO DE RESOLUCIÓN EXCLUSIVA DE FONDO, ES DEBER DE LA AUTORIDAD Y CUALESQUIERA OTRA AUTORIDAD RELACIONADA CUMPLIRLA.
In the exclusive-merits trial, the defendant authority and any related authority must comply with the automatic stay ordered by the Instructing Magistrate.
Tax refunds. Article 152 of the Income Tax Law does not require the withholding agent to remit the tax withheld.
Official heading (Spanish): DEVOLUCIÓN DE CONTRIBUCIONES. EL ARTÍCULO 152 DE LA LEY DEL IMPUESTO SOBRE LA RENTA NO CONTEMPLA COMO REQUISITO QUE EL RETENEDOR CUBRA EL IMPUESTO RETENIDO.
A refund cannot be denied because the withholding agent failed to file the return or remit the tax, if the taxpayer did pay. Article 152 of the Income Tax Law imposes no such requirement.
Administrative litigation. It need not be exhausted before filing indirect amparo, because local laws set a longer deadline than the Amparo Law for granting suspension (laws of Zacatecas and Hidalgo).
Official heading (Spanish): JUICIO CONTENCIOSO ADMINISTRATIVO. ES INNECESARIO AGOTARLO ANTES DE PROMOVER EL JUICIO DE AMPARO INDIRECTO, PORQUE LAS LEYES LOCALES ESTABLECEN UN PLAZO MAYOR QUE LA LEY DE AMPARO PARA EL OTORGAMIENTO DE LA SUSPENSIÓN DEL ACTO RECLAMADO (LEGISLACIONES DE LOS ESTADOS DE ZACATECAS Y DE HIDALGO).
In Zacatecas and Hidalgo, the nullity action need not be exhausted before indirect amparo, because their laws allow more time to rule on suspension than the Amparo Law does.
Governing and Administrative Board of the TFJA. Agreement G/JGA/22/2021, which changed the filing office's hours, does not violate the principle of hierarchy of law.
Official heading (Spanish): JUNTA DE GOBIERNO Y ADMINISTRACIÓN DEL TRIBUNAL FEDERAL DE JUSTICIA ADMINISTRATIVA. EL ACUERDO G/JGA/22/2021, MEDIANTE EL CUAL MODIFICÓ EL HORARIO DE LA OFICIALÍA DE PARTES, NO VIOLA EL PRINCIPIO DE JERARQUÍA DE LA LEY.
Agreement G/JGA/22/2021 of the TFJA's Governing Board, which changed the filing office's hours, does not violate the principle of hierarchy of law. Filings must respect the hours in force.
Recusal in administrative litigation in the State of Jalisco. Filing it two or more times by the same party against the same judge is improper when an earlier one was dismissed or deemed improper.
Official heading (Spanish): RECUSACIÓN EN EL JUICIO CONTENCIOSO ADMINISTRATIVO DEL ESTADO DE JALISCO. ES IMPROCEDENTE PROMOVERLA DOS O MÁS VECES POR IDÉNTICA RECUSANTE CONTRA LA MISMA PERSONA JUZGADORA, CUANDO CON ANTERIORIDAD SE DESESTIMÓ O CALIFICÓ DE IMPROCEDENTE OTRA.
In Jalisco administrative litigation, the same party may not recuse the same judge two or more times when an earlier recusal was rejected or deemed improper.
Implied denial challenged in administrative litigation. If the plaintiff does not amend the complaint against the grounds given in the answer, the TFJA must not rule on closing arguments attacking those grounds.
Official heading (Spanish): NEGATIVA FICTA IMPUGNADA MEDIANTE JUICIO CONTENCIOSO ADMINISTRATIVO. EN CASO DE QUE LA PARTE ACTORA NO AMPLÍE SU ESCRITO INICIAL DE DEMANDA CONTRA LAS CONSIDERACIONES EXPRESADAS EN LA CONTESTACIÓN PARA APOYARLA, EL TRIBUNAL FEDERAL DE JUSTICIA ADMINISTRATIVA NO DEBE PRONUNCIARSE EN LA SENTENCIA SOBRE LOS ALEGATOS EN LOS QUE SE COMBATAN ESAS CONSIDERACIONES.
In an action against an implied denial, if the plaintiff does not amend the complaint against the answer's reasoning, the TFJA must not rule on closing arguments attacking it. Amend the complaint.
Administrative litigation complaint. When the plaintiff lives in a conurbation, it may be deposited at the Mexican Postal Service office of any municipality in the conurbation.
Official heading (Spanish): DEMANDA DEL JUICIO CONTENCIOSO ADMINISTRATIVO. CUANDO EL PROMOVENTE RESIDA EN UNA ZONA CONURBADA, SU DEPÓSITO PUEDE REALIZARSE EN LA OFICINA DEL SERVICIO POSTAL MEXICANO DE CUALQUIERA DE LOS MUNICIPIOS QUE LA INTEGRAN.
A plaintiff living in a conurbation may deposit the nullity complaint at the Mexican Postal Service office of any municipality in that area (LFPCA, article 13).
Administrative litigation complaint. Article 13, third-to-last paragraph of the Federal Law of Administrative Litigation Procedure, by limiting mailing through Correos de México to the plaintiff's place of residence and barring it from elsewhere in Mexico, violates the right of access to justice.
Official heading (Spanish): DEMANDA DEL JUICIO CONTENCIOSO ADMINISTRATIVO. EL ARTÍCULO 13, ANTEPENÚLTIMO PÁRRAFO, DE LA LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO, AL LIMITAR SU ENVÍO A TRAVÉS DE CORREOS DE MÉXICO AL LUGAR EN QUE RESIDA EL DEMANDANTE Y RESTRINGIRLO DESDE OTRA PARTE DE LA REPÚBLICA MEXICANA, VIOLA EL DERECHO DE ACCESO A LA JUSTICIA.
Article 13, third-to-last paragraph of the LFPCA violates access to justice by limiting mailing of the complaint through Correos de México to the plaintiff's place of residence and restricting it from elsewhere in the country.
Early compliance. It does not trigger preclusion of the authority's power to issue the compliance ruling.
Official heading (Spanish): CUMPLIMIENTO ANTICIPADO.- NO ACTUALIZA EL SUPUESTO DE PRECLUSIÓN DE LAS FACULTADES DE LA AUTORIDAD PARA EMITIR LA RESOLUCIÓN DE CUMPLIMIENTO.
The authority's power is not precluded if it issues and notifies the compliance act before the judgment becomes final, even if dated after the judgment. Early compliance is valid, so a complaint for preclusion will not succeed.
Complaint for omission. It is admissible regarding a final judgment even if the incident to quantify a different damage is pending.
Official heading (Spanish): QUEJA POR OMISIÓN. RESULTA PROCEDENTE RESPECTO DE SENTENCIA FIRME, AÚN Y CUANDO EXISTA PENDIENTE DE RESOLUCIÓN EL INCIDENTE DE CUANTIFICACIÓN DE UN DAÑO DIVERSO.-
A complaint for omission is admissible against a final judgment even if an incident to quantify a different damage is pending. Compliance with the moral-damages award already quantified in the judgment can be enforced.
Dismissal. It must be decreed when a change in legal situation leaves the action without object.
Official heading (Spanish): SOBRESEIMIENTO. DEBE DECRETARSE CUANDO SOBREVENGA UN CAMBIO DE SITUACIÓN JURÍDICA QUE DEJE SIN MATERIA EL JUICIO.-
Dismissal applies if, during the action, the authority notifies a different ruling that fully meets the plaintiff's claim, since the change in legal situation leaves the case moot. Check that the new ruling actually covers what was claimed.
Notification under the second paragraph of article 69-B of the Federal Tax Code. Notice by bulletin board is lawful if the taxpayer has no contact method for the tax mailbox and cannot be located at its address.
Official heading (Spanish): NOTIFICACIÓN EFECTUADA EN TÉRMINOS DEL SEGUNDO PÁRRAFO DEL NUMERAL 69-B DEL CÓDIGO FISCAL DE LA FEDERACIÓN. RESULTA LEGAL LA REALIZADA POR ESTRADOS SI EL CONTRIBUYENTE NO CUENTA CON UN MECANISMO DE COMUNICACIÓN COMO MEDIO DE CONTACTO PARA SER NOTIFICADO VÍA BUZÓN TRIBUTARIO Y, NO ES POSIBLE LOCALIZARLO EN SU DOMICILIO.
Notice by bulletin board under article 69-B of the Federal Tax Code is lawful when the taxpayer has registered no tax mailbox contact method and cannot be found at its address. Keep your mailbox contacts and tax address current.
Administrative enforcement procedure. As an exception, it may be challenged before the TFJA before the auction notice is published when bank accounts are attached.
Official heading (Spanish): PROCEDIMIENTO ADMINISTRATIVO DE EJECUCIÓN, COMO EXCEPCIÓN PUEDE IMPUGNARSE ANTE EL TRIBUNAL FEDERAL DE JUSTICIA ADMINISTRATIVA ANTES DE LA PUBLICACIÓN DE LA CONVOCATORIA DE REMATE, CUANDO SE ENCUENTREN EMBARGADAS CUENTAS BANCARIAS.
A bank account attachment is an irreparable act and may be challenged right away by administrative appeal or litigation action, without waiting for an auction notice. This is the route for a company whose accounts are frozen.
Federal Law of Administrative Litigation Procedure. Chambers must not declare themselves incompetent on subject matter once the defendant authority or third party has filed the incident.
Official heading (Spanish): LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO. LAS SALAS NO DEBEN DECLARARSE INCOMPETENTES POR MATERIA SI YA FUE INTERPUESTO EL INCIDENTE POR LA AUTORIDAD DEMANDADA O EL TERCERO INTERESADO.
After a subject-matter incompetence incident is filed, the originating Chamber should not declare itself incompetent or send the case to a specialized Chamber to decide whether to hear it. That step only delays the incident.
Tax assessment determined by the Treasury. Expert evidence is not suitable to prove a deduction was recorded unless the supporting documents are also shown to exist.
Official heading (Spanish): CRÉDITO FISCAL DETERMINADO S.H.C.P. PRUEBA PERICIAL.- NO ES IDÓNEA PARA DEMOSTRAR EL REGISTRO DE LA DEDUCCIÓN REALIZADA, SI NO SE DEMUESTRA TAMBIÉN LA EXISTENCIA DE LA DOCUMENTACIÓN QUE LA AMPARE.-
If a deduction was rejected for missing documentation and accounting entries, accounting expert evidence alone cannot prove the entry. The taxpayer must also show the supporting documents exist.
Clarification of judgment. It is inadmissible when sought against an interlocutory ruling.
Official heading (Spanish): ACLARACIÓN DE SENTENCIA.- RESULTA IMPROCEDENTE CUANDO SE HACE VALER EN RELACIÓN CON UNA SENTENCIA INTERLOCUTORIA.-
A request for clarification of judgment lies only against final judgments of the TFJA. If filed against an interlocutory ruling, it must be declared inadmissible.
Online processing of the federal administrative litigation. The complaint is deemed filed once it is registered and the attached documents are signed, not the integrated signature file.
Official heading (Spanish): SUSTANCIACIÓN EN LÍNEA DEL JUICIO CONTENCIOSO ADMINISTRATIVO FEDERAL. LA DEMANDA DEBE CONSIDERARSE PRESENTADA UNA VEZ QUE SE REALIZA SU REGISTRO Y LA FIRMA DE LOS DOCUMENTOS ADJUNTOS, NO ASÍ EL INTEGRADO DE LAS FIRMAS.
In online federal administrative litigation, the complaint is deemed filed once it is registered and the attached documents are signed; the signature compilation step is not required. The ruling favors access to justice.
Provisional stay in indirect amparo. It cannot be granted against the omission to resolve the review appeal under Article 91 of the Nuevo León Administrative Justice Law.
Official heading (Spanish): SUSPENSIÓN PROVISIONAL EN EL JUICIO DE AMPARO INDIRECTO. ES IMPROCEDENTE CONCEDERLA CONTRA LA OMISIÓN DE RESOLVER EL RECURSO DE REVISIÓN A QUE SE REFIERE EL ARTÍCULO 91 DE LA LEY DE JUSTICIA ADMINISTRATIVA PARA EL ESTADO Y MUNICIPIOS DE NUEVO LEÓN.
A provisional stay is unavailable against the omission to resolve the review appeal under Article 91 of the Nuevo León Administrative Justice Law, since restorative effects could not be undone if amparo were later denied.
Notification by bulletin board. Rule 2.2.7 of the 2018 Miscellaneous Tax Resolution, by allowing it in its last paragraph when the taxpayer has no contact method registered for the tax mailbox, does not violate statutory reservation and primacy.
Official heading (Spanish): NOTIFICACIÓN POR ESTRADOS. LA REGLA 2.2.7. DE LA RESOLUCIÓN MISCELÁNEA FISCAL PARA 2018, AL PERMITIR, EN SU ÚLTIMO PÁRRAFO ESA FORMA DE NOTIFICACIÓN DE LAS RESOLUCIONES DE LA AUTORIDAD CUANDO EL CONTRIBUYENTE NO REGISTRE ALGÚN MEDIO DE CONTACTO PARA REALIZARLA MEDIANTE BUZÓN TRIBUTARIO, NO VIOLA LOS PRINCIPIOS DE RESERVA Y DE PRIMACÍA DE LA LEY.-
Rule 2.2.7 of the 2018 Miscellaneous Tax Resolution allows notice by bulletin board when the taxpayer has registered no tax mailbox contact method, and does not breach statutory reservation or primacy. Registering a contact method avoids that outcome.
Substantive right to a refund. If the nullity is declared and the right recognized but the Chamber lacks enough elements to fix the exact amount, nullity is declared so that the authority calculates the amount to be refunded.
Official heading (Spanish): DERECHO SUBJETIVO A LA DEVOLUCIÓN. EN EL CASO DE QUE SE DECLARE LA NULIDAD DEL ACTO Y SE RECONOZCA EL DERECHO SUBJETIVO, PERO LA SALA CONSIDERE QUE NO CUENTA CON ELEMENTOS SUFICIENTES PARA DETERMINAR EL MONTO EXACTO QUE CORRESPONDE EN DEVOLUCIÓN, LO PROCEDENTE ES DECLARAR LA NULIDAD PARA EFECTO DE QUE SEA LA AUTORIDAD QUIEN CALCULE EL MONTO A DEVOLVER.-
When the right to a refund is recognized but the Chamber cannot fix the exact amount, nullity is declared so the authority issues a new act setting it. This does not give the authority a fresh chance to deny the refund.
Specialized foreign trade Chambers. Their competence is governed by the laws actually applied, regardless of the type of tax assessed.
Official heading (Spanish): SALAS ESPECIALIZADAS EN MATERIA DE COMERCIO EXTERIOR. SU COMPETENCIA SE RIGE POR LOS ORDENAMIENTOS EFECTIVAMENTE APLICADOS INDEPENDIENTEMENTE DEL TIPO DE CONTRIBUCIÓN DETERMINADA.-
The competence of specialized foreign trade Chambers turns on the laws actually applied, not on the type of tax. A VAT assessment goes to them if foreign trade legislation was applied to determine it.
Jurisdictional dispute over subject matter and territory. Competence of ordinary Regional Chambers to hear the action when a specialized foreign trade Chamber lacks territorial competence.
Official heading (Spanish): INCIDENTE DE INCOMPETENCIA POR RAZÓN DE MATERIA Y TERRITORIO.- COMPETENCIA DE LAS SALAS REGIONALES ORDINARIAS, PARA INSTRUIR EL JUICIO CONTENCIOSO ADMINISTRATIVO CUANDO ALGUNA DE LAS SALAS ESPECIALIZADAS EN MATERIA DE COMERCIO EXTERIOR, NO CUENTE CON COMPETENCIA TERRITORIAL.-
When a specialized foreign trade Chamber lacks territorial competence, the ordinary Regional Chamber with jurisdiction hears the action. This helps determine where to file a foreign trade dispute.
Tax mailbox. Notarial records and testimony are not suitable evidence of malfunctions.
Official heading (Spanish): BUZÓN TRIBUTARIO.- LAS ACTAS Y TESTIMONIOS NOTARIALES NO SON PRUEBAS IDÓNEAS PARA DEMOSTRAR FALLAS EN SU FUNCIONAMIENTO.-
Notarial records and testimony are not suitable evidence of tax mailbox malfunctions, because the issue is technical and computer-related. Expert evidence is the appropriate means.
Filing the complaint by certified mail with acknowledgment of receipt.
Official heading (Spanish): DEMANDA. PRESENTACIÓN POR CORREO CERTIFICADO CON ACUSE DE RECIBO.-
If the plaintiff lives outside the town where the competent Chamber sits and mails the complaint through Mexican Postal Service with acknowledgment of receipt, the mailing date counts as the filing date. Keep the receipt.
Subject-matter incompetence incident. It is inadmissible when it claims the Tribunal lacks subject-matter jurisdiction over the challenged resolution.
Official heading (Spanish): INCIDENTE DE INCOMPETENCIA POR MATERIA.- RESULTA IMPROCEDENTE SI SE PLANTEA QUE EL TRIBUNAL CARECE DE COMPETENCIA MATERIAL PARA CONOCER DE LA RESOLUCIÓN IMPUGNADA.-
The subject-matter incompetence incident serves to move a case from one Chamber of the Tribunal to another. It is inadmissible if it argues that the Tribunal itself lacks subject-matter jurisdiction over the challenged resolution.
Delegation of powers. Its justification and scope must be set out in a law or regulation.
Official heading (Spanish): DELEGACIÓN DE FACULTADES. LA JUSTIFICACIÓN Y ALCANCE DE LA MISMA DEBE ESTAR CONTENIDA EN LEY O REGLAMENTO.-
A delegation of powers is valid only if the delegate's office exists in a law or regulation before the delegating act, and its justification and scope appear there. Check that chain when challenging an authority's act.
Accounting expert evidence in nullity actions. When it concerns documents filed since the administrative stage, it does not breach the open-issues principle.
Official heading (Spanish): PRUEBA PERICIAL CONTABLE EN EL JUICIO DE NULIDAD. CUANDO VERSA SOBRE DOCUMENTALES QUE FUERON EXHIBIDAS DESDE LA INSTANCIA ADMINISTRATIVA NO TRANSGREDE EL PRINCIPIO DE LITIS ABIERTA.-
In a nullity action with open issues, accounting expert evidence is admissible only if it concerns information and documents the authority had since the administrative stage. This keeps the open-issues principle intact.
Res judicata. It arises when the importer tries to challenge, in an administrative action, defects in the origin verification procedure and its resolution already litigated in a prior action.
Official heading (Spanish): COSA JUZGADA. SE ACTUALIZA EL SUPUESTO DE LA, CUANDO EL IMPORTADOR PRETENDE CONTROVERTIR EN EL JUICIO CONTENCIOSO ADMINISTRATIVO, LOS VICIOS DEL PROCEDIMIENTO DE VERIFICACIÓN DE ORIGEN Y LA RESOLUCIÓN DE ESTE, QUE YA FUERON MATERIA DE UN JUICIO PREVIO.-
If a final judgment already reviewed the legality of an origin verification procedure and its resolution, the importer cannot relitigate them later. Res judicata applies. Raise all defects in the first action.
Administrative file. Case in which offering it as evidence in the amended complaint is untimely.
Official heading (Spanish): EXPEDIENTE ADMINISTRATIVO. SUPUESTO EN QUE SU OFRECIMIENTO COMO PRUEBA EN LA AMPLIACIÓN DE DEMANDA RESULTA EXTEMPORÁNEO.-
Offering the administrative file in the amended complaint is untimely if the plaintiff, in the initial complaint, said it did not know of the tax assessment yet submitted a letter containing a seizure declaration.
Amended complaint. It is untimely if the plaintiff does not prove it was mailed at Correos de México at the first business hour of the day after the deadline.
Official heading (Spanish): AMPLIACIÓN DE DEMANDA. RESULTA EXTEMPORÁNEA SI LA PARTE ACTORA NO ACREDITA HABERLA DEPOSITADO EN CORREOS DE MÉXICO, A LA PRIMERA HORA HÁBIL DEL DÍA SIGUIENTE AL DEL VENCIMIENTO DEL PLAZO.-
An amended complaint is untimely if the plaintiff does not prove it was deposited at Correos de México at the first business hour of the day after the deadline. Keep the mailing receipt.
Clarification of judgment. A judgment is not ambiguous for failing to specify the period for the authority to comply.
Official heading (Spanish): ACLARACIÓN DE SENTENCIA. NO RESULTA AMBIGUA LA SENTENCIA POR NO PRECISAR EL PLAZO PARA QUE LA AUTORIDAD CUMPLA LO ORDENADO.-
A judgment is not ambiguous for failing to state a compliance period. The four-month period in article 52, second paragraph, of the Federal Administrative Procedure Law applies even if the judgment does not repeat it.
Review appeal under Article 99, section V of the Sonora Administrative Justice Law. It lies against judgments of the Plenary of the Superior Chamber of the Sonora Administrative Justice Court.
Official heading (Spanish): RECURSO DE REVISIÓN PREVISTO EN EL ARTÍCULO 99, FRACCIÓN V, DE LA LEY DE JUSTICIA ADMINISTRATIVA PARA EL ESTADO DE SONORA. PROCEDE CONTRA LA SENTENCIA EMITIDA POR EL PLENO DE LA SALA SUPERIOR DEL TRIBUNAL DE JUSTICIA ADMINISTRATIVA DEL ESTADO DE SONORA.
Under a reading consistent with Article 1 of the Constitution and the right to an effective remedy, the review appeal in Article 99, section V of the Sonora Administrative Justice Law lies against judgments of the local court's Superior Chamber Plenary.
Expansion of nullity complaint. Exhausting the incident of nullity of service is unnecessary when the step that discloses the answer is served by jurisdictional bulletin, contrary to jurisprudence 2a./J. 75/2013 (10a.) of the Second Chamber of the SCJN.
Official heading (Spanish): AMPLIACIÓN DE DEMANDA DE NULIDAD. NO ES NECESARIO AGOTAR EL INCIDENTE DE NULIDAD DE NOTIFICACIONES CUANDO LA DILIGENCIA QUE DA A CONOCER LA CONTESTACIÓN SE PRACTICA POR BOLETÍN JURISDICCIONAL, EN CONTRAVENCIÓN A LA JURISPRUDENCIA 2a./J. 75/2013 (10a.), DE LA SEGUNDA SALA DE LA SUPREMA CORTE DE JUSTICIA DE LA NACIÓN.
There is no need to exhaust the incident of nullity of service when the answer to a nullity complaint was served by jurisdictional bulletin instead of personally, contrary to jurisprudence 2a./J. 75/2013 (10a.). The procedural violation left the plaintiff defenseless.
Notice of a judgment in an online trial before the TFJA. It takes effect on the business day after it was made, for computing the deadline to challenge it (inapplicability of precedents P./J. 11/2017 (10a.) and P./J. 10/2017 (10a.)).
Official heading (Spanish): NOTIFICACIÓN DE LA SENTENCIA DICTADA EN UN JUICIO TRAMITADO EN LÍNEA ANTE EL TRIBUNAL FEDERAL DE JUSTICIA ADMINISTRATIVA. SURTE EFECTOS EL DÍA HÁBIL SIGUIENTE A AQUEL EN QUE FUE PRACTICADA, PARA EFECTOS DEL CÓMPUTO DEL PLAZO PARA IMPUGNAR DICHA RESOLUCIÓN [INAPLICABILIDAD DE LAS JURISPRUDENCIAS P./J. 11/2017 (10a.) Y P./J. 10/2017 (10a.)].
In an online TFJA trial, notice of the judgment takes effect on the business day after it is made, and the deadline to challenge it runs from then.
Prescription under Article 146 of the Federal Tax Code. Merely filing the federal administrative action does not suspend the running of the period.
Official heading (Spanish): PRESCRIPCIÓN PREVISTA EN EL ARTÍCULO 146 DEL CÓDIGO FISCAL DE LA FEDERACIÓN. LA SOLA PROMOCIÓN DEL JUICIO CONTENCIOSO ADMINISTRATIVO FEDERAL NO SUSPENDE EL PLAZO PARA QUE OPERE.
Article 146 of the Federal Tax Code does not provide that merely filing a federal administrative action suspends prescription. The period may keep running during litigation, so monitor it.
Indirect amparo. It lies against the TFJA's resolution deciding the plaintiff's complaint for defective compliance with a nullity judgment.
Official heading (Spanish): JUICIO DE AMPARO INDIRECTO. ES PROCEDENTE CONTRA LA RESOLUCIÓN DICTADA POR EL TRIBUNAL FEDERAL DE JUSTICIA ADMINISTRATIVA QUE DECIDE EL RECURSO DE QUEJA POR DEFECTO EN EL CUMPLIMIENTO DE UNA SENTENCIA DE NULIDAD INTERPUESTO POR LA PARTE ACTORA.
Indirect amparo lies against a TFJA resolution deciding the plaintiff's complaint for defective compliance with a nullity judgment. It is an added route to demand full compliance.
Notices of judgments in administrative litigation handled in the Online Justice System. They take effect the business day after they are lawfully made.
Official heading (Spanish): NOTIFICACIONES DE LAS SENTENCIAS DICTADAS EN EL JUICIO CONTENCIOSO ADMINISTRATIVO TRAMITADO EN EL SISTEMA DE JUSTICIA EN LÍNEA. SURTEN SUS EFECTOS EL DÍA HÁBIL SIGUIENTE A AQUEL EN EL QUE SE TIENEN POR LEGALMENTE PRACTICADAS.
Judgments served through the TFJA Online Justice System take effect the business day after they are deemed lawfully served. Appeal deadlines count from then.
Federal administrative litigation. An electronically obtained document containing the taxpayer's change-of-address notice, bearing an original string and digital seal or signature, gives conviction of its authenticity and has full evidentiary weight.
Official heading (Spanish): JUICIO CONTENCIOSO ADMINISTRATIVO FEDERAL. LA PRUEBA DOCUMENTAL OBTENIDA ELECTRÓNICAMENTE QUE CONTIENE EL AVISO DE CAMBIO DE DOMICILIO DEL CONTRIBUYENTE, SI CUENTA CON CADENA ORIGINAL Y SELLO O FIRMA DIGITAL, GENERA CONVICCIÓN EN CUANTO A SU AUTENTICIDAD, POR LO QUE SU EFICACIA PROBATORIA ES PLENA.
An electronically obtained change-of-address notice with an original string and digital seal or signature is credible as authentic and carries full evidentiary weight, absent proof to the contrary. It can prove the address change in court.
Suspension of the contested act. Verifying compliance with the requirements for accepting and rating the tax-interest guarantee falls to the enforcing authority; the instructing magistrate may not ignore them when granting a definitive suspension.
Official heading (Spanish): SUSPENSIÓN DE LA EJECUCIÓN DEL ACTO IMPUGNADO.- VIGILAR EL CUMPLIMIENTO DE LOS REQUISITOS EXIGIDOS POR LAS LEYES FISCALES APLICABLES PARA ACEPTAR Y CALIFICAR LA GARANTÍA DEL INTERÉS FISCAL, CORRESPONDE A LA AUTORIDAD EJECUTORA Y NO RESULTA LEGAL QUE EL MAGISTRADO INSTRUCTOR AL CONCEDER LA SUSPENSIÓN DEFINITIVA SOSLAYE LOS MISMOS.-
Accepting and rating the guarantee of tax interest belongs to the enforcing authority. When granting a definitive suspension, the instructing magistrate cannot disregard those requirements. Build the guarantee in line with the tax rules.
Dismissal. It is proper when the plaintiff's death renders the federal contentious administrative action moot.
Official heading (Spanish): SOBRESEIMIENTO. CUANDO LA MUERTE DEL DEMANDANTE DEJA SIN MATERIA EL JUICIO CONTENCIOSO ADMINISTRATIVO FEDERAL, PROCEDE DECRETARLO.-
If the plaintiff dies during the action, dismissal applies in two cases: the claim cannot be transferred, or the death leaves the case without object. If the right is transferable, the heirs should appear.
Complaint (queja). Preclusion of the authority's power to comply with the final judgment in the contentious administrative action.
Official heading (Spanish): QUEJA. PRECLUSIÓN DE LA FACULTAD DE LA AUTO- RIDAD PARA DAR CUMPLIMIENTO A LA SENTENCIA DEFINITIVA DICTADA EN EL JUICIO CONTENCIOSO ADMINISTRATIVO.-
The complaint for preclusion protects legal certainty: the legislature set a firm deadline for the authority to redo the procedure or issue the compliance ruling. After it, the authority may lose the power to do so.
Conflicting rulings. An authorized person is not a party entitled to report them; however, if the report is complete, any magistrate of the Plenary may adopt and resolve it under article 77 of the Federal Administrative Litigation Procedure Law.
Official heading (Spanish): CONTRADICCIÓN DE SENTENCIAS. EL AUTORIZADO NO ES PARTE LEGITIMADA PARA DENUNCIARLA; SIN EMBARGO, SI LA MISMA SE ENCUENTRA INTEGRADA, CUALQUIER MAGISTRADO DEL PLENO JURISDICCIONAL DEL TRIBUNAL PUEDE ASUMIRLA Y RESOLVERLA DE CONFORMIDAD CON EL ARTÍCULO 77 DE LA LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO.-
A person authorized under the last paragraph of article 5 of the Federal Administrative Litigation Procedure Law lacks standing to report conflicting rulings. A Plenary magistrate may nonetheless adopt a complete report.
Conclusive agreements reached before the Taxpayer Ombudsman (PRODECON). The terms of their clauses reflect the parties' true intent.
Official heading (Spanish): ACUERDOS CONCLUSIVOS ADOPTADOS ANTE LA PROCURADURÍA DE LA DEFENSA DEL CONTRIBUYENTE. LO PACTADO EN SUS CLÁUSULAS CONSTITUYE LA REAL VOLUNTAD DE LAS PARTES.-
What the clauses of a conclusive agreement before PRODECON say, signed by taxpayer, authority and Ombudsman, reflects the parties' real intent. Negotiate and review each clause as carefully as a contract.
Subject-matter incompetence incident. It cannot be decided when the challenged resolution is not available.
Official heading (Spanish): INCIDENTE DE INCOMPETENCIA POR RAZÓN DE MATERIA. EXISTE IMPOSIBILIDAD DE RESOLVERLO CUANDO NO SE TIENE A LA VISTA LA RESOLUCIÓN IMPUGNADA EN JUICIO.-
The defendant's statements in its answer are not enough to decide a subject-matter incompetence incident. The challenged resolution must be on file to determine its nature and issuing authority.
Exclusive-merits action. What is recorded in the issues-framing hearing minutes is a proposal that does not bind the court.
Official heading (Spanish): JUICIO DE RESOLUCIÓN EXCLUSIVA DE FONDO. LO CIRCUNSTANCIADO EN EL ACTA DE LA AUDIENCIA DE FIJACIÓN DE LITIS ES UNA PROPUESTA QUE NO CONSTRIÑE AL ÓRGANO JURISDICCIONAL.-
In an exclusive-merits action, what the issues-framing hearing minutes record is only a proposal and does not bind the court. If an argument is left out of the minutes, restate it in writing.
Sending the file from the resolving authority to the auditing authority. It violates the principles of procedural speed, legal certainty and full jurisdiction under Articles 16 and 17 of the Constitution.
Official heading (Spanish): REENVÍO DEL EXPEDIENTE DE LA AUTORIDAD RESO- LUTORA A LA AUTORIDAD FISCALIZADORA. ATENTA CONTRA LOS PRINCIPIOS DE CELERIDAD PROCESAL, CERTEZA JURÍDICA Y PLENITUD DE JURISDICCIÓN, PREVISTOS EN LOS ARTÍCULOS 16 Y 17 CONSTITUCIONALES.-
When a revocation appeal has merit, the resolving authority must settle the tax position under Article 133, section V, rather than send the file back to the auditing authority. Remand undermines speed, certainty and full jurisdiction.
Conventionality and unconstitutionality review. The general norm or human right in dispute must be specified.
Official heading (Spanish): CONTROL DE CONVENCIONALIDAD E INCONSTITUCIONALIDAD. PARA SU ANÁLISIS SE REQUIERE QUE SE ESPECIFIQUE CUÁL ES LA NORMA GENERAL O DERECHO HUMANO QUE ESTÁ EN DISCUSIÓN.-
A generic claim that the applied rules are unconventional prevents conventionality review. The ground for annulment must identify the specific general norm or human right at issue.
Notice by publication (edictos). There must be reliable grounds that make publication admissible.
Official heading (Spanish): NOTIFICACIÓN POR EDICTOS. DEBEN EXISTIR ELEMENTOS DE CERTEZA QUE HAGAN PROCEDENTE SU PUBLICACIÓN.-
Before notifying by publication, the authority must sufficiently investigate the person's address or seek another authority's help to serve personally. Without that basis, publication is improper.
Advanced electronic signature. The initial complaint may be dismissed if it lacks one.
Official heading (Spanish): IX-CASE-PI-1 FIRMA ELECTRÓNICA AVANZADA. PROCEDE DESECHAR EL ESCRITO INICIAL DE DEMANDA SI CARECE DE ESTA.-
A complaint filed through the Online Justice System without an advanced electronic signature must be dismissed. The omission is not a curable irregularity that can be fixed through a prior notice.
Expiration of powers. Arguments in the exclusive-merits trial that only contest the passage of time during which the authority did not act are ineffective.
Official heading (Spanish): IX-CASE-REF-1 CADUCIDAD. RESULTAN INOPERANTES LOS ARGUMENTOS PLANTEADOS EN EL JUICIO DE RESOLUCIÓN EXCLUSIVA DE FONDO, ENCAMINADOS SÓLO A CONTROVERTIR EL TRANSCURSO DEL TIEMPO EN QUE LA AUTORIDAD NO ACTUÓ PARA EL EJERCICIO DE SUS FACULTADES DE COMPROBACIÓN.-
In the exclusive-merits trial, arguments that merely point to the time during which the authority was inactive, to claim its audit powers expired, are ineffective.
Tax refunds. The bank account stated in the tax return is presumed to belong to the taxpayer.
Official heading (Spanish): DEVOLUCIÓN DE IMPUESTOS. LA CUENTA BANCARIA MANIFESTADA EN LA DECLARACIÓN DE IMPUESTOS SE PRESUME DEL CONTRIBUYENTE.-
If the return was filed on the SAT portal with an e.firma, the bank account indicated for the refund is presumed to be the taxpayer's, as the e.firma equals a handwritten signature.
Expansion of the complaint in administrative litigation in the State of Mexico. Even though the local Code of Administrative Procedures provides no specific procedure, the plaintiff must be given that opportunity, with a request and personal service, to challenge new or supervening acts learned from the answer.
Official heading (Spanish): AMPLIACIÓN DE LA DEMANDA EN EL JUICIO CONTENCIOSO ADMINISTRATIVO EN EL ESTADO DE MÉXICO. AUN CUANDO EL CÓDIGO DE PROCEDIMIENTOS ADMINISTRATIVOS LOCAL NO PREVÉ UN PROCEDIMIENTO ESPECÍFICO RELATIVO, DEBE OTORGARSE ESA OPORTUNIDAD AL ACTOR, CON REQUERIMIENTO Y NOTIFICACIÓN PERSONAL, A FIN DE QUE PUEDA IMPUGNAR LOS ACTOS NOVEDOSOS O SUPERVENIENTES QUE CONOZCA CON MOTIVO DE LA CONTESTACIÓN DE LA DEMANDA.
Although the State of Mexico's Code of Administrative Procedures sets no specific procedure, the plaintiff must be allowed to expand the complaint, with a request and personal service, to challenge new or supervening acts learned from the answer.
Administrative litigation in the State of Mexico. The plaintiff's period to expand the complaint must be granted in the order admitting the answer, to guarantee effective access to justice and adequate defense.
Official heading (Spanish): JUICIO CONTENCIOSO ADMINISTRATIVO EN EL ESTADO DE MÉXICO. ES EN EL AUTO QUE TIENE POR CONTESTADA LA DEMANDA EN EL QUE DEBE CONCEDERSE EL PLAZO AL ACTOR PARA AMPLIARLA, A FIN DE GARANTIZAR SUS DERECHOS FUNDAMENTALES DE ACCESO EFECTIVO A LA JUSTICIA Y DE DEFENSA ADECUADA.
In State of Mexico administrative litigation, the period to expand the complaint must be granted in the order that deems the answer filed, to guarantee effective access to justice and adequate defense.
Limitation under article 146 of the Federal Tax Code. When a recurso de revocación is filed against an assessment and a tacit confirmation (confirmativa ficta) follows, the period starts the day after it arises, when the challenged act becomes enforceable [exception to jurisprudence 2a./J. 15/2000].
Official heading (Spanish): PRESCRIPCIÓN PREVISTA EN EL ARTÍCULO 146 DEL CÓDIGO FISCAL DE LA FEDERACIÓN. EL PLAZO PARA QUE OPERE CUANDO SE INTERPONE EL RECURSO DE REVOCACIÓN CONTRA LA DETERMINACIÓN DE UN CRÉDITO FISCAL AL QUE RECAE UNA CONFIRMATIVA FICTA, COMIENZA A PARTIR DEL DÍA SIGUIENTE AL EN QUE ÉSTA SE CONFIGURA Y ES CUANDO SE HACE EXIGIBLE EL ACTO IMPUGNADO (EXCEPCIÓN A LA REGLA ESTABLECIDA EN LA TESIS DE JURISPRUDENCIA 2a./J. 15/2000).
When a recurso de revocación against a tax assessment ends in a tacit confirmation (confirmativa ficta), the limitation period under article 146 of the Federal Tax Code starts the day after it arises, when the challenged act becomes enforceable.
Tax review appeal. The president of the Collegiate Circuit Court may dismiss it if it comes from a summary-track case, based on jurisprudence 2a./J. 152/2012 (10a.).
Official heading (Spanish): RECURSO DE REVISIÓN FISCAL. EL PRESIDENTE DEL TRIBUNAL COLEGIADO DE CIRCUITO PUEDE DESECHARLO SI DERIVA DE UN JUICIO TRAMITADO EN LA VÍA SUMARIA, CON BASE EN LA TESIS DE JURISPRUDENCIA 2a./J. 152/2012 (10a.).
The Collegiate Circuit Court president may dismiss a tax review appeal arising from a summary-track case under jurisprudence 2a./J. 152/2012 (10a.), which defines the importance and significance requirements.
Administrative appeal (recurso de revocación) in federal tax matters. Requiring the taxpayer to file it through its own tax mailbox rather than its attorney-in-fact's violates the right of access to jurisdiction.
Official heading (Spanish): RECURSO DE REVOCACIÓN EN MATERIA FISCAL FEDERAL. LA PREVENCIÓN A LA CONTRIBUYENTE PARA QUE LO INTERPONGA A TRAVÉS DE SU PROPIO BUZÓN TRIBUTARIO Y NO DEL ASIGNADO A SU APODERADO, VIOLA EL DERECHO DE ACCESO A LA JURISDICCIÓN.
Requiring the taxpayer to file the recurso de revocación through its own tax mailbox rather than its attorney-in-fact's is an unnecessary obstacle that violates the right of access to jurisdiction.
Answer to the complaint in the federal administrative litigation. Article 21, section I of the Federal Law of Administrative Litigation Procedure does not require the defendant authority's copies of the answer and attached documents to be certified.
Official heading (Spanish): CONTESTACIÓN DE LA DEMANDA EN EL JUICIO CONTENCIOSO ADMINISTRATIVO FEDERAL. EL ARTÍCULO 21, FRACCIÓN I, DE LA LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO NO EXIGE QUE LAS COPIAS RELATIVAS Y DE LOS DOCUMENTOS QUE ACOMPAÑE LA AUTORIDAD DEMANDADA DEBAN SER CERTIFICADAS.
Article 21, section I of the LFPCA does not require the defendant authority's copies of its answer and attached documents to be certified. Lack of certification alone is not a defect in the answer.
Tax review appeal. It does not lie if the ruling annulled the challenged resolution outright because the defendant authority did not prove its existence.
Official heading (Spanish): RECURSO DE REVISIÓN FISCAL. ES IMPROCEDENTE SI EN LA SENTENCIA RECURRIDA SE DECLARÓ LA NULIDAD LISA Y LLANA DE LA RESOLUCIÓN IMPUGNADA PORQUE LA AUTORIDAD DEMANDADA NO ACREDITÓ SU EXISTENCIA.
A tax review appeal does not lie when the ruling annulled the resolution outright because the defendant authority did not prove it exists, as that is a formal defect.
Administrative appeal (recurso de revocación) under the Federal Tax Code. It is inadmissible against resolutions issued to comply with TFJA rulings, unless the authority introduces new issues or the taxpayer challenges the time allowed to cure the defects.
Official heading (Spanish): RECURSO DE REVOCACIÓN PREVISTO EN EL CÓDIGO FISCAL DE LA FEDERACIÓN. ES IMPROCEDENTE CONTRA LAS RESOLUCIONES DICTADAS EN CUMPLIMIENTO DE LAS SENTENCIAS DEL TRIBUNAL FEDERAL DE JUSTICIA ADMINISTRATIVA (TFJA), EXCEPTO CUANDO LA AUTORIDAD INTRODUZCA TEMAS NOVEDOSOS O EL PARTICULAR IMPUGNE EL PLAZO QUE TIENE PARA SUBSANAR LOS VICIOS QUE ORIGINARON LA INVALIDEZ.
The recurso de revocación is unavailable against resolutions issued to comply with TFJA rulings, unless the authority adds new issues or the taxpayer challenges the time allowed to cure the defects that caused the invalidity.
Seizure of bank accounts within the administrative enforcement procedure. A nullity action lies against it under article 4, number 1, section III, subsection d), final part, of the Organic Law of the Administrative Justice Court of the State of Jalisco, as an act of impossible redress [thesis III.6o.A.19 A (10a.) does not apply].
Official heading (Spanish): EMBARGO DE CUENTAS BANCARIAS DENTRO DEL PROCEDIMIENTO ADMINISTRATIVO DE EJECUCIÓN. EN SU CONTRA PROCEDE EL JUICIO DE NULIDAD, CONFORME AL ARTÍCULO 4, NUMERAL 1, FRACCIÓN III, INCISO D), PARTE FINAL, DE LA LEY ORGÁNICA DEL TRIBUNAL DE JUSTICIA ADMINISTRATIVA DEL ESTADO DE JALISCO, AL SER UN ACTO DE IMPOSIBLE REPARACIÓN [INAPLICABILIDAD DE LA TESIS AISLADA III.6o.A.19 A (10a.)].
In Jalisco, seizing bank accounts in the administrative enforcement procedure is an act of impossible redress, so a nullity action lies under article 4, number 1, section III, subsection d), final part, of the state administrative court's organic law.
Conflicting rulings. A person authorized under article 200 of the Federal Tax Code in force in 2004 lacks standing to report them.
Official heading (Spanish): CONTRADICCIÓN DE SENTENCIAS. NO ESTÁ LEGITIMADA PARA DENUNCIARLA LA PERSONA AUTORIZADA EN TÉRMINOS DEL ARTÍCULO 200 DEL CÓDIGO FISCAL DE LA FEDERACIÓN VIGENTE EN EL AÑO 2004.
A person authorized under article 200 of the Federal Tax Code in force in 2004 lacks standing to report conflicting rulings. Filing in his or her own right makes the report inadmissible, even if authorized to receive notices.
Report of conflicting rulings. It is inadmissible if filed by a person authorized under article 200 of the Federal Tax Code.
Official heading (Spanish): DENUNCIA DE CONTRADICCIÓN DE SENTENCIAS. ES IMPROCEDENTE SI ESTA SE PROMUEVE POR UNA PERSONA AUTORIZADA EN TÉRMINOS DEL ARTÍCULO 200 DEL CÓDIGO FISCAL DE LA FEDERACIÓN.
A report of conflicting rulings is inadmissible if filed by a person authorized in the action under article 200 of the Federal Tax Code, since that person lacks standing. The report must come from a party that has it.
Joinder of cases. It must be processed autonomously, as it does not imply a merger.
Official heading (Spanish): ACUMULACIÓN DE EXPEDIENTES. SU TRAMITACIÓN DEBE SER AUTÓNOMA, PUES NO IMPLICA FUSIÓN.
Joining cases does not merge them. The instructing magistrate must process each file autonomously and rule independently on each procedural stage, without handling the attracted files inside the attracting action.
Recusal incident. The reassignment of the challenged magistrate renders the incident moot.
Official heading (Spanish): INCIDENTE DE RECUSACIÓN. EL CAMBIO DE ADSCRIPCIÓN DEL MAGISTRADO RECUSADO DEJA SIN MATERIA EL INCIDENTE INTERPUESTO.
If the challenged magistrate is reassigned by agreement of the Governing and Administrative Board while the recusal incident is pending, the incident becomes moot. There is no point pursuing a recusal that has lost its object.
Expansion of the complaint. A person authorized in broad terms lacks power to file it.
Official heading (Spanish): AMPLIACIÓN DE DEMANDA. EL AUTORIZADO EN TÉRMINOS AMPLIOS, CARECE DE FACULTADES PARA FORMULARLA.
A person authorized in broad terms lacks power to file an expansion of the complaint in a federal contentious administrative action. If expansion is likely, the plaintiff or its legal representative must file it.
Accumulated percentage increase. It applies when a second update is made.
Official heading (Spanish): INCREMENTO PORCENTUAL ACUMULADO. PROCEDE CUANDO SE REALIZA UNA SEGUNDA ACTUALIZACIÓN.-
The accumulated percentage increase under the sixth paragraph of article 17-A of the Federal Tax Code requires a prior update. It applies only on a second update, not the first.
Contentious administrative action. Dismissal is proper if, while it is pending, the general act or agreement granting a right or imposing a restriction is amended, replaced or repealed and its continued effect is not shown.
Official heading (Spanish): JUICIO CONTENCIOSO ADMINISTRATIVO RESULTA PROCEDENTE SU SOBRESEIMIENTO. SI DURANTE SU TRAMITACIÓN EL ACTO O ACUERDO DE CARÁCTER GENERAL QUE CONCEDE UN DERECHO O IMPONE UNA RESTRICCIÓN ES REFORMADO, SUSTITUIDO O DEROGADO Y NO SE DEMUESTRA SU ULTRACTIVIDAD.
The action is dismissed if the general act or agreement under challenge, granting a right or imposing a restriction, is amended, replaced or repealed during the case and its continued effect is not shown. Prove it still affects the company.
Miscellaneous Tax Resolution. The proportionality test applies to examine its validity.
Official heading (Spanish): RESOLUCIÓN MISCELÁNEA FISCAL. PARA EXAMINAR SU VALIDEZ ES APLICABLE EL TEST DE PROPORCIONALIDAD.
Under diffuse constitutional review, the TFJA may apply the proportionality test to assess the reasonableness of Miscellaneous Tax Resolution rules. It offers an additional argument against SAT rules that impose excessive burdens.
Notification by jurisdictional bulletin. It is deemed made regardless of whether an electronic notice is sent to the parties.
Official heading (Spanish): NOTIFICACIÓN POR BOLETÍN JURISDICCIONAL. SE ENTIENDE REALIZADA CON INDEPENDENCIA DEL ENVÍO DE AVISO ELECTRÓNICO A LAS PARTES.
Notification through the Jurisdictional Bulletin is effective even if the electronic notice to the parties is not sent or fails. Check the Bulletin regularly rather than relying on the notice.
Competence by level, subject matter and territory. To consider it properly grounded, citing the provisions that set the legal nature of the issuing authority is unnecessary.
Official heading (Spanish): COMPETENCIA POR RAZÓN DE GRADO, MATERIA Y TERRITORIO. PARA ESTIMARLA DEBIDAMENTE FUNDADA ES INNECESARIA LA CITA DE LOS PRECEPTOS NORMATIVOS QUE PREVÉN LA NATURALEZA JURÍDICA DE LA AUTORIDAD EMISORA DEL ACTO DE MOLESTIA.
Grounding competence by level, subject matter and territory does not require citing the norms establishing the issuing authority's legal nature as a government agency or entity.
Administrative action. It lies against enforcement procedure acts challenged on the ground that the tax assessment behind them has become time-barred.
Official heading (Spanish): JUICIO CONTENCIOSO ADMINISTRATIVO. PROCEDE CONTRA ACTOS DEL PROCEDIMIENTO ADMINISTRATIVO DE EJECUCIÓN QUE SEAN IMPUGNADOS POR CONSIDERAR QUE OPERÓ LA PRESCRIPCIÓN DEL CRÉDITO FISCAL QUE LES DIO ORIGEN.
A taxpayer challenging collection acts because the underlying tax assessment is time-barred may use an administrative appeal (recurso de revocación) or a nullity action. Prescription is a defense against collection.
Inoperative ground of challenge. A challenge to retroactive application of Article 69-B of the Federal Tax Code is inoperative if the determination is based on the Federal Civil Code.
Official heading (Spanish): CONCEPTO DE IMPUGNACIÓN INOPERANTE. ES AQUEL QUE SE HACE VALER EN CONTRA DE LA APLICACIÓN RETROACTIVA DEL ARTÍCULO 69-B DEL CÓDIGO FISCAL DE LA FEDERACIÓN, SI LA DETERMINACIÓN SE FUNDA EN EL CÓDIGO CIVIL FEDERAL.
Alleging retroactive application of Article 69-B of the Federal Tax Code is inoperative if the ruling declaring operations nonexistent or simulated rests on the Federal Civil Code.
Subject-matter jurisdiction incident. It is inadmissible if it claims the Tribunal lacks subject-matter jurisdiction over the challenged ruling.
Official heading (Spanish): INCIDENTE DE INCOMPETENCIA POR MATERIA.RESULTA IMPROCEDENTE SI SE PLANTEA QUE EL TRIBUNAL CARECE DE COMPETENCIA MATERIAL PARA CONOCER DE LA RESOLUCIÓN IMPUGNADA.
The incident only determines which TFJA Chamber has subject-matter jurisdiction. It is inadmissible if it argues the Tribunal lacks subject-matter jurisdiction over the ruling.
Preclusion in the motion for reconsideration. It applies if the defendant authority challenges the order enforcing the warning that deems its information-request evidence not filed, having consented to the evidence's admission and to the treatment and legal grounds used to require it.
Official heading (Spanish): PRECLUSIÓN EN EL RECURSO DE RECLAMACIÓN.SE ACTUALIZA SI LA AUTORIDAD DEMANDADA RECLAMA EL ACUERDO QUE HIZO EFECTIVO EL APERCIBIMIENTO QUE TIENE POR NO PRESENTADA SU PRUEBA DE PETICIÓN DE INFORMES Y CONSINTIÓ LA ADMISIÓN DE DICHA PRUEBA, ASÍ COMO EL TRATAMIENTO Y LOS FUNDAMENTOS LEGALES APLICADOS PARA REQUERIRLE SU EXHIBICIÓN.
The motion for reconsideration is unfounded when the authority consented to admission of the information-request evidence and the grounds for requiring it, and then challenges the order deeming it not filed: its right has lapsed.
Subject-matter jurisdiction incident. It cannot be resolved if the challenged ruling is not before the court.
Official heading (Spanish): INCIDENTE DE INCOMPETENCIA POR RAZÓN DE MATERIA. EXISTE IMPOSIBILIDAD DE RESOLVERLO CUANDO NO SE TIENE A LA VISTA LA RESOLUCIÓN IMPUGNADA EN JUICIO.
Statements in the answer do not suffice to support a Chamber's lack of jurisdiction. Without the challenged ruling on record, its nature cannot be known and the incident cannot be resolved.
Subject-matter jurisdiction incident. When the plaintiff files under Article 16, section II, of the Federal Law of Administrative Contentious Procedure and the incident-filing authority asserts Foreign Trade Chamber jurisdiction, that authority must produce the challenged ruling or act.
Official heading (Spanish): INCIDENTE DE INCOMPETENCIA POR MATERIA.CUANDO EL ACTOR PROMUEVA UN JUICIO EN TÉRMINOS DE LA FRACCIÓN II DEL ARTÍCULO 16 DE LA LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO Y LA AUTORIDAD INCIDENTISTA AFIRME QUE SE ACTUALIZA LA COMPETENCIA MATERIAL DE LAS SALAS ESPECIALIZADAS EN MATERIA DE COMERCIO EXTERIOR, CORRESPONDE A ESTA ÚLTIMA EXHIBIR LA RESOLUCIÓN O ACTO CONTROVERTIDO.
If the plaintiff claims not to know the act (Article 16, section II, of the Federal Law of Administrative Contentious Procedure) and the authority asserts Foreign Trade Chamber jurisdiction, that authority must produce the challenged ruling or act.
Challenge to administrative acts of general application.
Official heading (Spanish): IMPUGNACIÓN DE ACTOS ADMINISTRATIVOS DE CARÁCTER GENERAL.
A general administrative act can be challenged before the TFJA in two ways: directly, as a self-executing or application-dependent act, or as part of a challenge to the specific act that applies it. Choose the route before filing.
Federal Law of Administrative Litigation Procedure. Chambers must not declare themselves incompetent on subject matter once the defendant authority or third party has filed the incident.
Official heading (Spanish): LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO. LAS SALAS NO DEBEN DECLARARSE INCOMPETENTES POR MATERIA SI YA FUE INTERPUESTO EL INCIDENTE POR LA AUTORIDAD DEMANDADA O EL TERCERO INTERESADO.
Once a subject-matter incompetence incident has been filed, the originating Chamber should not declare itself incompetent and forward the case on its own. Doing so only delays resolution of the incident.
Territorial conflict of jurisdiction. Inadmissible when it arises from a Regional Chamber declaring itself incompetent.
Official heading (Spanish): CONFLICTO DE COMPETENCIA POR RAZÓN DE TERRITORIO.ES IMPROCEDENTE CUANDO DERIVA DE LA DECLARATORIA DE INCOMPETENCIA DE UNA SALA REGIONAL.
A Regional Chamber may decline jurisdiction only by subject matter, not by territory. A territorial conflict arising from such a declaration is inadmissible, since only the defendant or a third party may raise territorial incompetence.
Evaluation of digital documents in the nullity action.
Official heading (Spanish): VALORACIÓN DE LOS DOCUMENTOS DIGITALES EN EL JUICIO CONTENCIOSO ADMINISTRATIVO.-
Administrative acts issued digitally and offered in a nullity action carry full evidentiary weight, since they are technology-generated information whose content is validated beforehand.
Motion for reconsideration (recurso de reclamación). Merely filing it does not suspend the effects of a ruling granting a precautionary measure.
Official heading (Spanish): RECURSO DE RECLAMACIÓN. SU SOLA INTERPOSICIÓN NO SUSPENDE LOS EFECTOS DE LA RESOLUCIÓN EN LA QUE SE CONCEDIÓ ALGUNA MEDIDA CAUTELAR.-
Filing a motion for reconsideration does not suspend the effects of a ruling that granted a precautionary measure. The measure remains in force while the motion is decided.
Preclusion in the nullity action. It does not apply when the administrative authority fails to address an argument in the administrative appeal.
Official heading (Spanish): IX-CASE-3CE-2 PRECLUSIÓN EN EL JUICIO DE NULIDAD. NO OPERA CUANDO LA AUTORIDAD ADMINISTRATIVA OMITE EL ESTUDIO DE ALGÚN AGRAVIO EN EL RECURSO DE REVOCACIÓN.-
If the authority fails to address an argument in the administrative appeal, the ruling is unlawful, but this does not prevent the authority from defending itself in its answer to the nullity complaint; preclusion does not apply.
Tax review appeal. It does not lie against the TFJA ruling in the incident for compensation of personal and moral damages under the last paragraph of article 39 of the Federal Law of Administrative Litigation Procedure.
Official heading (Spanish): RECURSO DE REVISIÓN FISCAL. ES IMPROCEDENTE EN CONTRA DE LA RESOLUCIÓN DICTADA POR EL TRIBUNAL FEDERAL DE JUSTICIA ADMINISTRATIVA (TFJA) EN EL INCIDENTE DE INDEMNIZACIÓN POR DAÑOS PERSONALES Y MORALES, TRAMITADO EN TÉRMINOS DEL ARTÍCULO 39, ÚLTIMO PÁRRAFO, DE LA LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO.
A tax review appeal does not lie against the TFJA's ruling in the incident for compensation of personal and moral damages under the last paragraph of article 39 of the LFPCA.
Administrative appeal (recurso de revocación). The only way to file it is through the tax mailbox.
Official heading (Spanish): RECURSO DE REVOCACIÓN. LA ÚNICA VÍA PARA PRESENTARLO ES A TRAVÉS DEL BUZÓN TRIBUTARIO.-
An administrative appeal (recurso de revocación) may only be filed through the tax mailbox. Anyone using another channel must show that an SAT exception applies; otherwise the appeal is deemed not filed.
Rule 2.18.1 of the 2018 Miscellaneous Tax Resolution and procedure form 192/CFF 'Administrative appeal filed online through the tax mailbox' do not violate the principles of statutory reservation and hierarchical subordination.
Official heading (Spanish): REGLA 2.18.1 DE LA RESOLUCIÓN MISCELÁNEA FISCAL PARA EL EJERCICIO FISCAL DE 2018 Y LA FICHA DE TRÁMITE 192/CFF “RECURSO DE REVOCACIÓN PRESENTADO EN LÍNEA A TRAVÉS DE BUZÓN TRIBUTARIO”. NO TRASGREDEN LOS PRINCIPIOS DE RESERVA DE LEY Y SUBORDINACIÓN JERÁRQUICA.-
Rule 2.18.1 of the 2018 Miscellaneous Tax Resolution and procedure form 192/CFF, governing online administrative appeals through the tax mailbox, do not breach statutory reservation or hierarchical subordination. Challenging them as exceeding the law is a weak argument.
Contentious administrative action. Dismissal is proper if, while it is pending, the general act or agreement granting a right or imposing a restriction is amended, replaced or repealed and its continued effect is not shown.
Official heading (Spanish): JUICIO CONTENCIOSO ADMINISTRATIVO RESULTA PROCEDENTE SU SOBRESEIMIENTO. SI DURANTE SU TRAMITACIÓN EL ACTO O ACUERDO DE CARÁCTER GENERAL QUE CONCEDE UN DERECHO O IMPONE UNA RESTRICCIÓN ES REFORMADO, SUSTITUIDO O DEROGADO Y NO SE DEMUESTRA SU ULTRACTIVIDAD.-
If the general agreement under challenge, which grants a right or imposes a restriction, is amended, replaced or repealed during the action, the case is dismissed unless continued effect is shown. Document early that the rule still applies to you.
Substantial procedural violation. It occurs when the instructing magistrate fails to rule on the admission of the motion for reconsideration (recurso de reclamación).
Official heading (Spanish): VIOLACIÓN SUBSTANCIAL DEL PROCEDIMIENTO.- SE ACTUALIZA CUANDO EL MAGISTRADO INSTRUCTOR OMITE PROVEER RESPECTO DE LA ADMISIÓN DEL RECURSO DE RECLAMACIÓN.-
If the instructing magistrate fails to rule on whether to admit a motion for reconsideration (recurso de reclamación), that is a substantial procedural violation, since the parties lose their right to object. It supports a request to reinstate the proceedings.
Administrative appeal. It is lawful to dismiss it when the signature on the filing differs from the one on other filings by the same appellant.
Official heading (Spanish): RECURSO DE REVOCACIÓN. ES LEGAL DESECHARLO CUANDO LA FIRMA IMPUESTA EN EL ESCRITO QUE LO CONTIENE ES DIFERENTE A LA CONTENIDA EN OTRAS PROMOCIONES PRESENTADAS POR LA MISMA RECURRENTE.-
It is lawful to dismiss an administrative appeal when the signature on the filing differs from the one on other filings by the same appellant. Make sure the representative signs consistently with the same handwritten signature.
Administrative appeal. The resolving authority has investigative powers when the signature on the filing differs from the one on other filings by the same appellant.
Official heading (Spanish): RECURSO DE REVOCACIÓN. LA AUTORIDAD RESOLUTORA CUENTA CON FACULTADES DE INVESTIGACIÓN CUANDO LA FIRMA IMPUESTA EN EL ESCRITO QUE LO CONTIENE ES DIFERENTE A LA ESTAMPADA EN OTRAS PROMOCIONES PRESENTADAS POR LA MISMA RECURRENTE.-
If the signature on an administrative appeal differs from those on other filings, the resolving authority may investigate its authenticity. A change of signature can lead to a request for clarification or dismissal.
Administrative action. Timeliness of filing the complaint when an act issued by a tax authority is served on a non-business day.
Official heading (Spanish): JUICIO CONTENCIOSO ADMINISTRATIVO. OPORTU- NIDAD PARA PRESENTAR LA DEMANDA CUANDO LA NOTIFICACIÓN DE UN ACTO EMITIDO POR AUTORIDAD FISCAL SE REALICE EN DÍA INHÁBIL.-
If a tax authority act was served on a non-business day, service is deemed made on the next business day and takes effect the day after. This shifts the start of the filing deadline.
Subject-matter jurisdiction incident. It is admissible when filed by a party with standing, even if a conflict of the same nature between Chambers was previously resolved.
Official heading (Spanish): INCIDENTE DE INCOMPETENCIA POR RAZÓN DE MATE- RIA. ES PROCEDENTE EL PROMOVIDO POR PARTE LEGI- TIMADA, SIN QUE SEA OBSTÁCULO QUE PREVIAMENTE HAYA SIDO RESUELTO UN CONFLICTO DE ESA MISMA NATURALEZA SUSCITADO ENTRE SALAS DE ESTE TRIBUNAL.-
A subject-matter jurisdiction incident filed by a party with standing is admissible even if a Section previously resolved a conflict between Chambers without reaching the merits because the challenged act was not on record.
Tax mailbox. Notarial records and testimonies are not suitable evidence to prove malfunctions.
Official heading (Spanish): BUZÓN TRIBUTARIO.- LAS ACTAS Y TESTIMONIOS NOTARIALES NO SON PRUEBAS IDÓNEAS PARA DEMOSTRAR FALLAS EN SU FUNCIONAMIENTO.-
The suitable evidence to prove a tax mailbox malfunction is expert IT evidence, not notarial records or testimonies. If you allege a malfunction, prepare the technical expert report from the start.
Administrative appeal. The five-day term in Article 123, penultimate paragraph, of the Federal Tax Code to comply with a requirement is a fatal term that cannot be extended for reasons attributable to the filer.
Official heading (Spanish): RECURSO DE REVOCACIÓN. EL TÉRMINO DE CINCO DÍAS PREVISTO EN EL ARTÍCULO 123, PENÚLTIMO PÁRRAFO, DEL CÓDIGO FISCAL DE LA FEDERACIÓN, PARA CUMPLIR UN REQUERIMIENTO, CONSTITUYE UN PLA- ZO FATAL QUE NO PUEDE PRORROGARSE POR CAUSAS IMPUTABLES AL PROMOVENTE.-
The five-day term in Article 123, penultimate paragraph, of the Federal Tax Code to comply with a requirement in an administrative appeal (recurso de revocación) is fatal and cannot be extended for reasons attributable to the filer. Calendar these deadlines.
Complaint. Filing by certified mail with return receipt.
Official heading (Spanish): DEMANDA. PRESENTACIÓN POR CORREO CERTIFICADO CON ACUSE DE RECIBO.-
If the plaintiff lives outside the city where the competent Chamber sits and mails the complaint through the Mexican Postal Service with return receipt, the mailing date counts as the filing date.
Materiality of transactions backed by tax receipts. The evidentiary standard must not go beyond what is objective and reasonable given the nature of the transaction audited.
Official heading (Spanish): MATERIALIDAD DE LAS OPERACIONES AMPARADAS EN COMPROBANTES FISCALES. EL ESTÁNDAR PROBATORIO PARA ACREDITARLA NO DEBE IR MÁS ALLÁ DE LO OBJETIVO Y RAZONABLE EN RELACIÓN CON LA NATURALEZA DE LA OPERACIÓN VERIFICADA.
To prove the materiality of transactions backed by tax receipts, the evidentiary standard must be objective and reasonable for the nature of the transaction, and taxpayers cannot be required to prove impossible or excessive points.
Materiality of transactions backed by tax receipts. Depending on the transaction and available evidence, it may be established through indicia when they suffice to show it.
Official heading (Spanish): MATERIALIDAD DE LAS OPERACIONES AMPARADAS EN COMPROBANTES FISCALES. SEGÚN LA NATURALEZA DE LA OPERACIÓN Y LAS PRUEBAS DISPONIBLES, SE PUEDE TENER POR ACREDITADA CON INDICIOS, CUANDO SEAN SUFICIENTES PARA EVIDENCIARLA.
Materiality can be established through indirect evidence or indicia if they are suitable and sufficient to show it rationally, given the transaction's nature and available proof. This matters when direct proof is lacking.
Complaint. If, in complying with a ruling, the authority issues another decision that partly repeats the annulled one, this gives rise to defective compliance, not repetition.
Official heading (Spanish): QUEJA. SI EN CUMPLIMIENTO A UN FALLO LA AUTORIDAD EMITE OTRA RESOLUCIÓN EN DONDE REPITE PARCIALMENTE LA ANULADA, DA LUGAR A QUE EXISTA EN SU CASO DEFECTO EN EL CUMPLIMIENTO Y NO ASÍ REPETICIÓN.-
If, when complying with a judgment, the authority issues a decision that partly repeats the annulled one, this is defective compliance and not repetition of the annulled act. The remedy is a complaint for defect.
Jurisdictional dispute over territory. The plaintiff's statement of its tax address is insufficient to fix the Regional Chamber's competence when the exception in Article 34, section III of the TFJA Organic Law applies.
Official heading (Spanish): INCIDENTE DE INCOMPETENCIA POR RAZÓN DE TERRITORIO. RESULTA INSUFICIENTE LA MANIFESTACIÓN DE LA ACTORA RESPECTO DE LA UBICACIÓN DE SU DOMICILIO FISCAL PARA DETERMINAR LA COMPETENCIA DE LAS SALAS REGIONALES, CUANDO SE ACTUALIZA LA EXCEPCIÓN DEL ARTÍCULO 34 FRACCIÓN III, DE LA LEY ORGÁNICA DEL TRIBUNAL FEDERAL DE JUSTICIA FISCAL Y ADMINISTRATIVA.-
For decisions issued by the Large Taxpayers General Administration or its units, territorial competence follows the issuing authority's seat, even if the plaintiff states a different tax address. This governs where the complaint must be filed.
Federal Law of Administrative Contentious Procedure. Administrative action. Where an administrative appeal is upheld and the assessment annulled so a new ruling weighs evidence, and the plaintiff asks the Chambers to do so under open litigation, the request is proper if the record suffices.
Official heading (Spanish): LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO JUICIO CONTENCIOSO ADMINISTRATIVO. SI EN LA RESOLUCIÓN IMPUGNADA SE RESUELVE UN RECURSO DE REVOCACIÓN EN EL SENTIDO DE DECLARARLO FUNDADO, ANULANDO LA DETERMINANTE DEL CRÉDITO FISCAL PARA EL EFECTO DE QUE SE EMITA UNA NUEVA RESOLUCIÓN EN LA QUE SE VALOREN PRUEBAS, Y EN LA DEMANDA DE NULIDAD SE SOLICITA QUE, EN ATENCIÓN AL PRINCIPIO DE LITIS ABIERTA, DICHO ANÁLISIS SE REALICE POR LAS SALAS DE ESTE TRIBUNAL. ES PROCEDENTE DICHA PETICIÓN, SI SE CUENTA CON ELEMENTOS SUFICIENTES PARA ELLO, CON INDEPENDENCIA DEL RESULTADO QUE DERIVE DEL ANÁLISIS PROBATORIO QUE SE REALICE, YA QUE DEBE IMPERAR EL PRINCIPIO DE CERTEZA JURÍDICA CONSAGRADO EN EL ARTÍCULO 17 CONSTITUCIONAL.-
If an appeal annulled the assessment so evidence could be weighed and the plaintiff asks the Tribunal to do it under open litigation, the request is proper when the record suffices, whatever the result, for legal certainty under Article 17 of the Constitution.
Compliance with judgment. The four-month term under Article 52, second paragraph, of the Federal Law of Administrative Contentious Procedure runs from the business day after the Tribunal notifies the authority that the judgment is final.
Official heading (Spanish): CUMPLIMIENTO DE SENTENCIA. EL PLAZO DE CUATRO MESES QUE ESTABLECE EL ARTÍCULO 52 SEGUNDO PÁRRAFO DE LA LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO, SE COMPUTA A PARTIR DEL DÍA HÁBIL SIGUIENTE A AQUEL EN QUE ESTE TRIBUNAL COMUNICA A LA AUTORIDAD LA FIRMEZA DEL FALLO.-
The four months under Article 52, second paragraph, of the Federal Law of Administrative Contentious Procedure run from the business day after notice of the finality order takes effect. The Tribunal itself oversees compliance with its judgments.
Nullity judgment for effects. It must be complied with within four months after it becomes final, and failure to do so extinguishes the authority's right to comply.
Official heading (Spanish): SENTENCIA DE NULIDAD PARA EFECTOS.- DEBE CUMPLIRSE EN EL PLAZO DE CUATRO MESES, SIGUIENTES A LA FECHA EN QUE QUEDE FIRME LA SENTENCIA Y DE OMITIRSE SU CUMPLIMIENTO DENTRO DE ESE LAPSO PRECLUYE EL DERECHO DE LA AUTORIDAD PARA TAL EFECTO.-
A nullity judgment for effects must be complied with within four months of becoming final; after that, the authority's right lapses. The affected party may file a complaint (queja) with the Chamber, Section or Plenary that issued the judgment.
Field audit. To consider the order properly grounded, it need not cite Article 53 of the Federal Tax Code.
Official heading (Spanish): VISITA DOMICILIARIA. PARA ESTIMAR DEBIDAMENTE FUNDADA LA ORDEN RELATIVA, ES INNECESARIO INVOCAR EN ELLA EL ARTÍCULO 53 DEL CÓDIGO FISCAL DE LA FEDERACIÓN.-
A field audit order need not cite Article 53 of the Federal Tax Code, as it sets no specific competence. Although it gives certainty on deadlines, its omission does not affect the outcome of the final ruling.
Expert evidence. Redoing its production is a power the reporting Magistrate may propose to the Section in order to reopen the trial's investigation stage.
Official heading (Spanish): PRUEBA PERICIAL. LA REPOSICIÓN EN SU DESAHOGO ES UNA FACULTAD QUE EL MAGISTRADO PONENTE PUEDE PROPONER A LA SECCIÓN PARA ORDENAR LA REAPERTURA EN LA INSTRUCCIÓN DEL JUICIO.-
Reporting Magistrates of the Sections may propose regularizing the proceeding and reopening the investigation stage when expert evidence was taken irregularly.
Conventionality and unconstitutionality review. It requires specifying the general norm or human right in dispute.
Official heading (Spanish): CONTROL DE CONVENCIONALIDAD E INCONSTITUCIONALIDAD. PARA SU ANÁLISIS SE REQUIERE QUE SE ESPECIFIQUE CUÁL ES LA NORMA GENERAL O DERECHO HUMANO QUE ESTÁ EN DISCUSIÓN.-
A generic claim that the applied norms are unconventional is not enough. The complaint must identify the general norm or human right in dispute so the court can analyze it.
Closing arguments filed on time. If the instructing Magistrate has not ruled on their admission, they must be admitted and weighed when judgment is issued, so as not to delay resolution, in line with the principle of promptness in Article 17 of the Constitution.
Official heading (Spanish): ALEGATOS, PRESENTADOS EN TIEMPO Y FORMA. CUANDO EL MAGISTRADO INSTRUCTOR NO SE HAYA PRONUNCIADO SOBRE SU ADMISIÓN, DEBEN SER ADMITIDOS Y VALORADOS AL MOMENTO DE EMITIR LA SENTENCIA, PARA NO DILATAR LA RESOLUCIÓN DEL JUICIO, EN CUMPLIMIENTO AL PRINCIPIO DE CELERIDAD, ESTABLECIDO EN EL ARTÍCULO 17 CONSTITUCIONAL.-
If closing arguments were filed on time and the instructing Magistrate did not rule on them, the Chamber, Section or Plenary must admit and weigh them in the judgment, without delaying the action, per Article 17 of the Constitution.
Handwritten signature. It is a requirement of every filing and cannot be replaced by a fingerprint, except in the cases provided in Article 4 of the Federal Law of Administrative Contentious Procedure.
Official heading (Spanish): FIRMA AUTÓGRAFA. CONSTITUYE UN REQUISITO DE TODA PROMOCIÓN, QUE NO PUEDE SER SUSTITUIDO POR LA HUELLA DIGITAL, SALVO QUE SE ACTUALICEN LOS CASOS DE EXCEPCIÓN PREVISTOS EN EL NUMERAL 4 DE LA LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO.-
A handwritten signature may be replaced by a fingerprint only if the filer cannot or does not know how to sign, and the filing must say so (Article 4 of the Federal Law of Administrative Contentious Procedure). Otherwise it is required in every filing.
Administrative action. It is available against the enforcement procedure in which the authority attached the credit portfolio, without requiring a prior publication of the auction notice.
Official heading (Spanish): JUICIO CONTENCIOSO ADMINISTRATIVO. PROCEDE EN CONTRA DEL PROCEDIMIENTO ADMINISTRATIVO DE EJECUCIÓN EN EL QUE LA AUTORIDAD EMBARGÓ LA CARTERA DE CRÉDITOS, SIN QUE SEA EXIGIBLE LA EXISTENCIA DE UNA PUBLICACIÓN DE CONVOCATORIA DE REMATE.-
A nullity action is available against attachment of a credit portfolio in the administrative enforcement procedure, without waiting for the auction notice. The affected party can challenge the attachment immediately.
Competence by level, subject matter and territory. To consider it properly grounded, citing the provisions that set the legal nature of the issuing authority is unnecessary.
Official heading (Spanish): COMPETENCIA POR RAZÓN DE GRADO, MATERIA Y TERRITORIO. PARA ESTIMARLA DEBIDAMENTE FUNDADA ES INNECESARIA LA CITA DE LOS PRECEPTOS NORMATIVOS QUE PREVÉN LA NATURALEZA JURÍDICA DE LA AUTORIDAD EMISORA DEL ACTO DE MOLESTIA.-
To ground competence by level, subject matter and territory, the authority need not cite provisions establishing its legal nature as an agency or entity. Arguing otherwise is unlikely to succeed.
Immobilization procedure for final tax assessments. The notice informing the taxpayer of the freezing of its bank deposits may be challenged before the TFJA.
Official heading (Spanish): PROCEDIMIENTO DE INMOVILIZACIÓN DERIVADO DE CRÉDITOS FISCALES FIRMES. EL OFICIO QUE INFORMA A LA CONTRIBUYENTE SOBRE LA INMOVILIZACIÓN DE LOS DEPÓSITOS EN SU CUENTA BANCARIA ES IMPUGNABLE ANTE EL TRIBUNAL FEDERAL DE JUSTICIA ADMINISTRATIVA.-
The notice informing a taxpayer that its bank deposits are frozen over a final tax assessment may be challenged before the TFJA, and the taxpayer may also question the underlying procedure.
Immobilization procedure for final tax assessments. It is not governed by Articles 151, 152 and 155 of the Federal Tax Code.
Official heading (Spanish): PROCEDIMIENTO DE INMOVILIZACIÓN DERIVADO DE CRÉDITOS FISCALES FIRMES. NO SE RIGE POR LO DISPUESTO EN LOS ARTÍCULOS 151, 152 Y 155 DEL CÓDIGO FISCAL DE LA FEDERACIÓN.-
Freezing of deposits over final, unsecured assessments stems from a distinct summary collection procedure and is not governed by Articles 151, 152 and 155 of the Federal Tax Code.
Subject-matter jurisdiction incident. It is inadmissible if it claims the Tribunal lacks subject-matter jurisdiction over the challenged ruling.
Official heading (Spanish): INCIDENTE DE INCOMPETENCIA POR MATERIA.- RESULTA IMPROCEDENTE SI SE PLANTEA QUE EL TRIBUNAL CARECE DE COMPETENCIA MATERIAL PARA CONOCER DE LA RESOLUCIÓN IMPUGNADA.-
The subject-matter jurisdiction incident serves to decide which TFJA Chamber hears the case. It is inadmissible if it argues that the Tribunal as a whole lacks jurisdiction over the ruling.
Subject-matter conflict of jurisdiction. It is inadmissible when it arises from a track reassignment under Article 58-19, section III, of the Federal Law of Administrative Contentious Procedure.
Official heading (Spanish): CONFLICTO DE COMPETENCIA POR RAZÓN DE MATERIA. ES IMPROCEDENTE CUANDO DERIVA DE LA DETERMINACIÓN DE RECONDUCCIÓN DE VÍA REALIZADA EN TÉRMINOS DEL ARTÍCULO 58-19, FRACCIÓN III, DE LA LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO.-
A Regional Chamber cannot raise a subject-matter jurisdiction conflict against a track reassignment ordered by the Specialized Chamber under Article 58-19, section III, of the Federal Law of Administrative Contentious Procedure.
Track reassignment under Article 58-19, section III, of the Federal Law of Administrative Contentious Procedure. It obliges the ordinary Regional Chamber to process the case sent by the Specialized Chamber.
Official heading (Spanish): RECONDUCCIÓN DE VÍA ESTABLECIDA EN EL ARTÍCULO 58-19, FRACCIÓN III, DE LA LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO, OBLIGA A LA SALA REGIONAL ORDINARIA A INSTRUIR EL ASUNTO ENVIADO POR LA SALA ESPECIALIZADA.
When the Specialized Chamber reassigns the track, the ordinary Regional Chamber cannot reject the case and must continue the investigation stage.
Preclusion in the motion for reconsideration. It applies if the defendant authority challenges the order enforcing the warning that deems its information-request evidence not filed, having consented to the evidence's admission and to the treatment and legal grounds used to require it.
Official heading (Spanish): PRECLUSIÓN EN EL RECURSO DE RECLAMACIÓN.- SE ACTUALIZA SI LA AUTORIDAD DEMANDADA RECLAMA EL ACUERDO QUE HIZO EFECTIVO EL APERCIBIMIENTO QUE TIENE POR NO PRESENTADA SU PRUEBA DE PETICIÓN DE INFORMES Y CONSINTIÓ LA ADMISIÓN DE DICHA PRUEBA, ASÍ COMO EL TRATAMIENTO Y LOS FUNDAMENTOS LEGALES APLICADOS PARA REQUERIRLE SU EXHIBICIÓN.-
The right to challenge the order deeming information-request evidence not filed is lost if the authority consented to its admission and the grounds on which it was required. The motion for reconsideration is unfounded.
Ruling on an administrative appeal. Improving the grounding and reasoning of the contested ruling is unlawful, as it violates the principles of consistency and non reformatio in peius.
Official heading (Spanish): RESOLUCIÓN RECAÍDA A UN RECURSO DE REVOCACIÓN. AQUELLA QUE MEJORA LA FUNDAMENTACIÓN Y MOTIVACIÓN DE LA RESOLUCIÓN RECURRIDA RESULTA ILEGAL, AL CONTRAVENIR LOS PRINCIPIOS DE CONGRUENCIA DE LAS RESOLUCIONES Y NON REFORMATIO IN PEIUS.-
A ruling on an administrative appeal (recurso de revocación) cannot improve the grounding and reasoning of the contested act. The act must be reviewed on its own grounds and, if unlawful, the challenged ruling annulled.
Ruling on an administrative appeal. If it is a digital document, it must be notified through the tax mailbox.
Official heading (Spanish): RESOLUCIÓN QUE RECAE AL RECURSO DE REVOCACIÓN. TRATÁNDOSE DE UN DOCUMENTO DIGITAL, DEBE NOTIFICARSE POR BUZÓN TRIBUTARIO.-
Even if the appellant designated an address for personal notices, a digital ruling resolving the administrative appeal must be notified through the tax mailbox.
Statute of limitations. Its computation follows article 146 of the Federal Tax Code in force when the tax assessment became legally enforceable.
Official heading (Spanish): IX-CASE-3CE-1 PRESCRIPCIÓN. PARA SU CÓMPUTO ES APLICABLE EL ARTÍCULO 146 DEL CÓDIGO FISCAL DE LA FEDERACIÓN, VIGENTE AL MOMENTO EN QUE FUE LEGALMENTE EXIGIBLE EL CRÉDITO FISCAL.-
Limitation of a tax assessment is computed using the interruption and suspension grounds of article 146 of the Federal Tax Code in force when the assessment became enforceable, not when the ruling is issued.
Motion for reconsideration (reclamación). It lies against the Collegiate Circuit Court president's order admitting an amparo complaint or appeal when its manifest inadmissibility is alleged.
Official heading (Spanish): RECURSO DE RECLAMACIÓN. PROCEDE CONTRA EL ACUERDO EMITIDO POR EL MAGISTRADO PRESIDENTE DE UN TRIBUNAL COLEGIADO DE CIRCUITO, EN EL QUE ADMITE A TRÁMITE UNA DEMANDA DE AMPARO O UN RECURSO, CUANDO SE ALEGUE SU NOTORIA IMPROCEDENCIA.
A motion for reconsideration lies against a Collegiate Circuit Court president's order admitting an amparo complaint or appeal when its manifest inadmissibility is alleged. It lets you contest admission early.
Challenged resolution in the nullity action. Attaching a simple copy to the complaint suffices for Article 15, section III of the Federal Law of Administrative Litigation Procedure.
Official heading (Spanish): RESOLUCIÓN IMPUGNADA EN EL JUICIO DE NULIDAD. ES SUFICIENTE QUE CON LA DEMANDA SE EXHIBA COPIA SIMPLE DE DICHA RESOLUCIÓN PARA SATISFACER EL REQUISITO PREVISTO EN EL ARTÍCULO 15, FRACCIÓN III, DE LA LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO.
Attaching a simple copy of the challenged resolution to the nullity complaint satisfies Article 15, section III of the Federal Law of Administrative Litigation Procedure. An original or certified copy cannot be demanded.
Negative tacit resolution (negativa ficta). It arises even if the request is filed with an incompetent authority.
Official heading (Spanish): NEGATIVA FICTA. SE CONFIGURA AUN CUANDO LA PETICIÓN SE PRESENTE ANTE UNA AUTORIDAD INCOMPETENTE.
A tacit denial (negativa ficta) can arise even when the request was filed with an incompetent authority, if the other legal requirements are met. Filing with the wrong authority does not by itself prevent challenging the silence.
Service by posting in the objection appeal (recurso de inconformidad) under the Social Security Law. It must meet articles 11, first paragraph, and 12, section II of that appeal's regulations to safeguard legality and legal certainty.
Official heading (Spanish): NOTIFICACIONES POR ESTRADOS EN EL RECURSO DE INCONFORMIDAD PREVISTO EN LA LEY DEL SEGURO SOCIAL. DEBEN CUMPLIR LOS REQUISITOS ESTABLECIDOS EN LOS ARTÍCULOS 11, PRIMER PÁRRAFO Y 12, FRACCIÓN II, DEL REGLAMENTO DE DICHO RECURSO, A EFECTO DE SALVAGUARDAR LOS PRINCIPIOS DE LEGALIDAD Y SEGURIDAD JURÍDICA.
Service by posting in the objection appeal (recurso de inconformidad) under the Social Security Law must satisfy articles 11, first paragraph, and 12, section II of the appeal's regulations, to protect legality and legal certainty.
Indirect amparo judgments. When granting protection for failure to comply with an administrative litigation judgment, the district judge must analyze its terms to assess, strictly for consistency, the defendant authority's compliance.
Official heading (Spanish): SENTENCIAS DE AMPARO INDIRECTO. CUANDO OTORGAN LA PROTECCIÓN CONSTITUCIONAL EN ASUNTOS EN LOS QUE EL ACTO RECLAMADO FUE LA FALTA DE CUMPLIMIENTO DE LA SENTENCIA DICTADA EN UN JUICIO CONTENCIOSO ADMINISTRATIVO, EL JUEZ DE DISTRITO DEBE HACER UN ANÁLISIS DE LOS TÉRMINOS EN QUE SE EMITIERON PARA ESTAR EN CONDICIONES DE CALIFICAR, ESTRICTAMENTE PARA EFECTOS DE CONGRUENCIA, SU CUMPLIMIENTO POR PARTE DE LA AUTORIDAD DEMANDADA.
When amparo is granted for non-compliance with an administrative litigation judgment, the district judge must analyze that judgment's terms to assess, only for consistency purposes, whether the defendant authority complied.
Administrative appeal (recurso de revocación). Offering the administrative file does not excuse the taxpayer from submitting the contested ruling and its notification records when expressly required.
Official heading (Spanish): RECURSO DE REVOCACIÓN. EL HECHO DE OFRECER EL EXPEDIENTE ADMINISTRATIVO NO EXIME AL CONTRIBUYENTE DE LA OBLIGACIÓN DE EXHIBIR LA RESOLUCIÓN RECURRIDA Y SUS CONSTANCIAS DE NOTIFICACIÓN QUE LE FUERON EXPRESAMENTE REQUERIDAS.-
Offering the administrative file does not replace the duty to submit the contested ruling and its notification records when the authority requests them. Failure to do so means the appeal is deemed not filed. Answer every request in full.
Administrative appeal (recurso de revocación). It is lawful to deem it not filed if the brief or any other filing to process it is submitted by a channel other than the tax mailbox.
Official heading (Spanish): RECURSO DE REVOCACIÓN. ES LEGAL TENERLO POR NO PRESENTADO SI EL ESCRITO O CUALQUIER OTRA PROMOCIÓN PARA DARLE TRÁMITE SE REALIZA POR VÍA DISTINTA AL BUZÓN TRIBUTARIO.-
The authority may lawfully deem an administrative appeal (recurso de revocación) not filed if the brief, or any later filing answering a request, is sent by any channel other than the tax mailbox. The entire procedure must use the same channel.
Administrative appeals. In resolving them, the authority may not improve the legal grounds of the contested ruling.
Official heading (Spanish): RECURSOS ADMINISTRATIVOS.- AL RESOLVERLOS NO PUEDE MEJORARSE LA FUNDAMENTACIÓN DE LA RESOLUCIÓN RECURRIDA.-
In deciding an administrative appeal, the authority acts as reviewer and must assess the contested ruling as issued. It may not improve its legal grounds. Defects in the original ruling can therefore be raised without fear of being cured on appeal.
Conflicting rulings. An authorized person is not a party entitled to report them; however, if the report is complete, any magistrate of the Plenary may adopt and resolve it under article 77 of the Federal Administrative Litigation Procedure Law.
Official heading (Spanish): CONTRADICCIÓN DE SENTENCIAS. EL AUTORIZADO NO ES PARTE LEGITIMADA PARA DENUNCIARLA; SIN EMBARGO, SI LA MISMA SE ENCUENTRA INTEGRADA, CUALQUIER MAGISTRADO DEL PLENO JURISDICCIONAL DEL TRIBUNAL PUEDE ASUMIRLA Y RESOLVERLA DE CONFORMIDAD CON EL ARTÍCULO 77 DE LA LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO.-
An authorized representative lacks standing to report conflicting rulings. Still, if the report is complete, any magistrate of the Plenary may adopt it as his or her own and resolve it under article 77 of the Federal Administrative Litigation Procedure Law.
Press reports cannot constitute notorious facts.
Official heading (Spanish): NOTAS PERIODÍSTICAS, NO PUEDEN CONSTITUIR HECHOS NOTORIOS.-
Press reports do not qualify as notorious facts. A notorious fact is one publicly and generally known, not something published in a given outlet. Anyone relying on a news item must prove the underlying fact with other evidence.
Complaint (queja). It is inadmissible when the legal period to comply with the judgment has not elapsed.
Official heading (Spanish): QUEJA, RESULTA IMPROCEDENTE CUANDO NO HA TRANSCURRIDO EL PLAZO LEGAL ESTABLECIDO PARA DAR CUMPLIMIENTO A LA SENTENCIA.-
A complaint (queja) for non-compliance with a judgment is inadmissible if filed before the legal four-month period, counted from when the judgment becomes final, has run. Wait for the period to expire before filing.
Substantive right to a refund. If the nullity is declared and the right recognized but the Chamber lacks enough elements to fix the exact amount, nullity is declared so that the authority calculates the amount to be refunded.
Official heading (Spanish): DERECHO SUBJETIVO A LA DEVOLUCIÓN. EN EL CASO DE QUE SE DECLARE LA NULIDAD DEL ACTO Y SE RECONOZCA EL DERECHO SUBJETIVO, PERO LA SALA CONSIDERE QUE NO CUENTA CON ELEMENTOS SUFICIENTES PARA DETERMINAR EL MONTO EXACTO QUE CORRESPONDE EN DEVOLUCIÓN, LO PROCEDENTE ES DECLARAR LA NULIDAD PARA EFECTO DE QUE SEA LA AUTORIDAD QUIEN CALCULE EL MONTO A DEVOLVER.-
If the Chamber recognizes the right to a refund but lacks the elements to set the exact amount, it declares nullity so the authority calculates it. The taxpayer keeps the right, but quantification is left to the SAT.
Administrative enforcement procedure. As an exception, it may be challenged before the TFJA before the auction notice is published when bank accounts are attached.
Official heading (Spanish): PROCEDIMIENTO ADMINISTRATIVO DE EJECUCIÓN, COMO EXCEPCIÓN PUEDE IMPUGNARSE ANTE EL TRIBUNAL FEDERAL DE JUSTICIA ADMINISTRATIVA ANTES DE LA PUBLICACIÓN DE LA CONVOCATORIA DE REMATE, CUANDO SE ENCUENTREN EMBARGADAS CUENTAS BANCARIAS.-
A bank account attachment is an irreparable act and may be challenged right away by administrative appeal or litigation action, without waiting for an auction notice. This is the route for a company whose accounts are frozen.
Administrative appeal. Failure to assess the evidence offered is unlawful.
Official heading (Spanish): RECURSO DE REVOCACIÓN. OMISIÓN EN VALORAR LAS PRUEBAS OFERTADAS, ES ILEGAL.-
It is unlawful for the authority resolving an administrative appeal to refuse to assess the evidence the appellant offered. Evidence filed in the appeal has consequences if the authority ignores it.
Jurisdictional conflict between ordinary Regional Chambers. It does not arise when the new action stems from a decision issued in compliance with a complaint for defect or excess.
Official heading (Spanish): CONFLICTO COMPETENCIAL ENTRE SALAS REGIONALES ORDINARIAS. NO SE ACTUALIZA CUANDO EL NUEVO JUICIO INSTAURADO DEVIENE DE UNA RESOLUCIÓN EMITIDA EN CUMPLIMIENTO A UNA QUEJA POR DEFECTO O EXCESO.-
There is no jurisdictional conflict between Regional Chambers when the new action arises from a decision issued in compliance with a complaint for defect or excess. It is a new decision, and competence is resolved under Article 58.
Judgments of this Tribunal are deemed complied with when, within the statutory term, the authority issues a new ruling resolving the annulled administrative appeal and gives the auditing authority guidelines for issuing the new assessment.
Official heading (Spanish): SENTENCIAS EMITIDAS POR ESTE TRIBUNAL SE TIENEN POR CUMPLIMENTADAS CUANDO LA AUTORIDAD ADMINISTRATIVA DENTRO DEL PLAZO PREVISTO POR LA LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO, EMITE UNA NUEVA RESOLUCIÓN EN LA QUE RESUELVE LA INSTANCIA DEL RECURSO DE REVOCACIÓN QUE FUE ANULADO POR ESTE TRIBUNAL Y LE PRECISA A LA AUTORIDAD FISCALIZADORA LOS LINEAMIENTOS SOBRE LOS CUALES DEBE EMITIR EL NUEVO CRÉDITO FISCAL.-
The authority complies with the judgment if, within the statutory term, it issues a new ruling that follows the judgment, resolves the annulled administrative appeal and gives the auditing authority guidelines for issuing the new assessment.
Complaint for excess. It is inadmissible if, before filing, compliance with the judgment was already declared through the ex officio procedure under Article 58, section I, of the Federal Law of Administrative Contentious Procedure.
Official heading (Spanish): QUEJA POR EXCESO. RESULTA IMPROCEDENTE SI PREVIO A SU INTERPOSICIÓN Y CON LA MISMA RESOLUCIÓN QUE LA ORIGINA, YA SE TUVO POR CUMPLIDA LA SENTENCIA A TRAVÉS DEL PROCEDIMIENTO DE OFICIO PREVISTO EN EL ARTÍCULO 58, FRACCIÓN I, DE LA LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO.-
A complaint for excess is inadmissible if, before it was filed and based on the same ruling, the judgment was already deemed complied with in the ex officio procedure under Article 58, section I, of the Federal Law of Administrative Contentious Procedure.
Federal administrative litigation. When nullity of a tax assessment for unpaid IMSS contributions is sought, workers must be summoned through their representative as interested third parties.
Official heading (Spanish): JUICIO CONTENCIOSO ADMINISTRATIVO FEDERAL. CUANDO SE DEMANDA LA NULIDAD DE UN CRÉDITO FISCAL POR OMISIÓN DE PAGO DE CUOTAS OBRERO PATRONALES, DEBE LLAMARSE A LOS TRABAJADORES POR CONDUCTO DE SU REPRESENTANTE, AL TENER EL CARÁCTER DE TERCEROS INTERESADOS.
When nullity of a tax assessment for unpaid IMSS contributions is sought, workers must be summoned through their representative as interested third parties. Otherwise amparo is granted to restart the proceeding.
Failure to process an administrative proceeding. A stay is available so the responsible authority does not violate the right to prompt and complete justice under article 17 of the Federal Constitution and acts according to due process.
Official heading (Spanish): OMISIÓN DE TRAMITAR UN PROCEDIMIENTO ADMINISTRATIVO. PROCEDE CONCEDER LA SUSPENSIÓN PARA QUE LA RESPONSABLE NO VIOLE EL DERECHO HUMANO DE ACCESO A UNA JUSTICIA PRONTA Y COMPLETA RECONOCIDO EN EL ARTÍCULO 17 DE LA CONSTITUCIÓN FEDERAL Y PROCEDA CONFORME A SUS FACULTADES, SIGUIENDO LAS REGLAS DEL DEBIDO PROCESO.
When authority omissions in an administrative proceeding are challenged, a stay is available so the authority respects prompt and complete justice (Constitution, article 17) and acts within its powers and due process.
Exception to the definitiveness principle. Exhausting the federal administrative litigation before filing indirect amparo is unnecessary, as the Federal Law of Administrative Litigation Procedure imposes stricter requirements for a stay than the Amparo Law.
Official heading (Spanish): EXCEPCIÓN AL PRINCIPIO DE DEFINITIVIDAD. ES INNECESARIO AGOTAR EL JUICIO CONTENCIOSO ADMINISTRATIVO FEDERAL PREVIAMENTE A PROMOVER EL JUICIO DE AMPARO INDIRECTO, AL EXIGIR LA LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO MAYORES REQUISITOS PARA CONCEDER LA SUSPENSIÓN QUE LOS PREVISTOS EN LA LEY DE AMPARO.
Because the LFPCA imposes more requirements than the Amparo Law to grant a stay, the definitiveness exception applies and the federal nullity action need not be exhausted before indirect amparo.
Administrative litigation in the State of Nayarit. It must be exhausted before filing indirect amparo against administrative acts and omissions of municipal and state executive authorities, since the local Law of Administrative Justice and Procedures imposes no stricter stay requirements than the Amparo Law.
Official heading (Spanish): JUICIO CONTENCIOSO ADMINISTRATIVO EN EL ESTADO DE NAYARIT. DEBE AGOTARSE PREVIAMENTE A PROMOVER EL JUICIO DE AMPARO INDIRECTO CONTRA LOS ACTOS Y OMISIONES DE CARÁCTER ADMINISTRATIVO ORDENADOS, EJECUTADOS O TRATADOS DE EJECUTAR POR AUTORIDADES MUNICIPALES Y DEL PODER EJECUTIVO DE DICHA ENTIDAD, AL NO PREVER LA LEY DE JUSTICIA Y PROCEDIMIENTOS ADMINISTRATIVOS LOCAL MAYORES REQUISITOS PARA CONCEDER LA SUSPENSIÓN QUE LOS PREVISTOS EN LA LEY DE AMPARO.
In Nayarit, the state administrative action must be pursued first against administrative acts and omissions of municipal and state executive authorities. Otherwise indirect amparo is inadmissible under article 61, section XX, of the Amparo Law.
Expansion of the complaint in a nullity action processed through the TFJA's online justice system. Its dismissal may be served personally under the formalities of article 58-N of the Federal Law of Administrative Litigation Procedure, not directly by electronic bulletin.
Official heading (Spanish): AMPLIACIÓN DE DEMANDA EN EL JUICIO DE NULIDAD TRAMITADO A TRAVÉS DEL SISTEMA DE JUSTICIA EN LÍNEA DEL TRIBUNAL FEDERAL DE JUSTICIA ADMINISTRATIVA. PROCEDE NOTIFICAR PERSONALMENTE SU DESECHAMIENTO, CONFORME A LAS FORMALIDADES PREVISTAS EN EL ARTÍCULO 58-N DE LA LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO Y NO DIRECTAMENTE MEDIANTE BOLETÍN ELECTRÓNICO.
In an online nullity action before the TFJA, an order dismissing an expanded complaint must be served personally under article 58-N of the Federal Law of Administrative Litigation Procedure, not by electronic bulletin, because it affects the plaintiff's procedural rights.
Work-risk insurance premium. It cannot be rectified if the IMSS does not show that the company's activities differ from its self-classification and carry a hazard that warrants it.
Official heading (Spanish): PRIMA DEL SEGURO DE RIESGOS DE TRABAJO. ES IMPROCEDENTE SU RECTIFICACIÓN SI EL INSTITUTO MEXICANO DEL SEGURO SOCIAL (IMSS) NO ACREDITA QUE LAS ACTIVIDADES DE LA EMPRESA SON DIVERSAS A LAS QUE SE AUTOCLASIFICÓ, QUE CONLLEVEN UNA PELIGROSIDAD QUE LA AMERITE.
The IMSS cannot rectify a company's work-risk premium unless it proves the company performs activities different from its self-classification that carry a hazard justifying the change. The burden rests on the IMSS.
Amplification of the complaint. To ensure adequate defense, the Instructing Magistrate must expressly grant the period for the plaintiff to exercise that right, notifying the order properly.
Official heading (Spanish): AMPLIACIÓN A LA DEMANDA. PARA GARANTIZAR UNA ADECUADA DEFENSA, EL MAGISTRADO INSTRUCTOR DEBE OTORGAR DE MANERA EXPRESA EL PLAZO PARA QUE LA ACTORA EJERZA AQUEL DERECHO, NOTIFICANDO EL AUTO RELATIVO COMO CORRESPONDA.-
Amplifying the complaint is a right that cannot be denied outright: the Instructing Magistrate must expressly grant the legal period and notify the order properly. Make sure that period is opened.
Admissibility of the lesivity action. The administrative determination must have been issued in exercise of discretionary powers.
Official heading (Spanish): PROCEDENCIA DEL JUICIO DE LESIVIDAD. ES NECESARIO QUE LA DETERMINACIÓN DE LA AUTORIDAD ADMINISTRATIVA SEA DICTADA EN EJERCICIO DE SUS FACULTADES DISCRECIONALES.-
A lesivity action does not lie against an act the authority issued as mere executor of a final TFJA judgment, since it is not acting under discretionary powers. It protects taxpayers holding a favorable judgment.
Admissibility of the lesivity action. Dismissal.
Official heading (Spanish): PROCEDENCIA DEL JUICIO DE LESIVIDAD. SOBRESEIMIENTO.-
For a lesivity action to proceed, the act must be a concrete act of authority from which a legitimate claim in the individual's favor can be derived, among other requirements. Otherwise the case is dismissed.
Third party with an interest. When the lawfulness of a profit-sharing distribution is challenged, the instructing magistrate must verify that the person named by the plaintiff holds that capacity.
Official heading (Spanish): TERCERO INTERESADO. CUANDO SE CONTROVIERTA LA LEGALIDAD DEL REPARTO DE UTILIDADES, EL MAGISTRADO INSTRUCTOR DEBE CERCIORARSE QUE LA PERSONA SEÑALADA POR LA ACTORA OSTENTA TAL CARÁCTER.-
When a profit-sharing distribution is challenged, the instructing magistrate must verify that the person the plaintiff names truly represents the workers. Third-party status does not arise from the plaintiff's say-so alone.
Imperfect norm. The last paragraph of Article 92 of the Federal Law of Administrative Procedure constitutes one.
Official heading (Spanish): NORMA IMPERFECTA. LA CONSTITUYE EL ÚLTIMO PÁRRAFO, DEL ARTÍCULO 92 DE LA LEY FEDERAL DE PROCEDIMIENTO ADMINISTRATIVO.-
The last paragraph of Article 92 of the Federal Law of Administrative Procedure is an imperfect norm: if the authority misses the deadline it sets, the act does not become unlawful or invalid.
Federal Law of Administrative Contentious Procedure. Printout of the tax status certificate bearing a digital seal, filed in a territorial jurisdiction incident. It must be given full evidentiary weight to prove the taxpayer's tax domicile.
Official heading (Spanish): LEY FEDERAL DE PROCEDIMIENTOCONTENCIOSO ADMINISTRATIVO. IMPRESIÓN DE LA CONSTANCIA DE SITUACIÓN FISCAL CON SELLO DIGITAL PRESENTADA EN EL INCIDENTE DE INCOMPETENCIA POR RAZÓN DE TERRITORIO. DEBE OTORGÁRSELE PLENO VALOR PROBATORIO PARA ACREDITAR EL DOMICILIO FISCAL DEL CONTRIBUYENTE.-
A printout of the tax status certificate with a digital seal, filed in a territorial jurisdiction incident, fully proves tax domicile as a representation of an electronic file issued by the SAT.
Administrative action. Where an administrative appeal is upheld and the assessment annulled so that a new ruling weighs evidence, and the nullity complaint asks the Chambers to do so under open-litigation, the request is proper if there is sufficient basis, regardless of outcome.
Official heading (Spanish): JUICIO CONTENCIOSO ADMINISTRATIVO. SI EN LA RESOLUCIÓN IMPUGNADA SE RESUELVE UN RECURSO DE REVOCACIÓN EN EL SENTIDO DE DECLARARLO FUNDADO, ANULANDO LA DETERMINANTE DEL CRÉDITO FISCAL PARA EL EFECTO DE QUE SE EMITA UNA NUEVA RESOLUCIÓN EN LA QUE SE VALOREN PRUEBAS, Y EN LA DEMANDA DE NULIDAD SE SOLICITA QUE, EN ATENCIÓN AL PRINCIPIO DE LITIS ABIERTA, DICHO ANÁLISIS SE REALICE POR LAS SALAS DE ESTE TRIBUNAL. ES PROCEDENTE DICHA PETICIÓN, SI SE CUENTA CON ELEMENTOS SUFICIENTES PARA ELLO, CON INDEPENDENCIA DEL RESULTADO QUE DERIVE DEL ANÁLISIS PROBATORIO QUE SE REALICE, YA QUE DEBE IMPERAR EL PRINCIPIO DE CERTEZA JURÍDICA CONSAGRADO EN EL ARTÍCULO 17 CONSTITUCIONAL.-
If an administrative appeal annulled the assessment so evidence could be weighed and the plaintiff asks the Tribunal to do so under open litigation, the request is proper when the record suffices, whatever the outcome, in the name of legal certainty under Article 17 of the Constitution.
Dismissal. Under Article 16 of the Federal Law of Administrative Contentious Procedure it is proper when the plaintiff challenges allegedly unknown acts and their notification, the acts are produced with the answer, and the plaintiff fails to amend the complaint.
Official heading (Spanish): SOBRESEIMIENTO.- CONFORME AL ARTÍCULO 16 DE LA LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO PROCEDE DECRETARLO, CUANDO SE SEÑALAN COMO IMPUGNADOS, ACTOS SUPUESTAMENTE DESCONOCIDOS CON SU CORRESPONDIENTE NOTIFICACIÓN, Y EN LA CONTESTACIÓN DE DEMANDA SE EXHIBEN Y EL ENJUICIANTE OMITE AMPLIAR SU DEMANDA.-
If the plaintiff claims not to know the act or its notification, the authority produces them with its answer and the plaintiff does not amend the complaint, dismissal follows. Amend the complaint when the act arrives.
Dismissal of the action. It applies if the plaintiff states it knows the challenged act but raises no arguments against it or its notification in the complaint.
Official heading (Spanish): SOBRESEIMIENTO DEL JUICIO.- SE ACTUALIZA SI LA ACTORA AFIRMA CONOCER EL ACTO IMPUGNADO PERO NO FORMULA AGRAVIOS EN CONTRA DEL MISMO Y DE SU NOTIFICACIÓN, AL PRESENTAR EL ESCRITO DE DEMANDA.-
A plaintiff who says it knows the challenged act bears the burden of proving its unlawfulness. If it raises no arguments from the complaint onward, the action is dismissed.
Summary track. The Superior Chamber has power to issue the final judgment in administrative actions (legislation in force from June 14, 2016).
Official heading (Spanish): VÍA SUMARIA. SE ACTUALIZA LA FACULTAD DE LA SALA SUPERIOR PARA DICTAR SENTENCIA DEFINITIVA EN EL JUICIO CONTENCIOSO ADMINISTRATIVO (LEGISLACIÓN VIGENTE A PARTIR DEL 14 DE JUNIO DE 2016).-
Under the reform in force since June 14, 2016, the Superior Chamber may issue the final judgment in actions handled on the summary track.
Nullity judgment for effects. It must be complied with within four months after it becomes final, and failure to do so extinguishes the authority's right to comply.
Official heading (Spanish): SENTENCIA DE NULIDAD PARA EFECTOS.- DEBE CUMPLIRSE EN EL PLAZO DE CUATRO MESES, SIGUIENTES A LA FECHA EN QUE QUEDE FIRME LA SENTENCIA Y DE OMITIRSE SU CUMPLIMIENTO DENTRO DE ESE LAPSO PRECLUYE EL DERECHO DE LA AUTORIDAD PARA TAL EFECTO.-
The authority must comply with a nullity judgment for effects within four months of it becoming final. Failing that, its right to do so lapses. The taxpayer may file a complaint (queja) with the Chamber.
Subject-matter jurisdiction of the Specialized Chamber for online actions. It applies even if the lesividad action is filed in the traditional way.
Official heading (Spanish): COMPETENCIA MATERIAL DE LA SALA REGIONAL ESPECIALIZADA EN JUICIOS EN LÍNEA. SE ACTUALIZA SU COMPETENCIA AUN CUANDO SE INTERPONGA EL JUICIO DE LESIVIDAD EN LA VÍA TRADICIONAL.-
Article 13 of the Federal Law of Administrative Contentious Procedure requires lesividad actions to be filed online. The Specialized Chamber for Online Actions therefore has jurisdiction even if the action was filed in the traditional way.
Complaint (queja). The notification of the act that prompts it may be challenged when the timeliness of filing is disputed.
Official heading (Spanish): QUEJA.- PROCEDE IMPUGNAR LA NOTIFICACIÓN DEL ACTO QUE LA MOTIVA CUANDO SE CONTROVIERTA LA OPORTUNIDAD EN SU INTERPOSICIÓN.-
If the timeliness of a complaint (queja) is disputed, the notification of the act behind it may be challenged, applying the principle of Article 209-Bis of the Federal Tax Code to avoid leaving the party defenseless.
Value and scope of evidence. Their difference and relevance to the effectiveness of proof.
Official heading (Spanish): VALOR Y ALCANCE PROBATORIO DE LOS MEDIOS DE CONVICCIÓN. SU DIFERENCIA Y RELEVANCIA PARA LA EFICACIA DE LA PRUEBA.-
Fully weighted evidence may still fail to prove what the offering party asserts. Its scope determines its effectiveness. Offer evidence designed for the specific fact to be established.
Federal Law of Administrative Contentious Procedure. Chambers must diligently analyze the challenged acts to determine their subject-matter jurisdiction.
Official heading (Spanish): LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO. LAS SALAS ESTÁN OBLIGADAS A ANALIZAR CON DILIGENCIA LOS ACTOS IMPUGNADOS PARA DETERMINAR SU COMPETENCIA MATERIAL.-
Chambers must analyze the challenged acts fully and diligently to decide which Chamber should hear the case and avoid jurisdictional conflicts.
Federal Law of Administrative Contentious Procedure. Chambers must not declare themselves without subject-matter jurisdiction if the defendant authority or the interested third party has already filed the incident.
Official heading (Spanish): LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO. LAS SALAS NO DEBEN DECLARARSE INCOMPETENTES POR MATERIA SI YA FUE INTERPUESTO EL INCIDENTE POR LA AUTORIDAD DEMANDADA O EL TERCERO INTERESADO.-
Once the subject-matter jurisdiction incident is filed, the originating Chamber should not declare itself incompetent and send the case to a Specialized Chamber, which only delays the action. The incident must be resolved.
Expert evidence. Redoing its production is a power the reporting Magistrate may propose to the Section in order to reopen the trial's investigation stage.
Official heading (Spanish): PRUEBA PERICIAL. LA REPOSICIÓN EN SU DESAHOGO ES UNA FACULTAD QUE EL MAGISTRADO PONENTE PUEDE PROPONER A LA SECCIÓN PARA ORDENAR LA REAPERTURA EN LA INSTRUCCIÓN DEL JUICIO.-
If expert evidence was irregularly taken, the Magistrate may propose that the Section regularize the proceeding and cure the defect before issuing judgment.
Jurisdictional dispute over territory. The plaintiff's statement of its tax address is insufficient to fix the Regional Chamber's competence when the exception in Article 34, section III of the TFJA Organic Law applies.
Official heading (Spanish): INCIDENTE DE INCOMPETENCIA POR RAZÓN DE TERRITORIO. RESULTA INSUFICIENTE LA MANIFESTACIÓN DE LA ACTORA RESPECTO DE LA UBICACIÓN DE SU DOMICILIO FISCAL PARA DETERMINAR LA COMPETENCIA DE LAS SALAS REGIONALES, CUANDO SE ACTUALIZA LA EXCEPCIÓN DEL ARTÍCULO 34 FRACCIÓN III, DE LA LEY ORGÁNICA DEL TRIBUNAL FEDERAL DE JUSTICIA FISCAL Y ADMINISTRATIVA.-
For decisions issued by the Large Taxpayers General Administration or its units, territorial competence follows the issuing authority's seat, even if the plaintiff states a different tax address. This governs where the complaint must be filed.
Subject-matter jurisdiction incident. It cannot be resolved if the challenged ruling is not before the court.
Official heading (Spanish): INCIDENTE DE INCOMPETENCIA POR RAZÓN DE MATERIA. EXISTE IMPOSIBILIDAD DE RESOLVERLO CUANDO NO SE TIENE A LA VISTA LA RESOLUCIÓN IMPUGNADA EN JUICIO.-
The defendant's statements in its answer are not enough to support a Chamber's lack of jurisdiction. The challenged ruling must be before the court to determine its nature and resolve the incident.
Federal Law of Administrative Contentious Procedure. Dismissal is proper when the plaintiff fails to collect the notice-by-publication form and pay for the publications to summon the interested third party.
Official heading (Spanish): LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO. PROCEDE EL SOBRESEIMIENTO DEL JUICIO CUANDO EL ACTOR NO CUMPLE CON EL REQUERIMIENTO RELATIVO A RECOGER EL FORMATO DE EDICTOS Y PAGAR LAS PUBLICACIONES RESPECTIVAS, PARA EMPLAZAR AL TERCERO INTERESADO.-
If the interested third party must be summoned by publication, the plaintiff must collect the form and pay for the notices. Failure to do so after being required leads to dismissal. Respond to these requirements promptly.
Federal contentious-administrative action. The resolving authority may weigh evidence in the file, regardless of whether it recognized the offeror's standing, when needed to decide the dispute.
Official heading (Spanish): JUICIO CONTENCIOSO ADMINISTRATIVO FEDERAL. LAS CONSTANCIAS QUE OBREN EN EL EXPEDIENTE PUEDEN SER VALORADAS POR LA AUTORIDAD RESOLUTORA, CON INDEPENDENCIA DE SI RECONOCIÓ LA PERSONALIDAD AL OFERENTE, CUANDO SON NECESARIAS PARA RESOLVER LA LITIS.
A TFJA Chamber may weigh evidence in the file even if it did not recognize the offeror's standing, when needed to decide the dispute. A standing problem does not wipe out evidence already submitted.
Administrative acts. Reproducing them with the competent official's handwritten signature and serving one copy on the private party is lawful if the document meets Article 38 of the Federal Tax Code.
Official heading (Spanish): ACTOS ADMINISTRATIVOS. SU REPRODUCCIÓN CON FIRMA AUTÓGRAFA DEL FUNCIONARIO COMPETENTE Y NOTIFICADA EN UNO DE SUS EJEMPLARES AL PARTICULAR, NO CONSTITUYE ILEGALIDAD ALGUNA, SI EL DOCUMENTO RESPECTIVO CUMPLE CON LOS REQUISITOS PREVISTOS EN EL ARTÍCULO 38 DEL CÓDIGO FISCAL DE LA FEDERACIÓN.
It is lawful for the competent official to reproduce an act's original with a handwritten signature and serve one copy, if it satisfies Article 38 of the Federal Tax Code. Arguing the served copy is not the original rarely succeeds.
Suspension in indirect amparo. It cannot be granted against applying the 2022 Miscellaneous Tax Resolution rules requiring a Carta Porte complement with digital tax receipts (CFDI).
Official heading (Spanish): SUSPENSIÓN EN EL JUICIO DE AMPARO INDIRECTO. ES IMPROCEDENTE CONCEDERLA CONTRA LA APLICACIÓN DE LAS REGLAS DE LA RESOLUCIÓN MISCELÁNEA FISCAL PARA 2022, QUE IMPONEN LA OBLIGACIÓN DE ACOMPAÑAR UNA CARTA PORTE A LOS COMPROBANTES FISCALES DIGITALES POR INTERNET (CFDI).
Suspension is unavailable in amparo against the 2022 tax miscellaneous rules requiring a Carta Porte with CFDIs. Carriers must comply even while challenging them.
Provisional suspension in indirect amparo. It cannot be granted against the effects of Rules 2.8.1.20, 2.8.1.21, 2.8.1.22 and 2.8.1.23 of the 2023 Miscellaneous Tax Resolution requiring beneficial-owner information to be gathered and, where applicable, sent to the authority.
Official heading (Spanish): SUSPENSIÓN PROVISIONAL EN EL JUICIO DE AMPARO INDIRECTO. ES IMPROCEDENTE CONCEDERLA CONTRA LOS EFECTOS Y CONSECUENCIAS DE LAS REGLAS 2.8.1.20., 2.8.1.21., 2.8.1.22. y 2.8.1.23. DE LA RESOLUCIÓN MISCELÁNEA FISCAL PARA 2023, QUE PREVÉN LA OBLIGACIÓN DE RECABAR Y, EN SU CASO, REMITIR A LA AUTORIDAD LA INFORMACIÓN RELATIVA A LOS BENEFICIARIOS CONTROLADORES.
Provisional suspension is unavailable against Rules 2.8.1.20 to 2.8.1.23 of the 2023 tax miscellaneous rules requiring beneficial-owner data to be collected and, where applicable, reported. An amparo challenge does not excuse compliance meanwhile.
Stay of a nullity action taken up by the Superior Chamber when consolidation with another action is not possible.
Official heading (Spanish): SUSPENSIÓN DEL JUICIO CONTENCIOSO ADMINISTRATIVO ATRAÍDO POR LA SALA SUPERIOR DEL TRIBUNAL FEDERAL DE JUSTICIA FISCAL Y ADMINISTRATIVA, CUANDO NO ES POSIBLE DECRETAR SU ACUMULACIÓN A OTRO JUICIO.-
If a case taken up by the Superior Chamber is connected to one before a Regional Chamber and consolidation is not possible, the Plenary must stay it under articles 366 and 367 of the Federal Code of Civil Procedure, applied supplementarily. This avoids conflicting rulings.
Consortium. Companies participating as a consortium in international public tenders must appear in the federal nullity action through the common representative they designated.
Official heading (Spanish): CONSORCIO. LAS EMPRESAS PARTICIPANTES CON ESE CARÁCTER EN LOS CONCURSOS O LICITACIONES PÚBLICAS INTERNACIONALES, DEBEN ACUDIR AL JUICIO CONTENCIOSO ADMINISTRATIVO FEDERAL, A TRAVÉS DEL REPRESENTANTE COMÚN QUE HUBIEREN DESIGNADO PARA TALES EFECTOS.-
Companies bidding as a consortium in international public tenders must appear in a federal nullity action through their designated common representative. Define that representation in the consortium agreement from the start.
Ground for inadmissibility and dismissal for acts that are the authority's final decision. How it should be characterized.
Official heading (Spanish): CAUSA DE IMPROCEDENCIA Y SOBRESEIMIENTO, TRATÁNDOSE DE ACTOS QUE CONSTITUYEN LA DECISIÓN FINAL DE LA AUTORIDAD ADMINISTRATIVA. CÓMO DEBE CALIFICARSE.-
Acts are definitive when they express the authority's final will, whether as the last ruling in a procedure or as an isolated expression. It suffices that no appeal is available, or that it is optional, for the TFJA to hear them. Useful against definitiveness objections.
Interested third party in the federal nullity action.
Official heading (Spanish): TERCERO INTERESADO EN EL JUICIO CONTENCIOSO ADMINISTRATIVO FEDERAL.-
Instructing Magistrates must ensure the procedural relationship is properly formed and that the interested third party's rights as a party are respected, to protect due process. Failing to do so may require redoing the procedure.
Nullity complaint. The Instructing Magistrate must analyze it in full when admitting it.
Official heading (Spanish): DEMANDA DE NULIDAD.- AL ADMITIRLA EL MAGISTRADO INSTRUCTOR DEBE ANALIZARLA EN SU INTEGRIDAD.-
When admitting a complaint, the Instructing Magistrate must rule on evidence even if it is missing from the evidence chapter but offered within the grounds for challenge. Still, offer each item in its proper section.
Conflicting judgments. An authorized person lacks standing to report them; but if the file is complete, any Magistrate of the Plenary may take it up and resolve it under article 77 of the Federal Administrative Litigation Law.
Official heading (Spanish): CONTRADICCIÓN DE SENTENCIAS. EL AUTORIZADO NO ES PARTE LEGITIMADA PARA DENUNCIARLA; SIN EMBARGO, SI LA MISMA SE ENCUENTRA INTEGRADA, CUALQUIER MAGISTRADO DEL PLENO JURISDICCIONAL DEL TRIBUNAL PUEDE ASUMIRLA Y RESOLVERLA DE CONFORMIDAD CON EL ARTÍCULO 77 DE LA LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO.-
An authorized person cannot report conflicting judgments, but if the file is complete, any Plenary Magistrate may adopt the report and resolve it under article 77 of the Federal Administrative Litigation Law. A defective report does not necessarily close the door.
Expert evidence. Redoing its production is a power the reporting Magistrate may propose to the Section in order to reopen the trial's investigation stage.
Official heading (Spanish): PRUEBA PERICIAL. LA REPOSICIÓN EN SU DESAHOGO ES UNA FACULTAD QUE EL MAGISTRADO PONENTE PUEDE PROPONER A LA SECCIÓN PARA ORDENAR LA REAPERTURA EN LA INSTRUCCIÓN DEL JUICIO.-
Faced with an irregularity in the taking of expert evidence, the reporting Magistrate may propose that the Section regularize the proceeding and reopen the investigation stage, in pursuit of complete and expeditious justice.
Federal Law of Administrative Contentious Procedure. Chambers must not declare themselves without subject-matter jurisdiction if the defendant authority or the interested third party has already filed the incident.
Official heading (Spanish): LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO. LAS SALAS NO DEBEN DECLARARSE INCOMPETENTES POR MATERIA SI YA FUE INTERPUESTO EL INCIDENTE POR LA AUTORIDAD DEMANDADA O EL TERCERO INTERESADO.-
Once a subject-matter jurisdiction incident is filed, the originating Chamber should not declare itself incompetent and send the case elsewhere, as that only delays the action. The incident must be processed and resolved.
Compliance with judgment. The four-month term under Article 52, second paragraph, of the Federal Law of Administrative Contentious Procedure runs from the business day after the Tribunal notifies the authority that the judgment is final.
Official heading (Spanish): CUMPLIMIENTO DE SENTENCIA. EL PLAZO DE CUATRO MESES QUE ESTABLECE EL ARTÍCULO 52 SEGUNDO PÁRRAFO DE LA LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO, SE COMPUTA A PARTIR DEL DÍA HÁBIL SIGUIENTE A AQUEL EN QUE ESTE TRIBUNAL COMUNICA A LA AUTORIDAD LA FIRMEZA DEL FALLO.-
The four-month term in Article 52, second paragraph, of the Federal Law of Administrative Contentious Procedure runs from the business day after notice of the finality order takes effect. Use it to calculate when the authority's right to comply lapses.
Tax domicile. A notice of change takes full legal effect and is presumed true unless the tax authority proves it false.
Official heading (Spanish): DOMICILIO FISCAL. EL AVISO DE SU CAMBIO SURTE PLENOS EFECTOS JURÍDICOS Y SE PRESUME CIERTO, SALVO QUE LA AUTORIDAD FISCAL DEMUESTRE SU FALSEDAD.-
The tax domicile declared in notices is presumed true and takes effect within the statutory periods, unless the authority proves, through its audit powers, that the taxpayer is not located there. Keep the acknowledgments of every notice.
Minimum fine. To apply it, it is enough to prove the infringing conduct occurred.
Official heading (Spanish): MULTA MÍNIMA.- PARA SU APLICACIÓN ES SUFICIENTE CON COMPROBAR LA EXISTENCIA DE LA CONDUCTA INFRACTORA.-
An argument that the minimum fine was not reasoned fails if the ruling establishes the infringement and applies the minimum penalty set by law.
Negative-confirmation by silence in tax matters. Once it arises, the express ruling must be annulled outright, since two rulings on the same petition cannot coexist.
Official heading (Spanish): CONFIRMATIVA FICTA EN MATERIA FISCAL. AL CONFIGURARSE DEBE DECLARARSE LA NULIDAD LISA Y LLANA DE LA RESOLUCIÓN EXPRESA EN VIRTUD DE QUE NO PUEDEN COEXISTIR DOS RESOLUCIONES CON RELACIÓN A LA MISMA INSTANCIA.-
Once confirmation by silence has arisen, an express ruling issued or served afterward is unlawful because it decides a petition already decided. The Tribunal must annul it outright. Check the dates before choosing what to challenge.
Complaint under Article 287, section III of the Michoacán de Ocampo Administrative Justice Code. It must be exhausted before filing amparo when non-compliance with a nullity judgment is claimed, since no exception to definitiveness applies.
Official heading (Spanish): RECURSO DE QUEJA PREVISTO EN EL ARTÍCULO 287, FRACCIÓN III, DEL CÓDIGO DE JUSTICIA ADMINISTRATIVA DEL ESTADO DE MICHOACÁN DE OCAMPO. DEBE AGOTARSE PREVIAMENTE A PROMOVER EL JUICIO DE AMPARO, CUANDO SE RECLAMA LA OMISIÓN DE CUMPLIR UNA SENTENCIA DE NULIDAD, PORQUE NO SE SURTE ALGUNA EXCEPCIÓN AL PRINCIPIO DE DEFINITIVIDAD.
For non-compliance with a Michoacán administrative court judgment, the complaint under Article 287, section III of the state Administrative Justice Code must be exhausted first. Otherwise the amparo is inadmissible.
Provisional stay in amparo. It cannot be granted against the effects and consequences of Article 82, section XLII of the Federal Tax Code when challenged as a self-executing rule.
Official heading (Spanish): SUSPENSIÓN PROVISIONAL EN EL AMPARO. ES IMPROCEDENTE CONCEDERLA RESPECTO DE LOS EFECTOS Y CONSECUENCIAS DEL ARTÍCULO 82, FRACCIÓN XLII, DEL CÓDIGO FISCAL DE LA FEDERACIÓN, CUANDO SE IMPUGNE COMO NORMA AUTOAPLICATIVA.
A provisional stay is unavailable against the effects of Article 82, section XLII of the Federal Tax Code, challenged as a self-executing rule, unless the record shows its effects would be evidently irreparable.
Federal contentious-administrative procedure. The inadmissibility ground in Article 8, section XVI of the federal law does not apply when the first nullity action was dismissed for non-existence of the challenged act and the plaintiff may legally file again and cure the defect.
Official heading (Spanish): PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO FEDERAL. LA CAUSAL DE IMPROCEDENCIA PREVISTA EN EL ARTÍCULO 8o., FRACCIÓN XVI, DE LA LEY FEDERAL RELATIVA, NO SE ACTUALIZA CUANDO EN EL PRIMER JUICIO DE NULIDAD SE SOBRESEYÓ POR INEXISTENCIA DE LA RESOLUCIÓN O ACTO IMPUGNADO Y SE ADMITE LA POSIBILIDAD JURÍDICA DE QUE EL ACTOR PUEDA PROMOVER NUEVAMENTE Y SUBSANAR LA DEFICIENCIA QUE OCASIONÓ EL SOBRESEIMIENTO.
The inadmissibility ground in Article 8, section XVI of the federal law does not apply if the first nullity action was dismissed because the challenged act did not exist and the plaintiff may refile and cure the defect. A prior dismissal does not bar suing again.
Grounds for challenge that are well-founded but insufficient. This applies to arguments of improper application of a profit coefficient to bank deposits presumed to be income, if it benefited the plaintiff.
Official heading (Spanish): CONCEPTOS DE IMPUGNACIÓN FUNDADOS PERO INSUFICIENTES. DEBEN CALIFICARSE ASÍ AQUELLOS EN LOS QUE SE ARGUMENTA LA INDEBIDA APLICACIÓN DE UN COEFICIENTE DE UTILIDAD A LOS DEPÓSITOS EN CUENTAS BANCARIAS PRESUMIDOS COMO INGRESOS, SI ELLO GENERÓ UN BENEFICIO AL DEMANDANTE.-
If a profit coefficient applied to deposits presumed as income was improper but led to a smaller assessment than the correct method, the argument is well-founded but insufficient. Measure the real effect of each argument.
Income tax. To benefit from a special withholding rate, the withholding agent must show that the beneficial owners of interest paid to foreign residents are not residents of low-tax jurisdictions.
Official heading (Spanish): IMPUESTO SOBRE LA RENTA.- PARA GOZAR DEL BENEFICIO DE EFECTUAR UNA RETENCIÓN A UNA TASA EXCEPCIONAL, EL RETENEDOR DEBE DEMOSTRAR QUE LOS BENEFICIARIOS EFECTIVOS DE LOS INTERESES PAGADOS A RESIDENTES EN EL EXTRANJERO, NO SON RESIDENTES DE JURISDICCIONES DE BAJA IMPOSICIÓN FISCAL.-
To apply a special withholding rate on interest paid abroad, the withholding agent must show the beneficial owners are not residents of low-tax jurisdictions. A flat denial does not shift the burden to the authority.
Consolidation of cases. Each must proceed independently, since consolidation does not imply merger.
Official heading (Spanish): ACUMULACIÓN DE EXPEDIENTES. SU TRAMITACIÓN DEBE SER AUTÓNOMA, PUES NO IMPLICA FUSIÓN.-
Consolidation does not merge cases: each file, the attracting and attracted, is processed separately and only decided at the same time to avoid conflicting rulings. File submissions and evidence in each case.
Refund of undue payment. Available when the amount unduly paid was deducted for income tax purposes, provided the taxpayer files the correction of that tax determination.
Official heading (Spanish): DEVOLUCIÓN DE PAGO DE LO INDEBIDO. PROCEDE CUANDO EL MONTO INDEBIDAMENTE PAGADO HAYA SIDO DEDUCIDO POR EL CONTRIBUYENTE PARA EFECTOS DEL IMPUESTO SOBRE LA RENTA, SIEMPRE Y CUANDO ESTE PRESENTE LA RECTIFICACIÓN DE LA DETERMINACIÓN DE DICHA CONTRIBUCIÓN.-
A refund of an undue payment that was deducted for income tax is available only if the taxpayer first corrects its income tax determination. File the corrected return before requesting the refund.
Federal Tax Code. A jointly liable party has legal standing to bring the federal administrative action.
Official heading (Spanish): CÓDIGO FISCAL DE LA FEDERACIÓN. RESPONSABLE SOLIDARIO TIENE INTERÉS JURÍDICO PARA PROMOVER EL JUICIO CONTENCIOSO ADMINISTRATIVO FEDERAL.-
The sole administrator of a company who is assessed taxes as a jointly liable party has legal standing to bring a federal administrative nullity action against that assessment.
Subject-matter jurisdiction of the Specialized Chamber for exclusive-merits actions. It applies when the dispute meets the requirements of Article 58-17 of the Federal Law of Administrative Contentious Procedure.
Official heading (Spanish): COMPETENCIA MATERIAL DE LA SALA REGIONAL ESPECIALIZADA EN MATERIA DEL JUICIO DE RESOLUCIÓN EXCLUSIVA DE FONDO. SE ACTUALIZA SU COMPETENCIA CUANDO LA CONTROVERSIA PLANTEADA SATISFACE LOS REQUISITOS PREVISTOS EN EL ARTÍCULO 58-17 DE LA LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO.-
The Specialized Chamber for exclusive-merits actions has jurisdiction only if the requirements of Article 58-17 of the Federal Law of Administrative Contentious Procedure are met. It lacks jurisdiction if the amount at issue is under 200 times the UMA.
Subject-matter jurisdiction incident. The exclusive-merits action proceeds only at the plaintiff's request, even if the challenged ruling resolves an exclusive-merits administrative appeal.
Official heading (Spanish): INCIDENTE DE INCOMPETENCIA POR RAZÓN DE MATERIA. EL JUICIO DE RESOLUCIÓN EXCLUSIVA DE FONDO SÓLO PROCEDE A PETICIÓN DE LA PARTE ACTORA SIN IMPORTAR QUE LA RESOLUCIÓN IMPUGNADA SEA LA RECAÍDA A UN RECURSO DE REVOCACIÓN EXCLUSIVO DE FONDO.-
The exclusive-merits action is available only if the plaintiff requests it in the complaint, even when the challenged ruling resolves an exclusive-merits administrative appeal (recurso de revocación). Without that request, the track does not apply.
Printout of the tax status certificate bearing a digital seal, filed in a territorial jurisdiction incident. It must be given full evidentiary weight to prove the taxpayer's tax domicile.
Official heading (Spanish): IMPRESIÓN DE LA CONSTANCIA DE SITUACIÓN FISCAL CON SELLO DIGITAL PRESENTADA EN EL INCIDENTE DE INCOMPETENCIA POR RAZÓN DE TERRITORIO. DEBE OTORGÁRSELE PLENO VALOR PROBATORIO PARA ACREDITAR EL DOMICILIO FISCAL DEL CONTRIBUYENTE.-
A printout of the tax status certificate with a digital seal, filed in a territorial jurisdiction incident, fully proves the tax domicile because it represents an electronic file issued by the tax authority.
Value and scope of evidence. Their difference and relevance to the effectiveness of proof.
Official heading (Spanish): VALOR Y ALCANCE PROBATORIO DE LOS MEDIOS DE CONVICCIÓN. SU DIFERENCIA Y RELEVANCIA PARA LA EFICACIA DE LA PRUEBA.-
Evidence may carry full weight and still fail to prove the facts the offering party asserts. Its scope is what makes it effective. When offering evidence, tie each item to the specific fact it must establish.
Dismissal of the action. It applies if the plaintiff states it knows the challenged act but raises no arguments against it or its notification in the complaint.
Official heading (Spanish): SOBRESEIMIENTO DEL JUICIO.- SE ACTUALIZA SI LA ACTORA AFIRMA CONOCER EL ACTO IMPUGNADO PERO NO FORMULA AGRAVIOS EN CONTRA DEL MISMO Y DE SU NOTIFICACIÓN, AL PRESENTAR EL ESCRITO DE DEMANDA.-
Dismissal applies when the plaintiff says it knows the challenged act, attaches it to the complaint and raises no arguments against the act or its notification. It must be contested from the initial filing, not later.
Federal Law of Administrative Contentious Procedure. Chambers must diligently analyze the challenged acts to determine their subject-matter jurisdiction.
Official heading (Spanish): LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO. LAS SALAS ESTÁN OBLIGADAS A ANALIZAR CON DILIGENCIA LOS ACTOS IMPUGNADOS PARA DETERMINAR SU COMPETENCIA MATERIAL.-
Chambers must analyze the challenged acts fully and diligently to decide correctly which Chamber has subject-matter jurisdiction over the case.
Expert evidence in chemistry or food science. It is the suitable means to prove that a product is intended for human consumption.
Official heading (Spanish): PRUEBA PERICIAL EN MATERIA DE QUÍMICA O ALIMENTOS. ES IDÓNEA PARA ACREDITAR SI UN PRODUCTO SE ENCUENTRA DESTINADO A LA ALIMENTACIÓN.-
A taxpayer claiming its products are food, to apply the 0% VAT rate, bears the burden of proof, and expert evidence in chemistry or food science is the suitable means. Offer it with the complaint.
Grounds for inadmissibility and dismissal. Case in which they do not apply.
Official heading (Spanish): CAUSAL DE IMPROCEDENCIA Y SOBRESEIMIENTO. SUPUESTO EN EL QUE RESULTA IMPROCEDENTE.-
Dismissal is not warranted where the plaintiff lists rule 3.10.10 of the 2021 Miscellaneous Tax Resolution as a challenged act but does not contest its legality and instead asks that it be applied in the plaintiff's favor.
Notice of commencement of a company's liquidation. The response declaring it inadmissible is a final resolution that can be challenged before the TFJA.
Official heading (Spanish): AVISO DE INICIO DE LIQUIDACIÓN DE UNA SOCIEDAD. LA RESPUESTA QUE DETERMINA SU IMPROCEDENCIA CONSTITUYE UNA RESOLUCIÓN DEFINITIVA IMPUGNABLE ANTE EL TRIBUNAL FEDERAL DE JUSTICIA ADMINISTRATIVA.-
A response declaring a company's liquidation notice inadmissible can be challenged before the TFJA: it harms the taxpayer and blocks the procedure. There is no need to wait for a further act before suing.
Accounting expert evidence. Reports must be disregarded if they lack an analytical study of the plaintiff's accounting records.
Official heading (Spanish): PERICIAL EN CONTABILIDAD. DEBEN DESESTIMARSE LOS DICTÁMENES RENDIDOS SI NO SE OBSERVA UN ESTUDIO ANALÍTICO DE LA CONTABILIDAD DE LA ACTORA.-
Accounting expert reports that omit an analytical study of the plaintiff's books lose their evidentiary value, in whole or in part. The expert must examine the records, not merely give an opinion.
Nullity action is inadmissible against the order closing the procedure started by a request for a conclusive agreement.
Official heading (Spanish): JUICIO CONTENCIOSO ADMINISTRATIVO. RESULTA IMPROCEDENTE EN CONTRA DEL ACUERDO DE CIERRE DE PROCEDIMIENTO INICIADO CON MOTIVO DE LA SOLICITUD DE UN ACUERDO CONCLUSIVO.-
A nullity action is not available against the order closing the procedure initiated by a request for a conclusive agreement. No remedy exists against that closure.
Definitive administrative resolutions. Jurisdiction of the TFJA under its Organic Law and the Federal Administrative Litigation Law.
Official heading (Spanish): RESOLUCIONES ADMINISTRATIVAS DEFINITIVAS. COMPETENCIA DEL TRIBUNAL FEDERAL DE JUSTICIA ADMINISTRATIVA, CONFORME A SU LEY ORGÁNICA Y LA LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO.-
Resolutions are definitive when they end a proceeding or request, or express an authority's isolated will without a prior procedure. That status determines when the TFJA can hear the act and whether a nullity action is available.
Taxpayer Ombudsman (PRODECON). Its recommendations are not binding on the TFJA.
Official heading (Spanish): PROCURADURÍA DE LA DEFENSA DEL CONTRIBUYENTE, SUS RECOMENDACIONES NO SON VINCULANTES PARA EL TRIBUNAL FEDERAL DE JUSTICIA ADMINISTRATIVA.-
PRODECON recommendations have no imperative force and do not bind the TFJA, which rules autonomously with full jurisdiction. Do not present them as binding authority in a complaint; at most they offer supporting argument.
Expert evidence. The procedure must be redone when the parties' experts disagree and no tie-breaking expert is appointed.
Official heading (Spanish): PRUEBA PERICIAL.- DEBE REPONERSE EL PROCEDIMIENTO CUANDO HAYA DISCREPANCIAS ENTRE LOS PERITOS DE LAS PARTES Y NO SE NOMBRA TERCERO EN DISCORDIA.-
When the parties' expert reports differ substantially and no tie-breaking expert was appointed, the judgment relying on that evidence must be reversed and the procedure redone. Flag the discrepancy and request a third expert.
Administrative appeal (recurso de revocación). The appellant bears the burden of submitting its own evidence, without violating article 2, section VI of the Federal Taxpayer Rights Law.
Official heading (Spanish): RECURSO DE REVOCACIÓN. EL PROMOVENTE TIENE LA CARGA PROCESAL DE APORTAR LAS PRUEBAS QUE OFREZCA, SIN QUE ELLO IMPLIQUE UNA TRANSGRESIÓN AL ARTÍCULO 2, FRACCIÓN VI, DE LA LEY FEDERAL DE LOS DERECHOS DEL CONTRIBUYENTE.-
In an administrative appeal, the appellant must provide its own evidence under Federal Tax Code requirements, which does not violate article 2, section VI of the Federal Taxpayer Rights Law. Do not expect the authority to gather it.
Suspension of the administrative litigation action. When it applies.
Official heading (Spanish): SUSPENSIÓN DEL JUICIO CONTENCIOSO ADMINISTRATIVO. CASO EN QUE PROCEDE.-
When related actions pending before the Sections of the Superior Chamber cannot be joined because the evidentiary stage is closed and the lead case has a judgment that is not yet final, the later action is suspended to avoid contradictory rulings.
Conflict of jurisdiction between federal courts. The Sections of the Superior Chamber lack authority to resolve it.
Official heading (Spanish): CONFLICTO COMPETENCIAL SUSCITADO ENTRE TRIBUNALES FEDERALES. SON INCOMPETENTES LAS SECCIONES DE LA SALA SUPERIOR PARA RESOLVERLO.-
The federal administrative trial regime provides only for subject-matter and territorial jurisdiction incidents between Regional or Specialized Chambers. The Sections of the Superior Chamber cannot resolve jurisdictional conflicts between federal courts.
Printout of the tax status certificate bearing a digital seal, filed in a territorial jurisdiction incident. It must be given full evidentiary weight to prove the taxpayer's tax domicile.
Official heading (Spanish): IMPRESIÓN DE LA CONSTANCIA DE SITUACIÓN FISCAL CON SELLO DIGITAL PRESENTADA EN EL INCIDENTE DE INCOMPETENCIA POR RAZÓN DE TERRITORIO. DEBE OTORGÁRSELE PLENO VALOR PROBATORIO PARA ACREDITAR EL DOMICILIO FISCAL DEL CONTRIBUYENTE.-
A printout of the tax status certificate with a digital seal proves the tax domicile in a territorial jurisdiction incident, since it reproduces an electronic file issued by the SAT. Offer it whenever the competent Chamber is disputed.
Territorial jurisdiction incident. Evidentiary value of printouts of tax status certificates issued from January 1, 2022.
Official heading (Spanish): INCIDENTE DE INCOMPETENCIA POR RAZÓN DE TERRITORIO. VALOR PROBATORIO DE LAS IMPRESIONES DE LAS CONSTANCIAS DE SITUACIÓN FISCAL EMITIDAS A PARTIR DE 01 DE ENERO DE 2022.-
Printouts of tax status certificates issued from January 1, 2022 carry full evidentiary weight to prove tax domicile. The court clerk must authenticate them and record the date and time of verification.
Service of judgments in nullity actions under the TFJA Online Justice System. It takes effect when the electronic acknowledgment is generated showing the time and date the parties accessed the file.
Official heading (Spanish): NOTIFICACIÓN DE SENTENCIAS EMITIDAS EN EL JUICIO DE NULIDAD TRAMITADO A TRAVÉS DEL SISTEMA DE JUSTICIA EN LÍNEA DEL TRIBUNAL FEDERAL DE JUSTICIA ADMINISTRATIVA. SURTE EFECTOS EN EL MOMENTO EN QUE SE GENERA EL ACUSE DE RECIBO ELECTRÓNICO EN EL QUE CONSTEN LA HORA Y LA FECHA EN QUE LAS PARTES INGRESARON AL EXPEDIENTE RESPECTIVO.
In TFJA online proceedings, a judgment's notice takes effect when the electronic acknowledgment showing the parties' access date and time is generated. Deadlines run from then, so check the online file regularly.
Notice by list and procedural bulletin in nullity actions under the TFJA Online Justice System. It takes effect on the date it is made.
Official heading (Spanish): NOTIFICACIÓN POR LISTA Y POR BOLETÍN PROCESAL EN EL JUICIO DE NULIDAD TRAMITADO A TRAVÉS DEL SISTEMA DE JUSTICIA EN LÍNEA DEL TRIBUNAL FEDERAL DE JUSTICIA ADMINISTRATIVA. SURTE EFECTOS EN LA FECHA EN QUE SE REALIZA.
In the TFJA Online Justice System, notice by list and procedural bulletin takes effect the day it is made. There is no extra day, so deadlines start running immediately.
Tax revision appeal. It is inadmissible against TFJA judgments annulling a resolution that removed a worker from the mandatory social security regime when the authority does not reason or justify the importance and transcendence requirements under Article 63, sections II and VI of the Federal Law of Contentious Administrative Procedure.
Official heading (Spanish): RECURSO DE REVISIÓN FISCAL. ES IMPROCEDENTE CONTRA LAS SENTENCIAS DEL TRIBUNAL FEDERAL DE JUSTICIA ADMINISTRATIVA QUE DECLARAN LA NULIDAD DE LA RESOLUCIÓN MEDIANTE LA CUAL SE DIO DE BAJA A UN TRABAJADOR DEL RÉGIMEN OBLIGATORIO DEL SEGURO SOCIAL, SI LA AUTORIDAD RECURRENTE NO RAZONA NI JUSTIFICA LOS REQUISITOS DE IMPORTANCIA Y TRASCENDENCIA CONFORME A LA FRACCIÓN II, EN RELACIÓN CON LA VI, DEL ARTÍCULO 63 DE LA LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO [APLICACIÓN DE LA TESIS DE JURISPRUDENCIA 2a./J. 173/2017 (10a.)].
A tax revision appeal against TFJA judgments annulling a worker's removal from the mandatory social security regime is inadmissible if the authority does not justify the importance and transcendence requirements in Article 63, sections II and VI of the LFPCA.
Certification of physical copies of digital documents held by the authority. Legal requirements for validity.
Official heading (Spanish): CERTIFICACIÓN DE REPRODUCCIONES FÍSICAS DE DOCUMENTOS DIGITALES QUE OBREN EN PODER DE LA AUTORIDAD. REQUISITOS NORMATIVOS PARA SU VALIDEZ.-
A certification of copies of digital documents cannot be required to do more than the rules provide, such as stating expressly that the copies match the original exactly. Useful for defending the validity of certifications.
Value added tax. Set-off under the Federal Civil Code is not a means of payment to credit that tax, under articles 1-B and 5, section III of the VAT Law.
Official heading (Spanish): IMPUESTO AL VALOR AGREGADO. LA FIGURA EXTINTIVA DE LA COMPENSACIÓN PREVISTA EN EL CÓDIGO CIVIL FEDERAL, NO ES UN MEDIO DE PAGO PARA ACREDITAR DICHO IMPUESTO, DE ACUERDO A LA INTERPRETACIÓN DE LOS ARTÍCULOS 1º.- B Y 5o, FRACCIÓN III, DE LA LEY RELATIVA.-
Civil-law set-off is not payment for VAT credit purposes: crediting requires the tax to have been actually paid for the month and remitted to the treasury. Settle VAT in cash rather than by set-off between parties.
Competence of the local tax authority to update fines. To establish it, it is not necessary to cite the article of the Federal Tax Administrative Collaboration Agreement granting that power.
Official heading (Spanish): COMPETENCIA DE LA AUTORIDAD FISCAL LOCAL PARA ACTUALIZAR MULTAS. PARA FUNDARLA DEBIDAMENTE NO ES NECESARIO CITAR EL ARTÍCULO QUE PREVEA ESA FACULTAD ESTABLECIDA EN EL CONVENIO DE COLABORACIÓN ADMINISTRATIVO EN MATERIA FISCAL FEDERAL.-
To ground a local tax authority's competence to update fines, it suffices to cite the provisions empowering it to impose them, without citing the Federal Tax Administrative Collaboration Agreement. It weakens a common nullity argument.
Non bis in idem in tax matters. Imposing several fines for failing to meet a request for various tax returns does not violate this principle.
Official heading (Spanish): NON BIS IN ÍDEM EN MATERIA FISCAL. LA IMPOSICIÓN DE DIVERSAS MULTAS POR INCUMPLIMIENTO A UN REQUERIMIENTO, EN QUE SE SOLICITE LA PRESENTACIÓN DE VARIAS DECLARACIONES FISCALES, NO VIOLA ESTE PRINCIPIO.-
Imposing several fines for not filing returns for different taxes within a request's deadline does not violate non bis in idem. Each omission is sanctioned separately, so respond to every point of a request.
Dismissal of the administrative litigation action. When the plaintiff files outside the period in Article 13 of the Federal Law of Administrative Litigation Procedure in force since June 14, 2016, by failing to refute the legality of the notification of the challenged decision.
Official heading (Spanish): SOBRESEIMIENTO DEL JUICIO CONTENCIOSO ADMINISTRATIVO. CUANDO LA PARTE ACTORA PRESENTA SU DEMANDA FUERA DEL PLAZO ESTABLECIDO EN EL ARTÍCULO 13, DE LA LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO VIGENTE A PARTIR DEL 14 DE JUNIO DE 2016, AL NO DESVIRTUAR LA LEGALIDAD DE LA NOTIFICACIÓN DE LA RESOLUCIÓN IMPUGNADA.-
If the plaintiff claims not to know the decision and the authority attaches the notification record to its answer, the burden shifts to the plaintiff to refute it. Failing that, notification stands as valid and a late complaint is dismissed.
Appearance of good law. As a principle of precautionary measures and suspension of administrative acts, it does not apply to the assessment of evidence.
Official heading (Spanish): APARIENCIA DEL BUEN DERECHO. AL SER UN PRINCIPIO RELATIVO A LAS MEDIDAS CAUTELARES Y LA SUSPENSIÓN DE ACTOS ADMINISTRATIVOS, NO ES APLICABLE A LA VALORACIÓN DE PRUEBAS.-
The appearance of good law applies to precautionary measures and the suspension of administrative acts. It is not a standard for weighing evidence, so it cannot be used to give evidence more or less weight on the merits.
Presumptive determination under Article 59, section III, of the Federal Tax Code. Original or copies of promissory notes lack full probative value to prove a verbal or written loan contract.
Official heading (Spanish): DETERMINACIÓN PRESUNTIVA ESTABLECIDA EN LA FRACCIÓN III DEL ARTÍCULO 59 DEL CÓDIGO FISCAL DE LA FEDERACIÓN.- LOS ORIGINALES O COPIAS DE LOS PAGARÉS CARECEN DE VALOR PROBATORIO PLENO PARA DEMOSTRAR UN CONTRATO DE MUTUO VERBAL O ESCRITO.-
When a taxpayer explains a deposit as a loan and files a promissory note, the note alone does not prove the loan contract. Add the contract, transfer records and accounting entries.
Jurisdiction by degree, subject matter and territory. To be properly grounded, citing the provisions defining the issuing authority's legal nature is unnecessary.
Official heading (Spanish): COMPETENCIA POR RAZÓN DE GRADO, MATERIA Y TERRITORIO. PARA ESTIMARLA DEBIDAMENTE FUNDADA ES INNECESARIA LA CITA DE LOS PRECEPTOS NORMATIVOS QUE PREVÉN LA NATURALEZA JURÍDICA DE LA AUTORIDAD EMISORA DEL ACTO DE MOLESTIA.-
The duty to ground jurisdiction does not extend to requiring the authority to cite provisions on its legal nature as a federal agency or entity.
Expert evidence. Redoing its production is a power the reporting magistrate may propose to the Section in order to reopen the evidentiary stage.
Official heading (Spanish): PRUEBA PERICIAL. LA REPOSICIÓN EN SU DESAHOGO ES UNA FACULTAD QUE EL MAGISTRADO PONENTE PUEDE PROPONER A LA SECCIÓN PARA ORDENAR LA REAPERTURA EN LA INSTRUCCIÓN DEL JUICIO.-
Faced with irregularities in expert evidence, the Section may propose regularizing the proceedings and reopening the evidentiary stage to cure them.
Territorial incompetence motion. Evidentiary value of printouts of tax status certificates issued from January 1, 2022.
Official heading (Spanish): INCIDENTE DE INCOMPETENCIA POR RAZÓN DE TERRITORIO. VALOR PROBATORIO DE LAS IMPRESIONES DE LAS CONSTANCIAS DE SITUACIÓN FISCAL EMITIDAS A PARTIR DE 01 DE ENERO DE 2022.-
The clerk must attest to the authentication of a printed tax status certificate, recording the day, time and result of the check.
Motion for reconsideration (recurso de reclamación). It lies against the order setting how expert evidence will be taken.
Official heading (Spanish): RECURSO DE RECLAMACIÓN. ES PROCEDENTE EN CONTRA DEL ACUERDO QUE PRECISA LA FORMA EN COMO SE DESAHOGARÁ LA PRUEBA PERICIAL.-
A motion for reconsideration lies against the order setting how expert evidence will be taken, by analogy with orders admitting, rejecting or handling evidence. Challenge in time any arrangements that impair the defense.
Tax mailbox. Electronic notification. The authority has no duty to issue an acknowledgment of sending the notice to the contact channel the taxpayer designated.
Official heading (Spanish): BUZÓN TRIBUTARIO. NOTIFICACIÓN ELECTRÓNICA. NO EXISTE OBLIGACIÓN POR PARTE DE LA AUTORIDAD DE EMITIR UN ACUSE DE ENVÍO DEL AVISO AL MEDIO DE COMUNICACIÓN SEÑALADO POR EL CONTRIBUYENTE.-
The tax mailbox mechanism does not require the authority to issue proof that it sent the notice to the taxpayer's contact channel. The lack of such proof is not a defect. Check the mailbox constantly.
Prior notice as a validity requirement. It is pointless to issue it for a notification by bulletin board in tax matters when the circumstantiated record shows the taxpayer cannot be located at its tax domicile.
Official heading (Spanish): CITATORIO PREVIO COMO ELEMENTO DE VALIDEZ. ES OCIOSO SU LEVANTAMIENTO EN LA PRÁCTICA DE UNA NOTIFICACIÓN POR ESTRADOS EN MATERIA FISCAL, CUANDO DEL ACTA CIRCUNSTANCIADA SE ADVIERTE QUE EL CONTRIBUYENTE ESTÁ ILOCALIZABLE EN SU DOMICILIO FISCAL.-
If the file, such as a report of an unserved matter, shows notification cannot be made at the tax domicile, issuing prior notice is pointless and bulletin board notification is proper.
Challenge to general administrative acts.
Official heading (Spanish): IMPUGNACIÓN DE ACTOS ADMINISTRATIVOS DE CARÁCTER GENERAL.-
In a nullity action, a general administrative act can be challenged in two ways: directly, as a self-executing or application-dependent act, or as part of the grounds of the specific act applying it.
Dismissal. It must be ordered when the action becomes moot due to a change in legal situation that prevents ruling on the merits.
Official heading (Spanish): SOBRESEIMIENTO. DEBE DECRETARSE AL QUEDAR SIN MATERIA EL JUICIO POR SOBREVENIR UN CAMBIO DE SITUACIÓN JURÍDICA QUE IMPIDE EL ESTUDIO DE LA CUESTIÓN SUSTANCIAL PROPUESTA.-
If an action challenges the rejection of an appeal and the authority later admits that appeal, the action becomes moot and is dismissed. This avoids contradictory rulings.
Tax mailbox. Notarial records and testimonies are not suitable evidence to show malfunctions.
Official heading (Spanish): BUZÓN TRIBUTARIO.- LAS ACTAS Y TESTIMONIOS NOTARIALES NO SON PRUEBAS IDÓNEAS PARA DEMOSTRAR FALLAS EN SU FUNCIONAMIENTO.-
Notarial records and testimonies cannot show how a software tool works or whether the tax mailbox system failed. Support alleged failures with technical evidence.
Jurisdictional conflict between federal courts. The Sections of the Superior Chamber lack power to resolve it.
Official heading (Spanish): CONFLICTO COMPETENCIAL SUSCITADO ENTRE TRIBUNALES FEDERALES. SON INCOMPETENTES LAS SECCIONES DE LA SALA SUPERIOR PARA RESOLVERLO.-
The nullity action framework provides jurisdictional motions only between Regional or Specialized Chambers. Superior Chamber Sections cannot resolve declination conflicts between federal courts.
Employment relationship record of workers covered by the tax collection system (TRM). It has full probative value to prove the employment relationship in administrative litigation where INFONAVIT acts as an autonomous tax authority and issues an assessment.
Official heading (Spanish): CONSTANCIA DE LA RELACIÓN LABORAL DE TRABAJADORES DERECHOHABIENTES DEL SISTEMA DE RECAUDACIÓN FISCAL (TRM). TIENE PLENO VALOR PROBATORIO PARA ACREDITAR LA RELACIÓN LABORAL EN EL JUICIO CONTENCIOSO ADMINISTRATIVO EN LOS CASOS DONDE EL INSTITUTO DEL FONDO NACIONAL DE LA VIVIENDA PARA LOS TRABAJADORES INTERVIENE COMO ÓRGANO FISCAL AUTÓNOMO Y DETERMINA UN CRÉDITO FISCAL.
The INFONAVIT TRM record, which reflects data provided by the employer, has full evidentiary value of the employment relationship in administrative litigation over an INFONAVIT tax assessment.
Indirect amparo. It lies against the resolution issued to comply with a nullity judgment and a defect complaint, without needing a TFJA ruling on whether the ordered terms were met.
Official heading (Spanish): JUICIO DE AMPARO INDIRECTO. ES PROCEDENTE CONTRA LA RESOLUCIÓN DICTADA EN CUMPLIMIENTO A UNA SENTENCIA DE NULIDAD Y LA RESOLUCIÓN DE QUEJA POR DEFECTO, SIN QUE SEA NECESARIO UN PRONUNCIAMIENTO POR PARTE DEL TRIBUNAL FEDERAL DE JUSTICIA ADMINISTRATIVA, QUE CALIFIQUE SI SE CUMPLIERON O NO LOS EXTREMOS ORDENADOS EN ESOS FALLOS.
Indirect amparo lies against the administrative act by which the authority purports to comply with a nullity judgment and a defect complaint, without waiting for the TFJA to rule on compliance. You may go to amparo at once.
Evidence in indirect amparo. Admitting accounting expert evidence against an ISSSTE official letter issued to comply with a nullity judgment and a defect complaint falls within the exception in the second paragraph of Article 75 of the Amparo Law.
Official heading (Spanish): PRUEBAS EN EL JUICIO DE AMPARO INDIRECTO. LA ADMISIÓN DE LA PERICIAL EN MATERIA CONTABLE OFRECIDA CONTRA EL OFICIO EMITIDO POR AUTORIDADES DEL INSTITUTO DE SEGURIDAD Y SERVICIOS SOCIALES DE LOS TRABAJADORES DEL ESTADO (ISSSTE), EN CUMPLIMIENTO A UNA SENTENCIA DE NULIDAD Y A LA QUEJA POR DEFECTO, ESTÁ EN EL SUPUESTO DE EXCEPCIÓN PREVISTO EN EL PÁRRAFO SEGUNDO DEL ARTÍCULO 75 DE LA LEY DE AMPARO.
In an indirect amparo against an ISSSTE letter issued to comply with a nullity judgment and a defect complaint, accounting expert evidence falls within the exception in Article 75, second paragraph of the Amparo Law and may be admitted.
TFJA chambers. They have power to act with full jurisdiction in exclusive-merits actions to set the applicable depreciation rate for offshore drilling platforms under Article 41 of the Income Tax Law in force in 2007.
Official heading (Spanish): SALAS DEL TRIBUNAL FEDERAL DE JUSTICIA ADMINISTRATIVA. CUENTAN CON ATRIBUCIONES PARA ACTUAR CON PLENA JURISDICCIÓN EN LOS JUICIOS DE RESOLUCIÓN EXCLUSIVA DE FONDO DE SU CONOCIMIENTO, PARA ESTABLECER LA TASA DE DEPRECIACIÓN APLICABLE A LAS PLATAFORMAS DE PERFORACIÓN MARINA, EN TÉRMINOS DE LO ESTABLECIDO EN EL ARTÍCULO 41 DE LA LEY DEL IMPUESTO SOBRE LA RENTA, VIGENTE EN DOS MIL SIETE.
In exclusive-merits actions, TFJA chambers may act with full jurisdiction and set the depreciation rate for offshore drilling platforms under Article 41 of the 2007 Income Tax Law.
Tax revision appeal. The head of the General Legal Affairs Directorate of the Attorney General's Office lacks standing to file it.
Official heading (Spanish): RECURSO DE REVISIÓN FISCAL. LA TITULAR DE LA DIRECCIÓN GENERAL DE ASUNTOS JURÍDICOS DE LA FISCALÍA GENERAL DE LA REPÚBLICA CARECE DE LEGITIMACIÓN PARA INTERPONERLO.
The head of the Attorney General's Office General Legal Affairs Directorate lacks standing to file a tax revision appeal. If filed, it is dismissed and the taxpayer-favorable TFJA ruling stands.
Tax revision appeal. Timeliness is determined by the date of deposit at the Mexican Postal Service office shown on the courier guide with the original stamp.
Official heading (Spanish): RECURSO DE REVISIÓN FISCAL. PARA DETERMINAR LA OPORTUNIDAD EN SU PRESENTACIÓN DEBE CONSIDERARSE LA FECHA DE DEPÓSITO EN LA OFICINA DE CORREOS DE MÉXICO, CONTENIDA EN LA GUÍA DE MENSAJERÍA CON SELLO ORIGINAL.
Timeliness of a mailed tax revision appeal is measured by the deposit date at the Mexican Postal Service office on the courier guide bearing the original stamp. Keep that guide as proof of filing.
Judgments in nullity actions handled through the TFJA Online Justice System. Lack of the electronic signature or cryptographic evidence of the instructing magistrate and the court secretary violates procedural rules under Articles 58-E, 58-F and 58-J of the Federal Law of Contentious Administrative Procedure, Agreements E/JGA/16/2011 and E/JGA/41/2020, and Articles 14 and 16 of the Constitution.
Official heading (Spanish): SENTENCIAS DICTADAS EN EL JUICIO DE NULIDAD TRAMITADO A TRAVÉS DEL SISTEMA DE JUSTICIA EN LÍNEA DEL TRIBUNAL FEDERAL DE JUSTICIA ADMINISTRATIVA. LA FALTA DE FIRMA ELECTRÓNICA O EVIDENCIA CRIPTOGRÁFICA DEL MAGISTRADO INSTRUCTOR Y DE LA SECRETARIA DE ACUERDOS VIOLA LAS REGLAS PROCESALES PREVISTAS EN LOS ARTÍCULOS 58-E, 58-F Y 58-J DE LA LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO, LOS ACUERDOS E/JGA/16/2011 Y E/JGA/41/2020, Y LOS DERECHOS DE LEGALIDAD Y SEGURIDAD JURÍDICA CONTENIDOS EN LOS ARTÍCULOS 14 Y 16 DE LA CONSTITUCIÓN GENERAL.
A TFJA online-trial judgment lacking the electronic signature or cryptographic evidence of the instructing magistrate and the clerk violates LFPCA Articles 58-E, 58-F and 58-J and Constitution Articles 14 and 16. A formal defect that can invalidate the ruling.
Inadmissible ground for dismissal. It is so when aimed at debating the admissibility of the action against an act other than the one challenged.
Official heading (Spanish): CAUSAL DE IMPROCEDENCIA INATENDIBLE.- TIENE ESE CARÁCTER SI ESTÁ ENCAMINADA A DEBATIR LA PROCEDENCIA DEL JUICIO CONTENCIOSO ADMINISTRATIVO RESPECTO DE UN ACTO DIVERSO AL IMPUGNADO.-
A ground for inadmissibility aimed at an act other than the one challenged is inadmissible, since examining it could not lead to dismissal. It stops the authority from steering the debate toward acts outside the complaint.
Contracts. They are not, by themselves, suitable documents to prove that the agreed services were actually rendered.
Official heading (Spanish): CONTRATOS. NO SON DOCUMENTOS IDÓNEOS PARA ACREDITAR POR SÍ MISMOS LA MATERIALIDAD DE LOS SERVICIOS PACTADOS.-
To prove that a recorded transaction actually took place, contracts alone are not enough: they show the parties' intent, not that the service was performed. Gather deliverables, correspondence and other evidence of performance.
Nullity action. It cannot be dismissed on the plaintiff's death where the claim, or part of it, is transferable by reason of death because it seeks property rights.
Official heading (Spanish): JUICIO CONTENCIOSO ADMINISTRATIVO. NO PROCEDE DECRETAR EL SOBRESEIMIENTO DEL MISMO ANTE EL FALLECIMIENTO DEL ACTOR, CUANDO SU PRETENSIÓN, O PARTE DE ELLA, SEA TRANSMISIBLE POR CAUSA DE MUERTE POR RECLAMARSE DERECHOS DE CARÁCTER PATRIMONIAL.-
The plaintiff's death does not require dismissal if the claim, or part of it, is a transferable property right. The court must verify transferability. Relevant for estates with pending tax litigation.
Compliance with judgments in the federal nullity action. In issuing a new resolution the authority need not observe the second paragraph of article 53-C of the Federal Tax Code.
Official heading (Spanish): CUMPLIMIENTO DE SENTENCIAS EN EL JUICIO CONTENCIOSO ADMINISTRATIVO FEDERAL. AL EMITIR UNA NUEVA RESOLUCIÓN LA AUTORIDAD NO SE ENCUENTRA OBLIGADA A OBSERVAR LO DISPUESTO EN EL SEGUNDO PÁRRAFO DEL ARTÍCULO 53-C DEL CÓDIGO FISCAL DE LA FEDERACIÓN.-
When issuing a new resolution to comply with a judgment, the authority need not verify different facts under the second paragraph of article 53-C of the Federal Tax Code. Assess the new resolution's scope against the judgment.
Article 152 of the Federal Tax Code. It does not allow presuming that assets found at the historical address belong to the debtor.
Official heading (Spanish): ARTÍCULO 152 DEL CÓDIGO FISCAL DE LA FEDERACIÓN. NO PERMITE PRESUMIR QUE LOS BIENES QUE SE ENCUENTRAN EN EL DOMICILIO HISTÓRICO, SON PROPIEDAD DEL DEUDOR.-
If the enforcement officer seizes assets at an address other than the tax domicile, such as a historical address, without confirming they belong to the debtor, the act is unlawful: article 152 of the Federal Tax Code allows no such presumption. Useful for affected third parties.
Seizure of assets. It may be carried out at an address other than the debtor's tax domicile under article 152 of the Federal Tax Code in force since January 1, 2014.
Official heading (Spanish): EMBARGO DE BIENES. SE PUEDE EFECTUAR EN UN DOMICILIO DISTINTO AL FISCAL DEL CONTRIBUYENTE DEUDOR, DE CONFORMIDAD CON EL ARTÍCULO 152 DEL CÓDIGO FISCAL DE LA FEDERACIÓN VIGENTE A PARTIR DEL 01 DE ENERO DE 2014.-
Under article 152 of the Federal Tax Code in force since January 1, 2014, it is lawful for the enforcement officer to demand payment and seize assets at a place other than the tax domicile. A debtor cannot claim illegality merely because of the location.
Invoices. They can prove ownership of a seized movable asset even if its description does not exactly match the one in the enforcement record.
Official heading (Spanish): FACTURAS. PUEDEN ACREDITAR LA PROPIEDAD DEL BIEN MUEBLE EMBARGADO, AUN CUANDO LA DESCRIPCIÓN DEL MISMO NO COINCIDA EXACTAMENTE CON LA ASENTADA POR EL EJECUTOR EN EL ACTA CORRESPONDIENTE.-
Original invoices can prove ownership of a seized asset even if the description differs slightly from the enforcement record, as long as enough elements identify it. Keep invoices and asset identifiers on file.
Third-party ownership claim (tercería excluyente de dominio). When it arises.
Official heading (Spanish): TERCERÍA EXCLUYENTE DE DOMINIO. SUPUESTO EN QUE SE ACTUALIZA.-
If a plaintiff challenges an extension of seizure aimed at another taxpayer and its own assets are seized, a third-party ownership claim arises and a nullity action may be filed. It is the remedy for third parties whose assets are wrongly seized.
Expert evidence. Failing to conduct it as article 43 of the Federal Administrative Litigation Law requires is a material procedural violation that prevents ruling on the merits.
Official heading (Spanish): PRUEBA PERICIAL.- LA OMISIÓN DE DESAHOGARLA CONFORME A LO DISPUESTO POR EL ARTÍCULO 43 DE LA LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO, CONSTITUYE UNA VIOLACIÓN TRASCENDENTE AL PROCEDIMIENTO QUE IMPIDE EL ESTUDIO DEL FONDO DEL ASUNTO.-
Expert evidence is not properly conducted if the instruction did not require the other party to appoint an expert, show suitability and accept the post, and merely noted its report. This procedural violation blocks a ruling on the merits.
Summons for personal tax notification. The notifier has discretion to decide whether the taxpayer must wait at the address or appear at the authority's offices within 6 days.
Official heading (Spanish): CITATORIO PARA LA NOTIFICACIÓN PERSONAL EN MATERIA FISCAL.- EL NOTIFICADOR TIENE LA FACULTAD DISCRECIONAL PARA DECIDIR SI EL CONTRIBUYENTE DEBE ESPERARLO EN EL DOMICILIO O PARA QUE ACUDA A LAS OFICINAS DE LA AUTORIDAD DENTRO DEL PLAZO DE 6 DÍAS.-
The notifier may decide whether the taxpayer waits at the address or appears at the offices within six days, and need not explain the choice in the summons. It is hard to challenge a notification on that ground.
Stay of a nullity action taken up by the Superior Chamber when consolidation with another action is not possible.
Official heading (Spanish): SUSPENSIÓN DEL JUICIO CONTENCIOSO ADMINISTRATIVO ATRAÍDO POR LA SALA SUPERIOR DEL TRIBUNAL FEDERAL DE JUSTICIA FISCAL Y ADMINISTRATIVA, CUANDO NO ES POSIBLE DECRETAR SU ACUMULACIÓN A OTRO JUICIO.-
If a case taken up by the Superior Chamber is connected to one before a Regional Chamber and consolidation is not possible, the Plenary must stay it under articles 366 and 367 of the Federal Code of Civil Procedure, applied supplementarily. This avoids conflicting rulings.
Ground for inadmissibility and dismissal for acts that are the authority's final decision. How it should be characterized.
Official heading (Spanish): CAUSA DE IMPROCEDENCIA Y SOBRESEIMIENTO, TRATÁNDOSE DE ACTOS QUE CONSTITUYEN LA DECISIÓN FINAL DE LA AUTORIDAD ADMINISTRATIVA. CÓMO DEBE CALIFICARSE.-
Acts are definitive when they express the authority's final will, whether as the last ruling in a procedure or as an isolated expression. It suffices that no appeal is available, or that it is optional, for the TFJA to hear them. Useful against definitiveness objections.
Merits-only nullity action. Arguments against updates and accessories of the omitted taxes must be deemed unfiled.
Official heading (Spanish): JUICIO DE RESOLUCIÓN EXCLUSIVA DE FONDO. LOS CONCEPTOS DE IMPUGNACIÓN ADUCIDOS EN CONTRA DE LAS ACTUALIZACIONES Y ACCESORIOS DE LAS CONTRIBUCIONES OMITIDAS, DEBEN TENERSE POR NO FORMULADOS.-
In a merits-only nullity action, arguments attacking the update, surcharges and fines on the assessment are deemed unfiled. When choosing this track, weigh whether those accessories will go undefended.
Principle of preclusion. When it arises in the federal nullity action.
Official heading (Spanish): PRINCIPIOS DE PRECLUSIÓN.- CUANDO SE CONFIGURA TRATÁNDOSE DEL JUICIO CONTENCIOSO ADMINISTRATIVO.-
If a nullity judgment does not fully satisfy the plaintiff, it must be challenged through amparo; otherwise the right to press unresolved points is lost by preclusion. Review every partial judgment to decide whether to file an amparo.
Interested third party in the federal nullity action.
Official heading (Spanish): TERCERO INTERESADO EN EL JUICIO CONTENCIOSO ADMINISTRATIVO FEDERAL.-
Instructing Magistrates must ensure the procedural relationship is properly formed and that the interested third party's rights as a party are respected, to protect due process. Failing to do so may require redoing the procedure.
Nullity complaint. The Instructing Magistrate must analyze it in full when admitting it.
Official heading (Spanish): DEMANDA DE NULIDAD.- AL ADMITIRLA EL MAGISTRADO INSTRUCTOR DEBE ANALIZARLA EN SU INTEGRIDAD.-
When admitting a complaint, the Instructing Magistrate must rule on evidence even if it is missing from the evidence chapter but offered within the grounds for challenge. Still, offer each item in its proper section.
Procedural correction. It is proper when the originating Chamber failed to verify the legal representation of whoever appears for the workers as interested third parties.
Official heading (Spanish): REGULARIZACIÓN DE PROCEDIMIENTO. PROCEDE ORDENARLO CUANDO LA SALA DE ORIGEN OMITE CORROBORAR LA REPRESENTACIÓN LEGAL DE QUIEN SE OSTENTA COMO REPRESENTANTE DE LOS TRABAJADORES TERCEROS INTERESADOS EN EL JUICIO CONTENCIOSO ADMINISTRATIVO.-
Binding precedent: if the instructing magistrate does not verify who represents the workers as interested third parties, the procedure must be corrected because their right to be heard is affected.
Procedural correction. It is proper when the originating Chamber failed to investigate the data of the legal representative of the workers as interested third parties, for service of process.
Official heading (Spanish): REGULARIZACIÓN DE PROCEDIMIENTO. PROCEDE ORDENARLO CUANDO LA SALA DE ORIGEN OMITE INVESTIGAR LOS DATOS DEL REPRESENTANTE LEGAL DE LOS TRABAJADORES TERCEROS INTERESADOS, PARA SER EMPLAZADO A JUICIO CONTENCIOSO ADMINISTRATIVO.-
Binding precedent: the procedure must be corrected if the instructing magistrate did not investigate the data of the workers' representative and the workers lost their right to appear.
Illegible copies. They have no evidentiary value in federal administrative litigation.
Official heading (Spanish): COPIAS ILEGIBLES. CARECEN DE VALOR PROBATORIO EN EL JUICIO CONTENCIOSO ADMINISTRATIVO FEDERAL.-
Illegible evidence has no probative value because it cannot be examined. Either party should make sure its copies are clearly legible.
Territorial incompetence motion. The general rule for Regional Chamber jurisdiction in Article 34 of the TFJA Organic Law does not call for applying the pro persona principle.
Official heading (Spanish): INCIDENTE DE INCOMPETENCIA POR RAZÓN DE TERRITORIO.- LA REGLA GENERAL PARA DETERMINAR LA COMPETENCIA DE LAS SALAS REGIONALES DEL TRIBUNAL FEDERAL DE JUSTICIA ADMINISTRATIVA, CONTENIDA EN EL ARTÍCULO 34 DE SU LEY ORGÁNICA, NO REQUIERE DE LA APLICACIÓN DEL PRINCIPIO PRO PERSONA.-
Invoking the pro persona principle is not enough to broaden the Article 34 rule of the TFJA Organic Law, even for pensioners. The text already ensures the competent Chamber is identified.
Subject-matter jurisdiction conflict. A declination can only arise when there are objective and sufficient elements to examine the nature of the challenged act and the defendant authority.
Official heading (Spanish): CONFLICTO DE COMPETENCIA POR RAZÓN DE MATERIA. LA DECLINATORIA DE COMPETENCIA SOLO PUEDE GENERARSE CUANDO EXISTEN ELEMENTOS OBJETIVOS Y SUFICIENTES PARA EXAMINAR LA NATURALEZA DEL ACTO IMPUGNADO Y DE LA AUTORIDAD DEMANDADA.-
A Chamber cannot decline jurisdiction until the defendant authority answers the complaint. Before that, it lacks objective elements about the nature of the act and the authority.
Motion for reconsideration. It becomes moot if, after the challenged order, the steps are taken and the information the appellant sought through the requested report is obtained.
Official heading (Spanish): RECURSO DE RECLAMACIÓN. QUEDA SIN MATERIA SI CON POSTERIORIDAD A LA EMISIÓN DEL ACUERDO RECURRIDO, SE REALIZAN LAS GESTIONES NECESARIAS Y SE OBTIENE LA INFORMACIÓN QUE LA RECURRENTE PRETENDÍA VÍA EL INFORME OFRECIDO.-
If, after the challenged order, the necessary steps are taken and the appellant obtains the information it sought through the offered report, the reconsideration motion becomes moot.
Administrative file. The order to produce it applies to all defendant authorities.
Official heading (Spanish): EXPEDIENTE ADMINISTRATIVO. EL REQUERIMIENTO FORMULADO EN CUANTO A SU EXHIBICIÓN, ES PARA TODAS LAS AUTORIDADES QUE TENGAN EL CARÁCTER DE DEMANDADAS.-
The duty to produce the administrative file is shared by the issuing authority and, where applicable, the SAT head. If one produces it, the order is satisfied for both.
Territorial incompetence motion. It must be held unfounded if the main action concerns the location of the plaintiff's tax domicile.
Official heading (Spanish): INCIDENTE DE INCOMPETENCIA POR RAZÓN DE TERRITORIO.- DEBE RESOLVERSE INFUNDADO SI LA MATERIA DEL JUICIO PRINCIPAL VERSA SOBRE LA UBICACIÓN DEL DOMICILIO FISCAL DE LA ACTORA.-
When the action is about the location of the plaintiff's tax domicile, only the final judgment settles it. Meanwhile, the Chamber where the complaint was filed has jurisdiction.
Territorial incompetence motion. The challenged ruling, an official letter finding a change-of-tax-domicile notice ineffective, is not suitable evidence of the plaintiff's tax domicile.
Official heading (Spanish): INCIDENTE DE INCOMPETENCIA POR RAZÓN DE TERRITORIO. LA RESOLUCIÓN IMPUGNADA EN JUICIO, CONSISTENTE EN EL OFICIO POR EL QUE SE RESUELVE QUE NO SURTIÓ EFECTOS LEGALES EL AVISO DE CAMBIO DE DOMICILIO FISCAL, NO CONSTITUYE PRUEBA IDÓNEA PARA ACREDITAR EL DOMICILIO FISCAL DEL ACTOR.-
An authority raising territorial incompetence cannot prove the tax domicile with the challenged letter finding the change-of-domicile notice ineffective. That letter is not suitable evidence.
Accounting expert evidence. Aspects that must be reasoned when giving probative effect to expert reports.
Official heading (Spanish): PRUEBA PERICIAL CONTABLE.- ASPECTOS QUE DEBEN MOTIVARSE AL OTORGARSE EFICACIA PROBATORIA A LOS DICTÁMENES.-
When giving full weight to an accounting expert report, the court must explain why the answers are reasoned. A conclusion is not enough; the expert must show, with technical grounding, how it was reached.
Territorial incompetence motion. Evidentiary value of printouts of tax status certificates issued from January 1, 2022.
Official heading (Spanish): INCIDENTE DE INCOMPETENCIA POR RAZÓN DE TERRITORIO. VALOR PROBATORIO DE LAS IMPRESIONES DE LAS CONSTANCIAS DE SITUACIÓN FISCAL EMITIDAS A PARTIR DE 01 DE ENERO DE 2022.-
Authorship and integrity of documents bearing an advanced electronic signature or digital seal are verified by means set in general rules. Printed tax status certificates are authenticated accordingly.
Jurisdictional conflict between federal courts. The Sections of the Superior Chamber lack power to resolve it.
Official heading (Spanish): CONFLICTO COMPETENCIAL SUSCITADO ENTRE TRIBUNALES FEDERALES. SON INCOMPETENTES LAS SECCIONES DE LA SALA SUPERIOR PARA RESOLVERLO.-
The law provides jurisdictional motions only between Regional or Specialized Chambers. Sections of the Superior Chamber cannot resolve jurisdictional conflicts between federal courts.
Prior notice as a validity requirement. It is pointless to issue it for a notification by bulletin board in tax matters when the circumstantiated record shows the taxpayer cannot be located at its tax domicile.
Official heading (Spanish): CITATORIO PREVIO COMO ELEMENTO DE VALIDEZ. ES OCIOSO SU LEVANTAMIENTO EN LA PRÁCTICA DE UNA NOTIFICACIÓN POR ESTRADOS EN MATERIA FISCAL, CUANDO DEL ACTA CIRCUNSTANCIADA SE ADVIERTE QUE EL CONTRIBUYENTE ESTÁ ILOCALIZABLE EN SU DOMICILIO FISCAL.-
No prior notice is needed to notify by bulletin board when records, such as a report of an unserved matter, show the taxpayer cannot be found at its tax domicile.
Materiality of transactions reviewed by the tax authority. The date of the contract with a supplier is irrelevant to prove the agreed service existed.
Official heading (Spanish): MATERIALIDAD DE LAS OPERACIONES REVISADAS POR LA AUTORIDAD FISCAL. LA FECHA DEL CONTRATO CELEBRADO CON UN PROVEEDOR NO ES RELEVANTE PARA ACREDITAR LA EXISTENCIA DEL SERVICIO PACTADO.-
A supplier contract's date does not by itself prove the service was rendered. When materiality is challenged, actual performance must be shown through other evidence.
Field audit order. The authority need not explain why it chose that audit power instead of a desk audit.
Official heading (Spanish): ORDEN DE VISITA DOMICILIARIA.- LA AUTORIDAD NO TIENE LA OBLIGACIÓN DE MOTIVAR POR QUÉ ELIGIÓ DICHA FACULTAD DE COMPROBACIÓN Y NO UNA REVISIÓN DE GABINETE.-
A field audit order need not explain why that power was chosen over a desk audit, nor cite the taxpayer's history or its significance for revenue collection.
Field audit. The last partial report is not identical or analogous to the observations letter.
Official heading (Spanish): VISITA DOMICILIARIA. LA ÚLTIMA ACTA PARCIAL NO ES IDÉNTICA O ANÁLOGA AL OFICIO DE OBSERVACIONES.-
The last partial report must be circumstantiated, but it need not ground jurisdiction and facts in identical or similar terms to an observations letter.
Private documents prepared by a third party. Their evidentiary value.
Official heading (Spanish): DOCUMENTOS PRIVADOS ELABORADOS POR UN TERCERO.- SU VALOR PROBATORIO.-
A private document from a non-party must be corroborated by other evidence, since alone it lacks sufficient probative force. Support it with additional proof.
Rule 2.18.1 of the 2018 Miscellaneous Tax Resolution and form 192/C.F.F. "Online administrative appeal" do not violate statutory reservation.
Official heading (Spanish): LA REGLA 2.18.1 DE LA RESOLUCIÓN MISCELÁNEA FISCAL PARA EL AÑO DOS MIL DIECIOCHO, PUBLICADA EN EL DIARIO OFICIAL DE LA FEDERACIÓN EL VEINTIDÓS DE DICIEMBRE DE DOS MIL DIECISIETE Y LA FICHA DE TRÁMITE 192/C.F.F. “RECURSO DE REVOCACIÓN EN LÍNEA” DEL ANEXO 1-A, NO CONTRAVIENEN EL PRINCIPIO DE RESERVA DE LEY.-
Rule 2.18.1 of the 2018 Miscellaneous Tax Resolution and procedure form 192/C.F.F. "Online administrative appeal" do not violate the principle of statutory reservation. File the appeal following that form.
Refund of balances in favor. Article 22-B of the Federal Tax Code does not apply when there is no technical impossibility to transfer funds.
Official heading (Spanish): DEVOLUCIÓN DE SALDOS A FAVOR. NO ES APLICABLE LO DISPUESTO POR EL ARTÍCULO 22-B DEL CÓDIGO FISCAL DE LA FEDERACIÓN CUANDO NO EXISTE IMPOSIBILIDAD TÉCNICA PARA LLEVAR A CABO LA TRANSFERENCIA DE FONDOS.-
Article 22-B of the Federal Tax Code does not apply to refunds of balances in favor when there is no technical impossibility in transferring funds. That article covers specific cases where a refund must be suspended.
Dismissal. A letter refusing to modify a positive compliance opinion under article 32-D of the Federal Tax Code, without following the clarification procedure of rule 2.1.39 of the 2019 Miscellaneous Tax Resolution, is not a final act for the nullity action.
Official heading (Spanish): SOBRESEIMIENTO. EL OFICIO POR EL CUAL NO SE CONCEDE LA MODIFICACIÓN A LA OPINIÓN DEL CUMPLIMIENTO POSITIVO DE OBLIGACIONES, EMITIDO CON FUNDAMENTO EN EL ARTÍCULO 32-D DEL CÓDIGO FISCAL DE LA FEDERACIÓN, SIN SUJETARSE AL PROCEDIMIENTO DE ACLARACIÓN PREVISTO EN LA REGLA 2.1.39 DE LA RESOLUCIÓN MISCELÁNEA FISCAL PARA 2019, NO CONSTITUYE UN ACTO DEFINITIVO PARA EFECTOS DEL JUICIO DE NULIDAD.-
A letter refusing to modify a positive compliance opinion (art. 32-D, Federal Tax Code), issued without following the clarification procedure in rule 2.1.39 of the 2019 Miscellaneous Tax Resolution, is not a final act for the nullity action. Use the clarification procedure first.
Field audit. The detailed record under article 42, fifth, penultimate and last paragraphs, of the Federal Tax Code must set out the facts and omissions known up to that stage.
Official heading (Spanish): VISITA DOMICILIARIA. LA AUTORIDAD DEBE PLASMAR EN EL ACTA CIRCUNSTANCIADA QUE SE LEVANTE DE CONFORMIDAD CON EL ARTÍCULO 42, PÁRRAFOS QUINTO, PENÚLTIMO Y ÚLTIMO, DEL CÓDIGO FISCAL DE LA FEDERACIÓN, LOS HECHOS Y OMISIONES CONOCIDOS HASTA ESA FASE DEL PROCEDIMIENTO DE FISCALIZACIÓN.-
The detailed record under article 42 of the Federal Tax Code (fifth, penultimate and last paragraphs) must set out the facts and omissions known to that stage. Merely recording the invitation to the taxpayer does not satisfy the duty.
Non-existent transactions under Article 69-B of the Federal Tax Code. How to compute the fifty-day period in its fourth paragraph for the final ruling.
Official heading (Spanish): INEXISTENCIA DE OPERACIONES PREVISTA EN EL ARTÍCULO 69-B DEL CÓDIGO FISCAL DE LA FEDERACIÓN. FORMA DE COMPUTAR EL PLAZO DE CINCUENTA DÍAS A QUE SE REFIERE SU PÁRRAFO CUARTO PARA RESOLVERLA EN DEFINITIVA.
On a literal reading of Article 69-B of the Federal Tax Code, the authority's fifty days to issue a final ruling begin once the taxpayer's fifteen-day period to submit evidence ends. Useful for spotting late resolutions.
Fine for breaching the stay granted in a nullity action. Article 58, section III, of the Federal Law of Contentious Administrative Procedure, which establishes it, does not contravene Article 21 of the Federal Constitution.
Official heading (Spanish): MULTA POR INCUMPLIMIENTO DE LA SUSPENSIÓN OTORGADA EN UN JUICIO DE NULIDAD. EL ARTÍCULO 58, FRACCIÓN III, DE LA LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO QUE LA ESTABLECE, NO RESULTA CONTRARIO AL ARTÍCULO 21 DE LA CONSTITUCIÓN POLÍTICA DE LOS ESTADOS UNIDOS MEXICANOS.
Article 58, section III, of the LFPCA, which sets a fine for breaching a stay granted in a nullity action, does not contravene Article 21 of the Constitution. An authority that disregards a stay may be fined.
Administrative file. The defendant authority has the right to offer it to prove the facts supporting the legality of its act, in keeping with procedural equity.
Official heading (Spanish): EXPEDIENTE ADMINISTRATIVO. LA AUTORIDAD DEMANDADA TIENE DERECHO A OFRECERLO CON EL FIN DE PROBAR LOS HECHOS QUE SUSTENTEN LA LEGALIDAD DE SU ACTO, A FIN DE RESPETAR EL PRINCIPIO DE EQUIDAD PROCESAL QUE RIGE EN EL JUICIO CONTENCIOSO ADMINISTRATIVO FEDERAL.-
Even if the plaintiff chooses not to offer the administrative file, the authority may do so to prove its act was lawful, without escaping other procedural burdens. Expect the file to enter the case and review it in advance.
Closing letter of a desk audit. It must meet the requirement of due reasoning.
Official heading (Spanish): OFICIO DE CONCLUSIÓN DE LA REVISIÓN DE GABINETE. DEBE SATISFACER EL REQUISITO DE DEBIDA MOTIVACIÓN.-
When the authority closes a desk audit on the ground that the taxpayer fully corrected its obligations through a filed return, the closing letter must be properly reasoned. This allows a taxpayer to challenge boilerplate conclusions.
Judgments. Compliance with those declaring nullity and ordering the procedure to be redone must occur within four months under articles 52 and 57 of the Federal Administrative Litigation Law.
Official heading (Spanish): SENTENCIAS. EL CUMPLIMIENTO DE LAS QUE DECLARARAN LA NULIDAD DEL ACTO ADMINISTRATIVO Y ORDENAN LA REPOSICIÓN DEL PROCEDIMIENTO DEBE REALIZARSE DENTRO DEL TÉRMINO DE CUATRO MESES CONFORME A LOS ARTÍCULOS 52 Y 57 DE LA LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO.-
When a judgment annuls a ruling so the authority may, if it chooses, redo the procedure, the authority must comply within the four-month period of articles 52 and 57 of the Federal Administrative Litigation Law. Track that deadline closely.
Definitive administrative resolutions. Jurisdiction of the TFJA under its Organic Law and the Federal Administrative Litigation Law.
Official heading (Spanish): RESOLUCIONES ADMINISTRATIVAS DEFINITIVAS. COMPETENCIA DEL TRIBUNAL FEDERAL DE JUSTICIA ADMINISTRATIVA, CONFORME A SU LEY ORGÁNICA Y LA LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO.-
Resolutions are definitive when they end a proceeding or request, or express an authority's isolated will without a prior procedure. That status determines when the TFJA can hear the act and whether a nullity action is available.
Presumptive determination of income. To show that observed bank deposits are loans, a simple or interest-bearing loan agreement must be supported by other evidence of its reality, such as bank receipts or statements.
Official heading (Spanish): DETERMINACIÓN PRESUNTIVA DE INGRESOS. PARA ACREDITAR QUE LOS DEPÓSITOS OBSERVADOS EN LA CUENTA BANCARIA DEL CONTRIBUYENTE CORRESPONDEN A PRÉSTAMOS, MEDIANTE UN CONTRATO DE MUTUO SIMPLE O CON INTERÉS, ESTE DEBE ESTAR ADMINICULADO CON OTRAS PROBANZAS QUE ACREDITEN SU MATERIALIDAD, ENTRE OTROS, CON LOS RECIBOS O ESTADOS DE CUENTA BANCARIOS DEL CONTRIBUYENTE.-
To argue that observed bank deposits are loans, a loan agreement is not enough: it must be backed by other evidence of its reality, such as receipts or account statements. Document the loan and its repayment from the outset.
Interested third party in the federal nullity action.
Official heading (Spanish): TERCERO INTERESADO EN EL JUICIO CONTENCIOSO ADMINISTRATIVO FEDERAL.-
Instructing Magistrates must ensure the procedural relationship is properly formed and that the interested third party's rights as a party are respected, to protect due process. Failing to do so may require redoing the procedure.
Legitimate expectations principle. Elements to weigh in determining whether administrative acts violate it.
Official heading (Spanish): PRINCIPIO DE CONFIANZA LEGÍTIMA. ELEMENTOS QUE DEBEN PONDERARSE PARA DETERMINAR SU TRANSGRESIÓN EN LOS ACTOS DE LA ADMINISTRACIÓN.-
To decide whether an authority breached legitimate expectations, the Tribunal weighs the normative and factual elements of the case, including the law before and after the change. It helps taxpayers relying on prior practice or criteria.
Taxpayer Ombudsman (PRODECON). Its recommendations are not binding on the TFJA.
Official heading (Spanish): PROCURADURÍA DE LA DEFENSA DEL CONTRIBUYENTE, SUS RECOMENDACIONES NO SON VINCULANTES PARA EL TRIBUNAL FEDERAL DE JUSTICIA ADMINISTRATIVA.-
PRODECON recommendations have no imperative force and do not bind the TFJA, which rules autonomously with full jurisdiction. Do not present them as binding authority in a complaint; at most they offer supporting argument.
Expert evidence. The procedure must be redone when the parties' experts disagree and no tie-breaking expert is appointed.
Official heading (Spanish): PRUEBA PERICIAL.- DEBE REPONERSE EL PROCEDIMIENTO CUANDO HAYA DISCREPANCIAS ENTRE LOS PERITOS DE LAS PARTES Y NO SE NOMBRA TERCERO EN DISCORDIA.-
When the parties' expert reports differ substantially and no tie-breaking expert was appointed, the judgment relying on that evidence must be reversed and the procedure redone. Flag the discrepancy and request a third expert.
Lapse of the power to determine tax assessments. Makeup of the periods in the third-to-last paragraph of article 67 of the Federal Tax Code when the authority exercises audit powers.
Official heading (Spanish): CADUCIDAD DE LAS FACULTADES DE DETERMINACIÓN DE CRÉDITOS FISCALES. CONFORMACIÓN DE LOS PLAZOS PREVISTOS EN EL ANTEPENÚLTIMO PÁRRAFO DEL ARTÍCULO 67 DEL CÓDIGO FISCAL DE LA FEDERACIÓN VIGENTE, CUANDO LA AUTORIDAD EJERCE FACULTADES DE COMPROBACIÓN.-
The periods in the third-to-last paragraph of article 67 of the Federal Tax Code combine the generic five years, twelve months, eighteen months or two years depending on the taxpayer, and six months to notify the assessment. Useful for calculating lapse.
Maximum period of suspension of lapse during audit powers. It does not include the time taken by defense proceedings.
Official heading (Spanish): PLAZO MÁXIMO DE SUSPENSIÓN DE LA CADUCIDAD EN EL EJERCICIO DE LAS FACULTADES DE COMPROBACIÓN, NO COMPRENDE EL PERIODO DE TRAMITACIÓN DE MEDIOS DE DEFENSA.-
The maximum suspension of lapse during audit powers does not include time during which those powers are suspended because defense remedies are pending. Exclude that period when calculating lapse.
Territorial jurisdiction of the TFJA Regional Chambers. When the plaintiff's tax domicile is uncertain.
Official heading (Spanish): COMPETENCIA TERRITORIAL DE LAS SALAS REGIONALES DEL TRIBUNAL FEDERAL DE JUSTICIA ADMINISTRATIVA. CUANDO NO HAY CERTEZA DEL DOMICILIO FISCAL DEL ACTOR.-
Binding precedent: when the authority proves a tax domicile different from the one in the SAT report, the domicile is uncertain and territorial jurisdiction must be defined on that basis.
Joint obligor. When the audit authority must grant a hearing.
Official heading (Spanish): RESPONSABLE SOLIDARIO.- MOMENTO EN QUE LA AUTORIDAD FISCALIZADORA DEBE OTORGARLE GARANTÍA DE AUDIENCIA.-
When the authority assesses the direct taxpayer, the joint obligor's hearing is due only once a joint liability scenario arises. This matters for shareholders and managers.
Procedural correction. It is proper when the originating Chamber failed to verify the legal representation of whoever appears for the workers as interested third parties.
Official heading (Spanish): REGULARIZACIÓN DE PROCEDIMIENTO. PROCEDE ORDENARLO CUANDO LA SALA DE ORIGEN OMITE CORROBORAR LA REPRESENTACIÓN LEGAL DE QUIEN SE OSTENTA COMO REPRESENTANTE DE LOS TRABAJADORES TERCEROS INTERESADOS EN EL JUICIO CONTENCIOSO ADMINISTRATIVO.-
If the instructing magistrate does not verify the representation of whoever presents as the workers' representative, their hearing is restricted and the procedure must be corrected.
Administrative acts. They form a legal unit that cannot be divided.
Official heading (Spanish): ACTOS ADMINISTRATIVOS.- FORMAN UNA UNIDAD JURÍ-DICA QUE NO PUEDE SER DIVIDIDA.-
An administrative act cannot be both valid and invalid, because the state's will expressed in it forms an indivisible legal unit. This supports seeking full nullity when defects affect the act.
Home-visit order for years and taxes from a prior review, issued under article 53-C of the Federal Tax Code. It must state the facts that motivated it.
Official heading (Spanish): ORDEN DE VISITA DOMICILIARIA DE EJERCICIOS Y CONTRIBUCIONES DE UNA REVISIÓN PREVIA, LA EMITIDA EN TÉRMINOS DEL ARTÍCULO 53-C DEL CÓDIGO FISCAL DE LA FEDERACIÓN, DEBE SEÑALAR LOS HECHOS QUE MOTIVARON LA EMISIÓN DEL ACTO.-
A second review of the same years and taxes under article 53-C of the Federal Tax Code must state new facts justifying it. Without them, the order can be challenged.
Home-visit order. A second one is unlawful when the authority justifies it by generically naming taxes or items not reviewed in the first, under the first paragraph of article 53-C of the Federal Tax Code (in force since December 9, 2013).
Official heading (Spanish): ORDEN DE VISITA DOMICILIARIA.- ES ILEGAL LA EMITIDA POR SEGUNDA OCASIÓN CUANDO LA AUTORIDAD FISCALIZADORA LA JUSTIFIQUE SEÑALANDO DE MANERA GENÉRICA LAS CONTRIBUCIONES Y/O CONCEPTOS NO REVISADOS EN LA PRIMERA, DE CONFORMIDAD CON LO ESTABLECIDO EN EL PRIMER PÁRRAFO DEL ARTÍCULO 53-C DEL CÓDIGO FISCAL DE LA FEDERACIÓN (VIGENTE A PARTIR DEL 09 DE DICIEMBRE DE 2013).-
A second audit order is unlawful if it only generically mentions taxes or items not reviewed in the first, under the first paragraph of article 53-C of the Federal Tax Code. It must specify them.
Territorial jurisdiction conflict. A conflict raised by a Chamber is improper under article 30 of the Federal Law of Administrative Contentious Procedure, as reformed on December 10, 2010.
Official heading (Spanish): CONFLICTO DE COMPETENCIA TERRITORIAL.- ES IMPROCEDENTE EL PLANTEADO POR UNA SALA, DE ACUERDO CON EL ARTÍCULO 30 DE LA LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO, VIGENTE A PARTIR DE SU REFORMA DE 10 DE DICIEMBRE DE 2010.-
If a Chamber declares itself incompetent on territorial grounds, the jurisdiction conflict it raises is improper, since under article 30 chambers may raise conflicts only by subject matter. It affects how the case proceeds.
Tax loss. A taxpayer wishing to amortize losses incurred over 5 years ago must keep the supporting documents of the loss for as long as it seeks tax effects from it.
Official heading (Spanish): PÉRDIDA FISCAL.- SI EL CONTRIBUYENTE PRETENDE AMORTIZAR PÉRDIDAS SUFRIDAS HACE MÁS DE 5 AÑOS, SE ENCUENTRA OBLIGADO A CONSERVAR LA DOCUMENTACIÓN SOPORTE DEL ORIGEN DE SU DÉFICIT POR TODO EL TIEMPO QUE PRETENDA DARLE EFECTOS FISCALES.-
Whoever amortizes tax losses incurred over five years ago must keep documents proving their origin for as long as it uses them for tax purposes. Preserve that documentation.
Procedural violation. It occurs when the instructing magistrate grants a period for closing arguments during the period to expand the complaint.
Official heading (Spanish): VIOLACIÓN AL PROCEDIMIENTO. SE VERIFICA CUANDO EL MAGISTRADO INSTRUCTOR CONCEDE TÉRMINO PARA RENDIR ALEGATOS DURANTE EL TRANSCURSO DEL PLAZO PARA FORMULAR LA AMPLIACIÓN DE DEMANDA.-
Opening the closing-arguments period while the ten-day period to expand the complaint is still running is a procedural violation: the instructing magistrate must respect that full period. Watch the sequence of stages.
Administrative enforcement procedure. As an exception, it can be challenged before the TFJA before the auction notice is published when bank accounts are attached.
Official heading (Spanish): PROCEDIMIENTO ADMINISTRATIVO DE EJECUCIÓN, COMO EXCEPCIÓN PUEDE IMPUGNARSE ANTE EL TRIBUNAL FEDERAL DE JUSTICIA ADMINISTRATIVA ANTES DE LA PUBLICACIÓN DE LA CONVOCATORIA DE REMATE, CUANDO SE ENCUENTREN EMBARGADAS CUENTAS BANCARIAS.-
When bank accounts are attached there is no appraisal or auction, so the attachment can be challenged right away through an administrative appeal (recurso de revocación) or nullity action. Do not wait for an auction notice.
Dismissal of the administrative action. When the plaintiff files outside the period set by article 13 of the Federal Law of Administrative Contentious Procedure in force since June 14, 2016, without disproving the notification's legality.
Official heading (Spanish): SOBRESEIMIENTO DEL JUICIO CONTENCIOSO ADMINISTRATIVO. CUANDO LA PARTE ACTORA PRESENTA SU DEMANDA FUERA DEL PLAZO ESTABLECIDO EN EL ARTÍCULO 13, DE LA LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO VIGENTE A PARTIR DEL 14 DE JUNIO DE 2016, AL NO DESVIRTUAR LA LEGALIDAD DE LA NOTIFICACIÓN DE LA RESOLUCIÓN IMPUGNADA.-
If the plaintiff denies knowing the resolution and the authority files the notification with its answer, the plaintiff must disprove its legality. If it fails and the complaint is late, the case is dismissed.
Employee profit sharing. Annulment for applying Article 16 of the Income Tax Law means the authority must issue a new ruling computing taxable income under Article 10 of that Law.
Official heading (Spanish): PARTICIPACIÓN DE LOS TRABAJADORES EN LAS UTILIDADES DE LAS EMPRESAS. LA DECLARATORIA DE NULIDAD POR HABERSE APLICADO EL ARTÍCULO 16 DE LA LEY DEL IMPUESTO SOBRE LA RENTA, SERÁ PARA EL EFECTO DE QUE LA AUTORIDAD FISCAL EMITA OTRA RESOLUCIÓN EN LA QUE CALCULE LA RENTA GRAVABLE PARA DETERMINAR EL MONTO DE AQUELLAS CONFORME AL ARTÍCULO 10 DE LA PROPIA LEY.-
If a profit-sharing determination is annulled for applying Article 16 of the Income Tax Law, the authority must issue a new ruling computing taxable income under Article 10.
Procedural violation. It occurs if the instructing magistrate fails to rule on the filing, in the administrative file, of evidence offered by the plaintiff, regardless of its nature.
Official heading (Spanish): VIOLACIÓN PROCEDIMENTAL.- SE ACTUALIZA, SI EL INSTRUCTOR OMITE PROVEER SOBRE LA EXHIBICIÓN DENTRO DEL EXPEDIENTE ADMINISTRATIVO DE LAS PRUEBAS OFRECIDAS POR EL ACTOR INDEPENDIENTEMENTE DE SU NATURALEZA.-
Plaintiff documents that belong in the administrative file, public or private, must be included. If the instructing magistrate does not ensure the authority files them, a procedural violation occurs.
Proceedings. They must be redone when evidence offered by the plaintiff in its arguments is not produced.
Official heading (Spanish): PROCEDIMIENTO.- DEBE REPONERSE CUANDO NO SE DESAHOGA UNA PRUEBA OFRECIDA POR LA ACTORA EN LOS CONCEPTOS DE IMPUGNACIÓN.-
If the instructing magistrate does not require the authority to produce copies the plaintiff invoked, even if not listed in the evidence section, a substantial violation occurs and proceedings must be redone.
Identification of the auditor. It is lawful if the initial partial report shows the audit order was received after the auditor identified himself.
Official heading (Spanish): IDENTIFICACIÓN DEL VISITADOR. RESULTA LEGAL SI DEL ACTA PARCIAL DE INICIO SE DESPRENDE LA RECEPCIÓN DE LA ORDEN DE VISITA PREVIA IDENTIFICACIÓN DEL VISITADOR.-
Auditor identification is lawful if the initial partial report shows the person served wrote by hand that the order was received after the auditor identified himself. The wording of the report decides.
Strictly indispensable expenses. Deductibility for income tax depends not on how they are described on the invoice but on the nature of the underlying transaction.
Official heading (Spanish): EROGACIONES ESTRICTAMENTE INDISPENSABLES. LA PROCEDENCIA DE SU DEDUCIBILIDAD EN EL IMPUESTO SOBRE LA RENTA NO DEPENDE DE LA FORMA EN QUE FUERON DESCRITAS EN EL COMPROBANTE FISCAL QUE LAS AMPARE, SINO DE LA NATURALEZA DE LA OPERACIÓN QUE LES DIO ORIGEN.-
Whether an expense is strictly indispensable depends on the nature of the underlying transaction and its link to the corporate purpose, not on the invoice wording. Document the transaction, not just the invoice.
Permanent establishment. It arises when a Mexican company acquires and exports vehicles exclusively for the operations of its related party.
Official heading (Spanish): ESTABLECIMIENTO PERMANENTE. SE ACTUALIZA EL SUPUESTO PARA SU CONSTITUCIÓN CUANDO UNA SOCIEDAD MERCANTIL EN TERRITORIO NACIONAL ADQUIERA Y EXPORTE VEHÍCULOS AUTOMOTRICES EXCLUSIVAMENTE PARA LOS FINES DE OPERACIÓN DE SU PARTE RELACIONADA.-
A Mexican company buying and exporting vehicles solely for its related shareholder and only customer, after splitting up one business, can create a permanent establishment. These are not auxiliary activities. Relevant to group procurement structures.
Permanent establishment. To determine its scope, one may consult the Commentaries to the OECD Model Tax Convention on Income and on Capital.
Official heading (Spanish): ESTABLECIMIENTO PERMANENTE. PARA DETERMINAR EL ALCANCE DE ESTE CONCEPTO PUEDE ACUDIRSE AL CONTENIDO DE LOS COMENTARIOS A LOS ARTÍCULOS DEL MODELO DE CONVENIO FISCAL SOBRE LA RENTA Y SOBRE EL PATRIMONIO, ELABORADO PARA LA ORGANIZACIÓN PARA LA COOPERACIÓN Y DESARROLLO ECONÓMICOS (OCDE).-
Article 2 of the Income Tax Law substantially tracks Article 5 of the OECD Model Convention, so the Model's commentaries are a valid aid for interpreting the permanent establishment concept.
Precautionary seizure of assets. A nullity action against it is improper, so it must be dismissed.
Official heading (Spanish): ASEGURAMIENTO PRECAUTORIO DE BIENES. ES IMPROCEDENTE EL JUICIO CONTENCIOSO ADMINISTRATIVO EN SU CONTRA POR LO QUE PROCEDE SU SOBRESEIMIENTO.-
Precautionary seizure only aims to overcome taxpayer resistance to audit powers. It is not the authority's final decision, so a nullity action against it is dismissed.
Precautionary seizure of assets. It is not a final ruling.
Official heading (Spanish): ASEGURAMIENTO PRECAUTORIO DE BIENES. NO CONSTITUYE UNA RESOLUCIÓN DEFINITIVA.-
Precautionary seizure does not conclusively decide the taxpayer's situation. It is therefore not a final ruling and does not by itself open a nullity action.
Precautionary seizure under Articles 40, section III, and 40-A of the Federal Tax Code (in force since January 1, 2014). It is not a step in the administrative enforcement procedure.
Official heading (Spanish): ASEGURAMIENTO PRECAUTORIO DE BIENES PREVISTO EN LOS ARTÍCULOS 40, FRACCIÓN III, Y 40-A DEL CÓDIGO FISCAL DE LA FEDERACIÓN (EN VIGOR A PARTIR DEL 1º DE ENERO DE 2014). NO CONSTITUYE UNA ACTUACIÓN DEL PROCEDIMIENTO ADMINISTRATIVO DE EJECUCIÓN.-
Under Articles 40, section III, and 40-A of the Federal Tax Code, precautionary seizure is a coercive measure, not one protecting the tax claim. It is not part of the administrative enforcement procedure.
Precautionary seizure and attachment of assets (law in force since January 1, 2014). Key differences.
Official heading (Spanish): ASEGURAMIENTO Y EMBARGO PRECAUTORIO DE BIENES (LEGISLACIÓN EN VIGOR A PARTIR DEL 1º DE ENERO DE 2014). DIFERENCIAS RELEVANTES.-
Seizure aims to overcome resistance to audits; precautionary attachment secures the tax claim. They are distinct measures with different purposes and effects, and the defense should treat them separately.
Reconsideration appeal under article 59 of the Federal Contentious-Administrative Procedure Law lies against the order deeming facts true for failure to comply with a requirement.
Official heading (Spanish): RECURSO DE RECLAMACIÓN PREVISTO EN EL ARTÍCULO 59 DE LA LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO, PROCEDE EN CONTRA DEL ACUERDO QUE TIENE POR CIERTOS LOS HECHOS DERIVADOS DEL INCUMPLIMIENTO DE UN REQUERIMIENTO.-
A reconsideration appeal under article 59 of the Federal Contentious-Administrative Procedure Law lies against the order deeming facts true for failure to comply with a requirement. That order amounts to admitting facts, so challenge it promptly.
Greater benefit principle. Conditions for its application.
Official heading (Spanish): PRINCIPIO DE MAYOR BENEFICIO. CONDICIONES PARA SU APLICACIÓN.-
The greater benefit principle aims to give the taxpayer the most favorable kind of nullity, on the merits, rather than a less useful one. The precedent sets the conditions for applying it.
Greater benefit principle. Consistent interpretation for its correct application.
Official heading (Spanish): PRINCIPIO DE MAYOR BENEFICIO. INTERPRETACIÓN CONFORME PARA SU CORRECTA APLICACIÓN.-
The greater benefit principle must be applied using the interpretation most favorable to the taxpayer, under article 1, second paragraph, of the Constitution. Request the broadest available nullity in the complaint.
Incident of document forgery. The Chamber must safeguard human rights of vulnerable groups.
Official heading (Spanish): INCIDENTE DE FALSEDAD DE DOCUMENTOS. OBLIGACIÓN DE LA SALA DE SALVAGUARDAR LOS DERECHOS HUMANOS EN TRATÁNDOSE DE GRUPOS VULNERABLES.-
When resolving an incident of document forgery, the Chamber must weigh whether the person whose signature is challenged belongs to a vulnerable group and protect that person's human rights.
Incident of document forgery. If the disputed signature belongs to an older adult or a person with a disability, the Chamber must take that into account.
Official heading (Spanish): INCIDENTE DE FALSEDAD DE DOCUMENTOS. SI LA FIRMA DUBITADA PERTENECE A UNA PERSONA ADULTA MAYOR Y/O DISCAPACITADA, LA SALA SE ENCUENTRA OBLIGADA A PONDERARLO.-
If the disputed signature belongs to an older adult or a person with a disability, the Chamber must weigh that circumstance when resolving the incident of document forgery.
Intersectionality. The TFJA must identify it.
Official heading (Spanish): INTERSECCIONALIDAD. OBLIGACIÓN DEL TRIBUNAL FEDERAL DE JUSTICIA ADMINISTRATIVA DE ADVERTIRLA.-
TFJA Chambers must identify intersectionality when resolving disputes, in order to judge with a human rights perspective. It can be argued in cases involving persons with several vulnerability factors.
Failure to comply with a judgment in pension administrative litigation, and the complaint for non-compliance. They can be materially enforced in more than one district, so the second paragraph of Article 37 of the Amparo Law applies.
Official heading (Spanish): OMISIÓN DE CUMPLIR CON LA SENTENCIA EN EL JUICIO CONTENCIOSO ADMINISTRATIVO EN MATERIA DE PENSIONES Y DE LA QUEJA POR OMISIÓN EN EL CUMPLIMIENTO. PUEDEN TENER EJECUCIÓN MATERIAL EN MÁS DE UN DISTRITO, POR LO QUE ES APLICABLE EL SEGUNDO PÁRRAFO DEL ARTÍCULO 37 DE LA LEY DE AMPARO.
Failure to comply with a pension administrative judgment can be enforced in more than one district, so Article 37, second paragraph of the Amparo Law applies and a judge in any of them may hear the case.
Provisional suspension. It does not lie against the effects of Article 28, section I, subsection B, of the Federal Tax Code (amended November 12, 2021) and certain rules of the 2022 Miscellaneous Tax Resolution on the accounting of those required to keep volumetric controls.
Official heading (Spanish): SUSPENSIÓN PROVISIONAL. NO PROCEDE RESPECTO DE LOS EFECTOS Y CONSECUENCIAS DERIVADOS DEL ARTÍCULO 28, FRACCIÓN I, APARTADO B, DEL CÓDIGO FISCAL DE LA FEDERACIÓN, REFORMADO MEDIANTE DECRETO PUBLICADO EL 12 DE NOVIEMBRE DE 2021, ASÍ COMO DE DIVERSAS REGLAS Y ANEXOS DE LA RESOLUCIÓN MISCELÁNEA FISCAL PARA 2022, QUE SE REFIEREN A LA CONTABILIDAD DE QUIENES DEBEN LLEVAR CONTROLES VOLUMÉTRICOS.
Provisional suspension is unavailable against the accounting and volumetric-control rules for hydrocarbons and petroleum products (Article 28 of the Federal Tax Code and 2022 Miscellaneous Tax Resolution), as they involve public order and social interest.
Right to an effective judicial remedy. Article 58, section II, subsection a), numeral 2, of the Federal Law of Contentious Administrative Procedure, establishing the complaint (recurso de queja), does not limit or restrict that right.
Official heading (Spanish): DERECHO A UN RECURSO JUDICIAL EFECTIVO. EL ARTÍCULO 58, FRACCIÓN II, INCISO A), NUMERAL 2, DE LA LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO, QUE ESTABLECE EL RECURSO DE QUEJA, NO LIMITA NI RESTRINGE ESE DERECHO.
Article 58, section II, subsection a), numeral 2, of the LFPCA, which provides for the queja, does not restrict the right to an effective judicial remedy, as the procedure was designed to verify compliance with the judgment. Use it as the specific route.
Exception to the exhaustion requirement. It is unnecessary to exhaust the contentious-administrative action before filing indirect amparo where Jalisco's Administrative Justice Law imposes stricter requirements to grant a suspension than the Amparo Law.
Official heading (Spanish): EXCEPCIÓN AL PRINCIPIO DE DEFINITIVIDAD. ES INNECESARIO AGOTAR EL JUICIO CONTENCIOSO ADMINISTRATIVO PREVIAMENTE A PROMOVER EL JUICIO DE AMPARO INDIRECTO, AL EXIGIR LA LEY DE JUSTICIA ADMINISTRATIVA DEL ESTADO DE JALISCO MAYORES REQUISITOS PARA CONCEDER LA SUSPENSIÓN QUE LOS PREVISTOS EN LA LEY DE AMPARO.
Where Jalisco's Administrative Justice Law sets stricter suspension requirements than the Amparo Law, an exception to the exhaustion rule applies. Taxpayers may go straight to indirect amparo without first pursuing the local administrative action.
Final stay against acts of determination, assessment, enforcement or collection of taxes. It must be granted even if the tax interest has not been secured.
Official heading (Spanish): SUSPENSIÓN DEFINITIVA EN CONTRA DE ACTOS RELATIVOS A LA DETERMINACIÓN, LIQUIDACIÓN, EJECUCIÓN O COBRO DE CONTRIBUCIONES O CRÉDITOS DE NATURALEZA FISCAL. DEBE OTORGARSE, AUN CUANDO NO SE HAYA CONSTITUIDO LA GARANTÍA DEL INTERÉS FISCAL.-
Even without a posted guarantee of the tax interest, the Tribunal must grant a final stay if the requirements are met, conditioning its continued effect on the later posting of the guarantee. Useful to halt collection while a guarantee is arranged.
Presumption of non-existent transactions. The authority is not required to notify the documents on which it relied.
Official heading (Spanish): PRESUNCIÓN DE INEXISTENCIA DE OPERACIONES. LA AUTORIDAD NO SE ENCUENTRA OBLIGADA A NOTIFICAR LOS DOCUMENTOS EN LOS QUE SE APOYÓ PARA ELLO.-
Article 69-B of the Federal Tax Code only requires the taxpayer to be told the facts supporting the presumption, not the underlying documents. In the defense, focus on rebutting the notified facts with the taxpayer's own evidence.
Principle of greater benefit. Applicable when the challenged act is found to lack an autograph signature.
Official heading (Spanish): PRINCIPIO DE MAYOR BENEFICIO. CUANDO SE DETERMINA QUE EL ACTO IMPUGNADO CARECE DE FIRMA AUTÓGRAFA.-
Even where nullity for lack of an autograph signature already benefits the plaintiff, the Magistrate may examine other arguments that could yield a greater benefit. Raise all substantive arguments, not only the signature defect.
Field audit. The auditor's assessment, in the last partial record or final record, of evidence offered by the taxpayer is a procedural defect that affects the tax assessment and warrants nullity for effects.
Official heading (Spanish): VISITA DOMICILIARIA. LA VALORACIÓN QUE HACE EL VISITADOR EN LA ÚLTIMA ACTA PARCIAL O EN EL ACTA FINAL DE LAS PRUEBAS QUE OFRECE EL CONTRIBUYENTE PARA DESVIRTUAR LAS IRREGULARIDADES DETECTADAS, CONSTITUYE UN VICIO DE PROCEDIMIENTO QUE TRASCIENDE AL SENTIDO DEL CRÉDITO FISCAL; POR LO QUE SE DEBE DECLARAR SU NULIDAD PARA EFECTOS.-
If the auditor, in the last partial or final record, weighs the evidence a taxpayer offers to rebut findings, the auditor exceeds his powers. This procedural defect affects the assessment and leads to nullity for effects.
Standing of the interested third party. The third party must prove it, not the plaintiff.
Official heading (Spanish): PERSONALIDAD DEL TERCERO INTERESADO.- CORRESPONDE ACREDITARLA A ESTE, Y NO A LA PARTE ACTORA.-
The plaintiff need only name the interested third party and give its address; it need not file the document proving that party's standing. That burden falls on the third party.
SAT report to prove the location of the tax domicile. A typographical error in it is immaterial to its assessment.
Official heading (Spanish): INFORME RENDIDO POR EL SERVICIO DE ADMINISTRACIÓN TRIBUTARIA PARA DEMOSTRAR LA UBICACIÓN DEL DOMICILIO FISCAL. EL ERROR MECANOGRÁFICO CONTENIDO EN EL MISMO ES INTRASCENDENTE PARA SU VALORACIÓN.-
The SAT report is a suitable means to prove the tax domicile when the complaint was filed, and a typographical error does not affect its value. Useful for fixing territorial jurisdiction.
Ground for inadmissibility and dismissal for lack of legal interest. It is unfounded if the file shows the claimant acts as legal representative of a legal entity, even if the complaint mistakenly said they appeared in their own right.
Official heading (Spanish): CAUSAL DE IMPROCEDENCIA Y SOBRESEIMIENTO POR FALTA DE INTERÉS JURÍDICO. RESULTA INFUNDADA SI DE AUTOS SE DESPRENDE QUE EL PROMOVENTE ACTÚA EN REPRESENTACIÓN LEGAL DE UNA PERSONA MORAL, NO OBSTANTE QUE POR ERROR INDICARA EN EL ESCRITO INICIAL DE DEMANDA QUE COMPARECÍA POR PROPIO DERECHO.-
Dismissal for lack of legal interest is unwarranted when the file shows the claimant acts as representative of a legal entity, even if the complaint mistakenly said they appeared in their own right.
Complaint (queja). The limit in article 58, section II, subsection a), last paragraph of the Federal Law of Administrative Contentious Procedure, allowing filing only once, violates article 17 of the Constitution.
Official heading (Spanish): QUEJA. LIMITACIÓN IMPUESTA EN EL ARTÍCULO 58, FRACCIÓN II, INCISO A), ÚLTIMO PÁRRAFO DE LA LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO, SU INTERPOSICIÓN POR UNA SOLA OCASIÓN, CONTRAVIENE EL ARTÍCULO 17 CONSTITUCIONAL.-
Based on the SCJN First Chamber's ruling, limiting the complaint to a single filing in article 58, section II, subsection a) of the Federal Law of Administrative Contentious Procedure violates article 17 of the Constitution.
Complaint (queja). If, in compliance with a ruling, the authority issues another resolution partially repeating the annulled one, this is defective compliance, not repetition.
Official heading (Spanish): QUEJA. SI EN CUMPLIMIENTO A UN FALLO LA AUTORIDAD EMITE OTRA RESOLUCIÓN EN DONDE REPITE PARCIALMENTE LA ANULADA, DA LUGAR A QUE EXISTA EN SU CASO DEFECTO EN EL CUMPLIMIENTO Y NO ASÍ REPETICIÓN.-
If the authority complies only in part and partially repeats the annulled act, this is defective compliance, not repetition. Choosing the right type of complaint avoids rejection.
Procedural correction. It is proper when the originating Chamber failed to verify the legal representation of whoever appears for the workers as interested third parties.
Official heading (Spanish): REGULARIZACIÓN DE PROCEDIMIENTO. PROCEDE ORDENARLO CUANDO LA SALA DE ORIGEN OMITE CORROBORAR LA REPRESENTACIÓN LEGAL DE QUIEN SE OSTENTA COMO REPRESENTANTE DE LOS TRABAJADORES TERCEROS INTERESADOS EN EL JUICIO CONTENCIOSO ADMINISTRATIVO.-
If the instructing magistrate does not verify who legally represents the workers as interested third parties, their right to be heard is restricted and the procedure must be corrected.
Procedural correction. It is proper when the originating Chamber failed to investigate the data of the legal representative of the workers as interested third parties, for service of process.
Official heading (Spanish): REGULARIZACIÓN DE PROCEDIMIENTO. PROCEDE ORDENARLO CUANDO LA SALA DE ORIGEN OMITE INVESTIGAR LOS DATOS DEL REPRESENTANTE LEGAL DE LOS TRABAJADORES TERCEROS INTERESADOS, PARA SER EMPLAZADO A JUICIO CONTENCIOSO ADMINISTRATIVO.-
The procedure must be corrected if the instructing magistrate did not investigate the workers' representative and the workers lost their chance to appear, without confirming the person was the right one.
SAT. Citing article 16 of the Constitution is unnecessary to ground the jurisdiction of its administrative units.
Official heading (Spanish): SERVICIO DE ADMINISTRACIÓN TRIBUTARIA, ES INNECESARIA LA INVOCACIÓN DEL ARTÍCULO 16 CONSTITUCIONAL PARA FUNDAR LA COMPETENCIA DE LAS UNIDADES ADMINISTRATIVAS ADSCRITAS A DICHO ÓRGANO DESCONCENTRADO.-
It is enough for SAT units to cite the statutory provisions granting their powers; they need not cite article 16 of the Constitution to ground their jurisdiction.
Taxpayer's work papers. They may form an integral part of the records drawn up in an audit, as part of the taxpayer's accounting.
Official heading (Spanish): PAPELES DE TRABAJO REALIZADOS POR EL CONTRIBUYENTE. PUEDEN FORMAR PARTE INTEGRANTE DE LAS ACTAS LEVANTADAS EN LA FISCALIZACIÓN, AL FORMAR PARTE DE LA CONTABILIDAD DEL CONTRIBUYENTE.-
A taxpayer's own work papers form part of its accounting and may be incorporated into the field audit records. What is handed to inspectors can be used against the company.
Notice (citatorio) for serving a tax notification. It is not unlawful if it ends at the same hour it begins.
Official heading (Spanish): CITATORIO PARA LA PRÁCTICA DE UNA NOTIFICACIÓN EN MATERIA FISCAL. NO ES ILEGAL SI CULMINA A LA MISMA HORA EN LA QUE INICIA.-
A citatorio is not unlawful because it ends at the same time it starts; it suffices that it begins at a valid hour, and no end time need be stated.
Substantial procedural violation. It occurs when the instructing magistrate does not rule on a forgery-of-documents motion raised in the action.
Official heading (Spanish): VIOLACIÓN SUSTANCIAL DEL PROCEDIMIENTO.- SE INCURRE CUANDO EL MAGISTRADO INSTRUCTOR NO PREVEE EN RELACIÓN AL INCIDENTE DE FALSEDAD DE DOCUMENTOS EN EL JUICIO.-
If the plaintiff raises a forgery-of-documents motion when amending the complaint, the instructing magistrate must process it, not just admit the amendment. Omitting it is a substantial violation requiring the proceedings to be redone.
Specialized Environmental and Regulation Chamber. It lacks jurisdiction over Energy Regulatory Commission rulings that assess tax liabilities.
Official heading (Spanish): SALA ESPECIALIZADA EN MATERIA AMBIENTAL Y DE REGULACIÓN. NO ES COMPETENTE PARA CONOCER DE LAS RESOLUCIONES DE LA COMISIÓN REGULADORA DE ENERGÍA QUE LIQUIDAN CRÉDITOS FISCALES.-
The Specialized Environmental and Regulation Chamber lacks jurisdiction when the Energy Regulatory Commission assesses a tax liability for permit supervision fees. Another chamber hears the case.
TFJA Organic Law. Jurisdiction motion. To determine territorial jurisdiction it is not valid to consult the records of a different action.
Official heading (Spanish): LEY ORGÁNICA DEL TRIBUNAL FEDERAL DE JUSTICIA FISCAL Y ADMINISTRATIVA INCIDENTE DE INCOMPETENCIA.- PARA DETERMINAR LA COMPETENCIA TERRITORIAL NO ES VÁLIDO ACUDIR A LOS AUTOS QUE INTEGRAN UN JUICIO DIVERSO.-
Territorial jurisdiction rests on the presumption that the address stated in the complaint is the tax domicile. The Chamber may not rely on records from another action to overturn it.
Tax Administration Service. The Local Tax Audit Administrations merely changed their name to Deconcentrated Administrations.
Official heading (Spanish): SERVICIO DE ADMINISTRACIÓN TRIBUTARIA.- LAS ADMINISTRACIONES LOCALES DE AUDITORÍA FISCAL SOLO CAMBIARON DE NOMBRE AL DE ADMINISTRACIONES DESCONCENTRADAS.-
The Local Tax Audit Administrations were simply renamed Deconcentrated Administrations. The authority need not cite the Regulation's Third Transitory Article to ground its jurisdiction.
Res judicata. It applies when an importer tries to challenge, in a nullity action, defects in an origin verification procedure and its ruling that were already decided in a prior action.
Official heading (Spanish): COSA JUZGADA. SE ACTUALIZA EL SUPUESTO DE LA, CUANDO EL IMPORTADOR PRETENDE CONTROVERTIR EN EL JUICIO CONTENCIOSO ADMINISTRATIVO, LOS VICIOS DEL PROCEDIMIENTO DE VERIFICACIÓN DE ORIGEN Y LA RESOLUCIÓN DE ESTE, QUE YA FUERON MATERIA DE UN JUICIO PREVIO.-
Res judicata applies where a final judgment has already reviewed the legality of an origin verification and its ruling. The importer cannot challenge them again in a new action.
Specialized Environmental and Regulation Chamber of the TFJA. Subject-matter jurisdiction in nullity actions.
Official heading (Spanish): SALA ESPECIALIZADA EN MATERIA AMBIENTAL Y DE REGULACIÓN DEL TRIBUNAL FEDERAL DE JUSTICIA ADMINISTRATIVA. COMPETENCIA MATERIAL EN EL JUICIO CONTENCIOSO ADMINISTRATIVO.-
Under Article 50 of the TFJA Internal Regulations, the Specialized Chamber's jurisdiction also covers the other acts challenged in the same action, even if a Regional Chamber would hear them on their own.
Territorial incompetence motion. Evidentiary value of printouts of tax status certificates issued from January 1, 2022.
Official heading (Spanish): INCIDENTE DE INCOMPETENCIA POR RAZÓN DE TERRITORIO. VALOR PROBATORIO DE LAS IMPRESIONES DE LAS CONSTANCIAS DE SITUACIÓN FISCAL EMITIDAS A PARTIR DE 01 DE ENERO DE 2022.-
Printed tax status certificates may be authenticated via QR code or the SAT portal under Rule 2.9.3 of the 2022 Miscellaneous Tax Resolution. The clerk must attest to the check, recording date and time.
Joinder of cases motion. The evidentiary stage may be reopened when two related actions must be decided in a single judgment, even if one proceeds traditionally and the other online.
Official heading (Spanish): INCIDENTE DE ACUMULACIÓN DE AUTOS.- PROCEDE REABRIR LA INSTRUCCIÓN CUANDO DOS JUICIOS SEAN CONEXOS Y DEBAN RESOLVERSE EN UNA SOLA SENTENCIA, INDEPENDIENTEMENTE DE QUE LOS JUICIOS SE ESTÉN SUBSTANCIANDO, UNO POR LA VÍA TRADICIONAL Y EL OTRO POR LA VÍA DEL JUICIO EN LÍNEA.-
When two related actions must be decided in one judgment, the closed evidentiary stage may be reopened even if one runs in the traditional track and the other online, following the single-cause principle.
Illegible copies. They have no evidentiary value in federal administrative litigation.
Official heading (Spanish): COPIAS ILEGIBLES. CARECEN DE VALOR PROBATORIO EN EL JUICIO CONTENCIOSO ADMINISTRATIVO FEDERAL.-
Illegible evidence has no probative value because it cannot be examined. Before filing documents, check that every copy is fully readable.
Income tax. Article 31, section XVI, of the Income Tax Law allows deducting losses from uncollectible credits, provided the reasons and circumstances of uncollectibility are shown (law in force in 2005).
Official heading (Spanish): RENTA. EL ARTÍCULO 31, FRACCIÓN XVI, DE LA LEY DEL IMPUESTO SOBRE LA RENTA PERMITE LA DEDUCCIÓN DE PÉRDIDAS POR CRÉDITOS INCOBRABLES, SIEMPRE QUE SE ACREDITEN LAS RAZONES Y CIRCUNSTANCIAS QUE DEN LUGAR A LA INCOBRABILIDAD (LEGISLACIÓN VIGENTE EN 2005).-
To deduct bad debts under Article 31, section XVI, of the 2005 Income Tax Law, formal steps such as credit-bureau reporting and suing the debtor are not enough. The taxpayer must also prove why the debt is uncollectible.
Review of financial statement audit report. Arguments by the audited taxpayer challenging the legality of the authority's conduct during that review are ineffective.
Official heading (Spanish): REVISIÓN DE DICTAMEN DE ESTADOS FINANCIEROS. SON INOPERANTES LOS CONCEPTOS DE IMPUGNACIÓN FORMULADOS POR EL CONTRIBUYENTE DICTAMINADO, ENCAMINADOS A CONTROVERTIR LA LEGALIDAD DE LA ACTUACIÓN DE LA AUTORIDAD FISCALIZADORA DURANTE DICHA FACULTAD DE COMPROBACIÓN.-
In a nullity action, arguments attacking how the authority acted during the financial statement audit review are ineffective. The defense must target the challenged ruling itself.
Desk audit. The authority must examine and weigh the documents the taxpayer offers to rebut the facts or omissions stated in the observations letter.
Official heading (Spanish): REVISIÓN DE GABINETE. LA AUTORIDAD TIENE LA OBLIGACIÓN DE EXAMINAR Y VALORAR LOS DOCUMENTOS QUE LA PERSONA SUJETA A REVISIÓN OFREZCA PARA DESVIRTUAR LOS HECHOS U OMISIONES CONSIGNADOS EN EL OFICIO DE OBSERVACIONES.-
The authority must examine and weigh the documents a taxpayer submits to rebut the observations letter. Ignoring them taints the assessment. File them on time with a clear cover brief.
Favorable resolution for direct amparo purposes under Article 170, section II of the Amparo Law. A judgment declaring outright nullity for lapse of the authority's powers is not one if it omits the nullity arguments against administrative acts, decrees or general agreements expressly challenged in the administrative action.
Official heading (Spanish): RESOLUCIÓN FAVORABLE PARA EFECTOS DE LA PROCEDENCIA DEL JUICIO DE AMPARO DIRECTO EN TÉRMINOS DEL ARTÍCULO 170, FRACCIÓN II, DE LA LEY DE LA MATERIA. NO TIENE ESE CARÁCTER LA SENTENCIA QUE DECLARA LA NULIDAD LISA Y LLANA DE LA RESOLUCIÓN IMPUGNADA POR HABER OPERADO LA CADUCIDAD DE LAS FACULTADES DE LA AUTORIDAD DEMANDADA, PERO OMITE ANALIZAR LOS ARGUMENTOS DE NULIDAD DE ACTOS ADMINISTRATIVOS, DECRETOS O ACUERDOS DE CARÁCTER GENERAL IMPUGNADOS EN FORMA DESTACADA EN EL JUICIO CONTENCIOSO ADMINISTRATIVO FEDERAL.
A judgment for outright nullity due to lapse of the authority's powers is not a favorable resolution for direct amparo (Article 170, section II, Amparo Law) if it skipped the expressly challenged acts, decrees or general agreements. The plaintiff may then file amparo.
Notice of start of tax liquidation. The condition for its admissibility in procedure sheet 85/CFF of Annex 1-A, rule 2.5.16 of the 2020 Miscellaneous Tax Resolution, violates the principles of statutory reserve and hierarchical subordination.
Official heading (Spanish): AVISO DE INICIO DE LIQUIDACIÓN FISCAL. LA CONDICIÓN PARA SU PROCEDENCIA PREVISTA EN LA FICHA DE TRÁMITE 85/CFF DEL ANEXO 1-A DE LA REGLA 2.5.16. DE LA RESOLUCIÓN MISCELÁNEA FISCAL PARA 2020, TRANSGREDE LOS PRINCIPIOS DE RESERVA DE LEY Y DE SUBORDINACIÓN JERÁRQUICA.
Procedure sheet 85/CFF (rule 2.5.16 of the 2020 Miscellaneous Tax Resolution) cannot condition the notice of liquidation: self-correction during a desk audit does not depend on a prior observations letter.
Nullity action in the summary track. To decide when notice of the challenged act takes effect, apply jurisprudence 2a./J. 152/2019 (10a.) in force when the complaint is filed, not Circuit Plenary jurisprudence PC.I.A. J/56 A (10a.) in force at the time of notice.
Official heading (Spanish): JUICIO DE NULIDAD TRAMITADO EN LA VÍA SUMARIA. PARA DEFINIR CUÁNDO SURTE EFECTOS LA NOTIFICACIÓN DEL ACTO IMPUGNADO DEBE APLICARSE LA JURISPRUDENCIA 2a./J. 152/2019 (10a.) DE LA SEGUNDA SALA DE LA SUPREMA CORTE DE JUSTICIA DE LA NACIÓN, VIGENTE AL MOMENTO DE PRESENTARSE LA DEMANDA RESPECTIVA, Y NO LA DIVERSA PC.I.A. J/56 A (10a.) DEL PLENO EN MATERIA ADMINISTRATIVA DEL PRIMER CIRCUITO, VIGENTE AL REALIZARSE LA NOTIFICACIÓN DE LA RESOLUCIÓN ADMINISTRATIVA IMPUGNADA.
In summary nullity actions, when notice took effect is governed by jurisprudence 2a./J. 152/2019 in force when the complaint is filed, not PC.I.A. J/56 A in force at the time of notice. It matters for computing the deadline.
Lesividad action (nullity suit by the tax authority). Given its exceptional, sui generis nature, the plaintiff tax authority must overcome the presumption of legality of administrative acts under Article 68 of the Federal Tax Code.
Official heading (Spanish): JUICIO DE LESIVIDAD. DADO SU CARÁCTER EXCEPCIONAL Y SUI GÉNERIS, CORRESPONDE A LA AUTORIDAD FISCAL DEMANDANTE DESVIRTUAR LA PRESUNCIÓN DE LEGALIDAD DE LA QUE GOZAN LOS ACTOS DE AUTORIDAD, PREVISTA EN EL ARTÍCULO 68 DEL CÓDIGO FISCAL DE LA FEDERACIÓN.
In a lesividad action, the authority seeking to annul its own resolution must overcome the presumption of legality under Article 68 of the Federal Tax Code. It must show real financial harm to the State, not just allege illegality.
Compliance with indirect amparo judgments. In assessing compliance, the federal judge must ensure that the court overseeing compliance with the underlying nullity judgment enforces its exact observance, under the principle of completeness.
Official heading (Spanish): CUMPLIMIENTO DE LAS SENTENCIAS DE AMPARO INDIRECTO. AL CALIFICARLO, DEBE VIGILARSE QUE LA AUTORIDAD JURISDICCIONAL QUE CONOZCA DEL CUMPLIMIENTO DE LA SENTENCIA DEFINITIVA DICTADA EN EL JUICIO DE NULIDAD DE ORIGEN, ATIENDA SU OBLIGACIÓN LEGAL DE EXIGIR SU EXACTA OBSERVANCIA CONFORME AL PRINCIPIO DE COMPLETITUD.
When assessing compliance with an indirect amparo, the federal judge must ensure the court enforcing the underlying nullity judgment demands exact, complete compliance, per the completeness principle. Partial compliance by the authority is not enough.
Procedural correction. It is proper when the originating Chamber failed to investigate the data of the legal representative of the workers as interested third parties, for service of process.
Official heading (Spanish): REGULARIZACIÓN DE PROCEDIMIENTO. PROCEDE ORDENARLO CUANDO LA SALA DE ORIGEN OMITE INVESTIGAR LOS DATOS DEL REPRESENTANTE LEGAL DE LOS TRABAJADORES TERCEROS INTERESADOS, PARA SER EMPLAZADO A JUICIO CONTENCIOSO ADMINISTRATIVO.-
If the instructing magistrate failed to look into the workers' representative and their right to appear lapsed, the procedure must be corrected so the workers are properly served.
Dismissal of the action. The authority's request is unfounded if the challenged act is not annulled in its entirety.
Official heading (Spanish): SOBRESEIMIENTO DEL JUICIO. RESULTA INFUNDADA LA PETICIÓN RELATIVA QUE HACE LA AUTORIDAD, SI NO SE DEJA SIN EFECTOS EL ACTO IMPUGNADO EN SU INTEGRIDAD.-
If the plaintiff challenged the execution order, dismissal is not warranted merely because the authority voided the attachment record. While the execution order stands, the action keeps its subject matter.
Dismissal. It is improper when requested against a ruling that dismisses an appeal in part and confirms the challenged ruling in another part.
Official heading (Spanish): SOBRESEIMIENTO. RESULTA IMPROCEDENTE CUANDO SE SOLICITA RESPECTO A UNA RESOLUCIÓN QUE DESECHA EL RECURSO EN UNA PARTE Y EN OTRA CONFIRMA LA RESOLUCIÓN RECURRIDA.-
Dismissal is improper where the ruling rejects an appeal in part and confirms the underlying decision in part. Under the unity of the ruling and the single-cause principle, the whole act can be challenged.
Final audit report. Its evidentiary weight when the plaintiff submits another item of evidence of equal weight showing the circumstantiated facts are contradicted.
Official heading (Spanish): ACTA FINAL DE VISITA. SU ALCANCE PROBATORIO CUANDO LA PARTE ACTORA EXHIBE OTRO MEDIO DE CONVICCIÓN CON IGUAL VALOR PROBATORIO QUE EVIDENCIE LA CONTRADICCIÓN DE LOS HECHOS CIRCUNSTANCIADOS.-
If the final field audit report contains elements giving the court more certainty about the facts than a notarial deed offered by the plaintiff, the report prevails. Taxpayer evidence must overcome the report's specific content.
Value and evidentiary scope of evidence. Their difference and relevance to the effectiveness of proof.
Official heading (Spanish): VALOR Y ALCANCE PROBATORIO DE LOS MEDIOS DE CONVICCIÓN. SU DIFERENCIA Y RELEVANCIA PARA LA EFICACIA DE LA PRUEBA.-
A piece of evidence may carry full weight and still fail to prove the fact asserted. What matters is its scope, meaning what its content actually establishes. Offer evidence tied to the specific fact to be proven.
Dismissal. It must be ordered when the action becomes moot due to a change in legal situation that prevents ruling on the merits.
Official heading (Spanish): SOBRESEIMIENTO. DEBE DECRETARSE AL QUEDAR SIN MATERIA EL JUICIO POR SOBREVENIR UN CAMBIO DE SITUACIÓN JURÍDICA QUE IMPIDE EL ESTUDIO DE LA CUESTIÓN SUSTANCIAL PROPUESTA.-
When a change in legal situation leaves the action moot, dismissal is proper. It avoids contradictory rulings where an administrative appeal and a nullity action coexist.
Taxpayer Ombudsman (PRODECON). The conclusive agreement procedure is unavailable if the authority has already sent the notice of notification through the tax mailbox. Rules in force before the reform published on December 8, 2020.
Official heading (Spanish): PROCURADURÍA DE LA DEFENSA DEL CONTRIBUYENTE. NO ES PROCEDENTE EL PROCEDIMIENTO DE ACUERDO CONCLUSIVO SI LA AUTORIDAD YA ENVÍO EL AVISO DE LA NOTIFICACIÓN POR BUZÓN TRIBUTARIO. NORMATIVA VIGENTE ANTES DE LA REFORMA PUBLICADA EL 08 DE DICIEMBRE DE 2020.-
Under Articles 69-C, 69-F and 134, section I, of the Federal Tax Code, a conclusive agreement is unavailable once the authority has sent the tax mailbox notification notice; filing then shows a lack of good faith. This applies to pre-2020 reform rules.
Employee profit sharing. Annulment for applying Article 16 of the Income Tax Law means the authority must issue a new ruling computing taxable income under Article 10 of that Law.
Official heading (Spanish): PARTICIPACIÓN DE LOS TRABAJADORES EN LAS UTILIDADES DE LAS EMPRESAS. LA DECLARATORIA DE NULIDAD POR HABERSE APLICADO EL ARTÍCULO 16 DE LA LEY DEL IMPUESTO SOBRE LA RENTA, SERÁ PARA EL EFECTO DE QUE LA AUTORIDAD FISCAL EMITA OTRA RESOLUCIÓN EN LA QUE CALCULE LA RENTA GRAVABLE PARA DETERMINAR EL MONTO DE AQUELLAS CONFORME AL ARTÍCULO 10 DE LA PROPIA LEY.-
If a ruling is annulled for relying on Article 16 of the Income Tax Law, held unconstitutional, the authority must issue a new one and compute taxable income for profit sharing under Article 10.
A declaration of lack of subject-matter jurisdiction made by the instructing magistrate, rather than the Regional Chamber, makes the resulting motion improper.
Official heading (Spanish): DECLARATORIA DE INCOMPETENCIA POR MATERIA PRONUNCIADA POR EL MAGISTRADO INSTRUCTOR Y NO POR LA SALA REGIONAL, HACE IMPROCEDENTE EL INCIDENTE RELATIVO QUE PUDIERA GENERARSE.-
The instructing magistrate has no power to decline jurisdiction by subject matter. If one does, a resulting jurisdictional motion is improper. That decision belongs to the Regional Chamber.
Territorial incompetence motion. Evidentiary value of printouts of tax status certificates issued from January 1, 2022.
Official heading (Spanish): INCIDENTE DE INCOMPETENCIA POR RAZÓN DE TERRITORIO. VALOR PROBATORIO DE LAS IMPRESIONES DE LAS CONSTANCIAS DE SITUACIÓN FISCAL EMITIDAS A PARTIR DE 01 DE ENERO DE 2022.-
Under Rule 2.9.3 of the 2022 Miscellaneous Tax Resolution, printed tax status certificates are authenticated through the QR code or the SAT portal. The court clerk must attest to that check, noting date and time.
Supervening evidence and facts. Their meaning and difference.
Official heading (Spanish): PRUEBAS Y HECHOS SUPERVENIENTES. SU CONNOTACIÓN Y DIFERENCIA.-
Closing of the evidentiary stage bars only facts and evidence the party knew of beforehand. It does not reach those that could not be offered for reasons beyond the parties' control, which supports justified late evidence.
Prior notice as a validity requirement. It is pointless to issue it for a notification by bulletin board in tax matters when the circumstantiated record shows the taxpayer cannot be located at its tax domicile.
Official heading (Spanish): CITATORIO PREVIO COMO ELEMENTO DE VALIDEZ. ES OCIOSO SU LEVANTAMIENTO EN LA PRÁCTICA DE UNA NOTIFICACIÓN POR ESTRADOS EN MATERIA FISCAL, CUANDO DEL ACTA CIRCUNSTANCIADA SE ADVIERTE QUE EL CONTRIBUYENTE ESTÁ ILOCALIZABLE EN SU DOMICILIO FISCAL.-
No prior notice is needed before notifying by bulletin board when the file, such as a record of an unserved matter, shows the taxpayer cannot be located at its tax domicile.
Tax mailbox. Notarial records and testimonies are not suitable evidence to show malfunctions.
Official heading (Spanish): BUZÓN TRIBUTARIO.- LAS ACTAS Y TESTIMONIOS NOTARIALES NO SON PRUEBAS IDÓNEAS PARA DEMOSTRAR FALLAS EN SU FUNCIONAMIENTO.-
A notarial record cannot prove the tax mailbox malfunctioned. Notarial authentication does not extend to technically verifying the taxpayer's hardware and software. Do not build a defense on that evidence alone.
Desk audit. How to compute the period in the first paragraph of Article 50 of the Federal Tax Code.
Official heading (Spanish): REVISIÓN DE ESCRITORIO O GABINETE. FORMA DE COMPUTAR EL PLAZO A QUE SE REFIERE EL PÁRRAFO PRIMERO DEL ARTÍCULO 50 DEL CÓDIGO FISCAL DE LA FEDERACIÓN.-
The assessment must be notified within six months of the end of the twenty-day period to rebut observations. The last day of that period is also the first day of the six months.
Clarification of judgment. It is unfounded when its only purpose is to add an operative point stating that no State liability award was made, when this was analyzed in the body of the ruling.
Official heading (Spanish): ACLARACIÓN DE SENTENCIA. RESULTA INFUNDADA CUANDO LA ÚNICA PRETENSIÓN DE QUIEN LA PROMUEVE, ES QUE SE AGREGUE UN PUNTO RESOLUTIVO PARA DETERMINAR QUE NO SE HIZO CONDENA ALGUNA EN MATERIA DE RESPONSABILIDAD PATRIMONIAL DEL ESTADO, CUANDO ELLO FUE ANALIZADO EN EL CUERPO DEL FALLO.-
A judgment cannot be clarified merely to add an operative point stating there was no State liability award, if the body of the ruling addressed it. The judgment is read as a whole.
Procedural violation. It occurs if the instructing magistrate fails to rule on the filing, in the administrative file, of evidence offered by the plaintiff, regardless of its nature.
Official heading (Spanish): VIOLACIÓN PROCEDIMENTAL.- SE ACTUALIZA, SI EL INSTRUCTOR OMITE PROVEER SOBRE LA EXHIBICIÓN DENTRO DEL EXPEDIENTE ADMINISTRATIVO DE LAS PRUEBAS OFRECIDAS POR EL ACTOR INDEPENDIENTEMENTE DE SU NATURALEZA.-
Documents offered by the plaintiff that belong in the administrative file must be in it, whether public or private. The instructing magistrate must make sure the authority files them; otherwise there is a procedural violation.
Nature and requirements of the credit for income tax paid abroad against Mexican income tax.
Official heading (Spanish): NATURALEZA JURÍDICA Y REQUISITOS DEL ACREDITAMIENTO DEL IMPUESTO SOBRE LA RENTA PAGADO EN EL EXTRANJERO CONTRA AQUEL A CARGO EN TERRITORIO NACIONAL.-
The foreign tax credit against Mexican income tax requires a legally due foreign levy on the same income, foreign-source income, and tax computed on worldwide income. Document each requirement.
Notification addressed to a company in liquidation. It is lawful through the company's own tax mailbox, since liquidation does not extinguish its legal personality.
Official heading (Spanish): NOTIFICACIÓN DIRIGIDA A UNA SOCIEDAD EN LIQUIDACIÓN. ES LEGAL SI SE REALIZA A TRAVÉS DEL BUZÓN TRIBUTARIO DE LA PROPIA SOCIEDAD, PUESTO QUE LA SITUACIÓN JURÍDICA DE ESTA NO IMPLICA QUE HAYA DESAPARECIDO SU PERSONALIDAD JURÍDICA.-
A company in liquidation keeps its legal personality and is represented by its liquidators. Notification addressed to the liquidator through the company's own tax mailbox is valid. Keep the mailbox current throughout liquidation.
Concurrent jurisdiction of the General Directorate of Liability for State and Municipal Funds and the General Directorate of Liability, both of the Federal Auditor's Legal Affairs Unit. Case in which it arises.
Official heading (Spanish): COMPETENCIA CONCURRENTE DE LA DIRECCIÓN GENERAL DE RESPONSABILIDADES A LOS RECURSOS DE LOS ESTADOS Y MUNICIPIOS Y LA DIRECCIÓN GENERAL DE RESPONSABILIDADES AMBAS ADSCRITAS A LA UNIDAD DE ASUNTOS JURÍDICOS DE LA AUDITORÍA SUPERIOR DE LA FEDERACIÓN.- SUPUESTO EN EL QUE SE ACTUALIZA.-
The precedent defines when the jurisdictions of the ASF's General Directorate of Liability for State and Municipal Funds and its General Directorate of Liability overlap, as both may pursue resarcitory liability and issue rulings. Check which office issued the ruling.
Subject-matter jurisdiction of the Federal Auditor (ASF) to audit funds transferred to municipalities (law in force in 2014).
Official heading (Spanish): COMPETENCIA MATERIAL DE LA AUDITORÍA SUPERIOR DE LA FEDERACIÓN PARA FISCALIZAR LOS RECURSOS QUE LE FUERON TRANSFERIDOS A LOS MUNICIPIOS (LEGISLACIÓN VIGENTE EN EL 2014).-
The ASF has jurisdiction to audit federal funds transferred to municipalities, since they keep their federal nature when delivered (law in force in 2014). Parties handling federal funds through municipalities can be audited by the ASF.
Typicality. Procedure for imposing resarcitory liability.
Official heading (Spanish): TIPICIDAD.- PROCEDIMIENTO PARA EL FINCAMIENTO DE RESPONSABILIDADES RESARCITORIAS.-
For resarcitory liability, the typicality principle suffices; no provision need list the specific conduct as an infraction. Those managing public funds cannot expect an express infraction for each conduct.
Clarification of judgment. It is improper when seeking to modify the operative points if the grounds clearly set out the effects of the nullity and these are reflected in them.
Official heading (Spanish): ACLARACIÓN DE SENTENCIA.- RESULTA IMPROCE¬DENTE CUANDO SE PRETENDA LA MODIFICACIÓN DE LOS PUNTOS RESOLUTIVOS, SI EN LA PARTE CONSI¬DERATIVA DE LA SENTENCIA, QUEDARON CLAROS LOS EFECTOS DE LA DECLARATORIA DE NULIDAD Y ELLO SE REFLEJA EN SUS PUNTOS RESOLUTIVOS.-
A clarification request cannot be used to modify the operative points when the reasoning already makes the effects of nullity clear. It applies only to ambiguous, obscure or contradictory passages.
Surcharges. Citing in the assessment the monthly rates published by the Treasury in the Official Gazette and the miscellaneous tax resolutions is insufficient.
Official heading (Spanish): RECARGOS. RESULTA INSUFICIENTE LA CITA EN LA LIQUIDACIÓN DE LAS TASAS MENSUALES PUBLICADAS POR LA SECRETARÍA DE HACIENDA Y CRÉDITO PÚBLICO, EN EL DIARIO OFICIAL DE LA FEDERACIÓN, ASÍ COMO EN LAS DIVERSAS RESOLUCIONES MISCELÁNEAS FISCALES, PUBLICADAS EN EL MISMO MEDIO DE DIFUSIÓN, RESPECTO DE LAS TASAS DE.-
The authority does not comply by citing the Treasury's monthly rates and miscellaneous resolutions: it must detail how surcharges were calculated. Demand that breakdown when challenging an assessment.
Internal Regulations of the Federal Court of Tax and Administrative Justice. Jurisdiction incident: although filed on territorial grounds, it must be resolved by subject matter when a specialized Regional Chamber exists.
Official heading (Spanish): REGLAMENTO INTERIOR DEL TRIBUNALFEDERAL DE JUSTICIA FISCAL Y ADMINISTRATIVA. INCIDENTE DE INCOMPETENCIA. NO OBSTANTE QUE LA AUTORIDAD LO HAYA PROMOVIDO POR RAZÓN DE TERRITORIO, EL INCIDENTE DEBE RESOLVERSE ATENDIENDO A LA MATERIA, POR EXISTIR SALA REGIONAL ESPECIALIZADA PARA CONOCER DEL JUICIO.-
Even if the authority raises the incident on territorial grounds, it is resolved by subject matter when a specialized chamber exists; that chamber hears the case, not the one at the plaintiff's tax domicile.
Notification through the tax mailbox. Requirements for it to be considered lawful when the taxpayer does not check it.
Official heading (Spanish): NOTIFICACIÓN POR BUZÓN TRIBUTARIO. REQUISITOS QUE SE DEBEN CUMPLIR PARA CALIFICARLA DE LEGAL, CUANDO EL CONTRIBUYENTE NO LO CONSULTE.-
Binding precedent: for an unchecked tax mailbox notification to be lawful, the authority must produce the electronic notice and the electronic notification record in the proceeding. Verify that both exist.
Deductions. If rejection rests on two or more grounds, it must be upheld if only one is challenged.
Official heading (Spanish): PROCESAL DEDUCCIONES.- SI SU RECHAZO SE BASA EN DOS O MÁS MOTIVOS, DEBE DECLARARSE VÁLIDO SI SÓLO SE IMPUGNA UNO DE ELLOS.-
If the authority rejects a deduction on several grounds and the taxpayer challenges only one without rebutting it, the rejection stands. Every ground must be attacked.
Territorial jurisdiction incident. The certified copy of the Taxpayer Information General Query Report is suitable evidence of the plaintiff's tax domicile.
Official heading (Spanish): INCIDENTE DE INCOMPETENCIA POR RAZÓN DE TERRITORIO. LA COPIA CERTIFICADA DEL REPORTE GENERAL DE CONSULTA DE INFORMACIÓN DEL CONTRIBUYENTE ES PRUEBA IDÓNEA PARA ACREDITAR EL DOMICILIO FISCAL DE LA PARTE ACTORA.-
A certified copy of the Taxpayer Information General Query Report is suitable evidence of the plaintiff's tax domicile.
Service. The burden of proof falls on the authority when it claims to have served lawfully.
Official heading (Spanish): NOTIFICACIONES.- CARGA DE LA PRUEBA CORRE A CARGO DE LA AUTORIDAD CUANDO ESTA AFIRMA HABERLA PRACTICADO LEGALMENTE.-
If the taxpayer denies knowing of the service, the authority must rebut that or prove the address used was the one the taxpayer designated. This is a good defense when the authority lacks records.
Subject-matter jurisdiction incident. It becomes moot when, before it is decided, the specialized Chamber named as competent lawfully accepted the case.
Official heading (Spanish): INCIDENTE DE INCOMPETENCIA POR RAZÓN DE MATERIA.- QUEDA SIN MATERIA CUANDO, EN FORMA PREVIA A SU RESOLUCIÓN, LA SALA ESPECIALIZADA SEÑALADA POR LA INCIDENTISTA COMO COMPETENTE PARA CONOCER DEL JUICIO, ACEPTÓ EL CONOCIMIENTO DEL MISMO CONFORME A DERECHO.-
A subject-matter jurisdiction incident becomes moot if the specialized Chamber lawfully accepted the case before the incident is decided. The Section must verify that the acceptance is proper.
Nullity of service challenged in a complaint of noncompliance (queja). Article 209 Bis of the Federal Tax Code applies by analogy.
Official heading (Spanish): NULIDAD DE NOTIFICACIONES CONTROVERTIDA EN LA INSTANCIA DE QUEJA.- ES APLICABLE POR ANALOGÍA EL ARTÍCULO 209 BIS DEL CÓDIGO FISCAL DE LA FE¬DERACIÓN.-
In a complaint of noncompliance (queja), challenges to the nullity of service may proceed by analogy under Article 209 Bis of the Federal Tax Code, based on procedural economy and legal certainty.
Complaint of noncompliance (queja). The service of the underlying act may be challenged when its timeliness is disputed.
Official heading (Spanish): QUEJA.- PROCEDE IMPUGNAR LA NOTIFICACIÓN DEL ACTO QUE LA MOTIVA CUANDO SE CONTROVIERTA LA OPORTUNIDAD EN SU INTERPOSICIÓN.-
When the timeliness of a queja is disputed, the service of the underlying act may be challenged, applying the principle in Article 209 Bis of the Federal Tax Code to avoid leaving the party defenseless.
The Specialized Chamber on Environmental and Regulatory Matters lacks jurisdiction over Energy Regulatory Commission resolutions that assess tax liabilities.
Official heading (Spanish): SALA ESPECIALIZADA EN MATERIA AMBIENTAL Y DE REGULACIÓN. NO ES COMPETENTE PARA CONOCERDE LAS RESOLUCIONES DE LA COMISIÓN REGULADORA DE ENERGÍA QUE LIQUIDAN CRÉDITOS FISCALES.-
The Specialized Chamber on Environmental and Regulatory Matters lacks jurisdiction over Energy Regulatory Commission resolutions assessing tax liabilities. That a regulator issued the act does not by itself determine jurisdiction.
Field audit order. The authority need not explain why it chose that power over a desk audit.
Official heading (Spanish): ORDEN DE VISITA DOMICILIARIA.- LA AUTORIDAD NO TIENE LA OBLIGACIÓN DE MOTIVAR POR QUÉ ELIGIÓ DICHA FACULTAD DE COMPROBACIÓN Y NO UNA REVISIÓN DE GABINETE.-
A field audit order need not explain why it chose that power over a desk audit. The authority need not cite taxpayer history or revenue significance.
Field audit. For the order to be properly grounded, it is unnecessary to cite Article 67 of the Federal Tax Code.
Official heading (Spanish): VISITA DOMICILIARIA. PARA ESTIMAR DEBIDAMENTE FUNDADA LA ORDEN RELATIVA, ES INNECESARIO INVOCAR EN ELLA EL ARTÍCULO 67 DEL CÓDIGO FISCAL DE LA FEDERACIÓN.-
A field audit order need not cite Article 67 of the Federal Tax Code. That article sets a time limit on assessment and penalty powers; it does not confer jurisdiction.
Compliance with judgment. The four-month term in Article 52, second paragraph, of the Federal Administrative Litigation Law runs from the business day after the Tribunal notifies the authority that the judgment is final.
Official heading (Spanish): CUMPLIMIENTO DE SENTENCIA. EL PLAZO DE CUATRO MESES QUE ESTABLECE EL ARTÍCULO 52 SEGUNDO PÁRRAFO DE LA LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO, SE COMPUTA A PARTIR DEL DÍA HÁBIL SIGUIENTE A AQUEL EN QUE ESTE TRIBUNAL COMUNICA A LA AUTORIDAD LA FIRMEZA DEL FALLO.-
The four months in Article 52, second paragraph, of the Federal Administrative Litigation Law start the business day after service takes effect on the authority of the order declaring the judgment final.
Procedural violation. It occurs if the instructing magistrate fails to rule on including in the administrative file the evidence offered by the plaintiff, regardless of its nature.
Official heading (Spanish): VIOLACIÓN PROCEDIMENTAL.- SE ACTUALIZA, SI EL INSTRUCTOR OMITE PROVEER SOBRE LA EXHIBICIÓN DENTRO DEL EXPEDIENTE ADMINISTRATIVO DE LAS PRUEBAS OFRECIDAS POR EL ACTOR INDEPENDIENTEMENTE DE SU NATURALEZA.-
Documents offered by the plaintiff that belong in the administrative file must be included, whether public or private. Failing to rule on this is a procedural violation.
Jurisdiction incident. To determine territorial jurisdiction it is not valid to consult records of a different action.
Official heading (Spanish): INCIDENTE DE INCOMPETENCIA.- PARA DETERMINAR LA COMPETENCIA TERRITORIAL NO ES VÁLIDO ACUDIR A LOS AUTOS QUE INTEGRAN UN JUICIO DIVERSO.-
If the complaint does not show the plaintiff's tax domicile, the presumption in Article 34 of the Tribunal's Organic Law applies. The Chamber cannot use documents from a different case file.
Refund of balance in favor. Rules for assessing its admissibility and existence in the judgment.
Official heading (Spanish): DEVOLUCIÓN DEL SALDO A FAVOR. REGLAS PARA EL ESTUDIO DE SU PROCEDENCIA Y EXISTENCIA EN LA SENTENCIA.-
If the Tribunal lacks the elements to examine admissibility and existence of the balance in favor, it only annuls the act so the authority can analyze it, and the judgment must set clear guidelines.
Prior notice as a validity requirement. It is pointless when serving by posting in tax matters if the circumstantial record shows the taxpayer cannot be located at its tax domicile.
Official heading (Spanish): CITATORIO PREVIO COMO ELEMENTO DE VALIDEZ. ES OCIOSO SU LEVANTAMIENTO EN LA PRÁCTICA DE UNA NOTIFICACIÓN POR ESTRADOS EN MATERIA FISCAL, CUANDO DEL ACTA CIRCUNSTANCIADA SE ADVIERTE QUE EL CONTRIBUYENTE ESTÁ ILOCALIZABLE EN SU DOMICILIO FISCAL.-
When a record, such as a report of an unserved matter, shows service at the tax domicile cannot succeed, a prior notice before service by posting is pointless.
Tax refund. Case in which it constitutes a resolution favorable to the taxpayer.
Official heading (Spanish): DEVOLUCIÓN DE IMPUESTOS.- CASO EN QUE CONSTITUYE RESOLUCIÓN FAVORABLE AL PARTICULAR.-
A resolution that, after reviewing the documentation, recognizes an undue payment of taxes is favorable to the taxpayer. The authority cannot freely revoke it.
VAT withholding on sale of scrap. Case in which it is mandatory.
Official heading (Spanish): RETENCIÓN DEL IMPUESTO AL VALOR AGREGADO TRATÁNDOSE DE ENAJENACIÓN DE DESPERDICIOS. CASO EN EL QUE SE ESTÁ OBLIGADO.-
What triggers VAT withholding is not how the scrap is presented but whether the buyer acquires it as an input for its business or for resale.
Complaint of noncompliance for defect (queja). Because noncompliance with the interlocutory ruling has no consequence, the Tribunal must act ex officio under Article 58, section I, of the Federal Administrative Litigation Law.
Official heading (Spanish): IX-TA-2aS-2 QUEJA POR DEFECTO. AL NO EXISTIR CONSECUENCIA PARA EL CASO DE QUE LA AUTORIDAD NO DÉ CUMPLIMIENTO A LO ORDENADO EN LA INTERLOCUTORIA DE QUEJA, EL TRIBUNAL DEBE ACTUAR DE OFICIO DE CONFORMIDAD CON EL ARTÍCULO 58, FRACCIÓN I, DE LA LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO.-
If the authority fails to comply with a queja ruling and the law provides no consequence, the Tribunal must act ex officio under Article 58, section I, of the Federal Administrative Litigation Law to secure full enforcement.
Procedural correction. It is proper when the originating Chamber failed to verify the legal representation of whoever appears for the workers as interested third parties.
Official heading (Spanish): REGULARIZACIÓN DE PROCEDIMIENTO. PROCEDE ORDENARLO CUANDO LA SALA DE ORIGEN OMITE CORROBORAR LA REPRESENTACIÓN LEGAL DE QUIEN SE OSTENTA COMO REPRESENTANTE DE LOS TRABAJADORES TERCEROS INTERESADOS EN EL JUICIO CONTENCIOSO ADMINISTRATIVO.-
When challenging a resolution ordering additional profit sharing, if the instructing magistrate fails to verify who represents the workers, their right to be heard is affected and the procedure must be corrected.
Consolidation of cases. The investigation phase is reopened when two related actions must be decided in one judgment, even if one proceeds traditionally and the other online.
Official heading (Spanish): INCIDENTE DE ACUMULACIÓN DE AUTOS.- PROCEDE REABRIR LA INSTRUCCIÓN CUANDO DOS JUICIOS SEAN CONEXOS Y DEBAN RESOLVERSE EN UNA SOLA SENTENCIA, INDEPENDIENTEMENTE DE QUE LOS JUICIOS SE ESTÉN SUBSTANCIANDO, UNO POR LA VÍA TRADICIONAL Y EL OTRO POR LA VÍA DEL JUICIO EN LÍNEA.-
If the investigation phase closed in one case during a consolidation incident, it is reopened so both can be decided together. This holds even when one action is traditional and the other online.
Answer to the complaint. It must be read as a whole, so evidence may be offered in any section.
Official heading (Spanish): OFICIO DE CONTESTACIÓN A LA DEMANDA. PARA SU ESTUDIO DEBE CONSIDERARSE COMO UN TODO, POR LO QUE LAS PRUEBAS PUEDEN OFRECERSE EN CUALQUIER CAPÍTULO DE ESTA.-
The answer to the complaint is read as a whole. Evidence may be offered anywhere in it, even outside the section normally meant for that purpose.
VAT withholding on sale of scrap. Case in which it is mandatory.
Official heading (Spanish): RETENCIÓN DEL IMPUESTO AL VALOR AGREGADO TRATÁNDOSE DE ENAJENACIÓN DE DESPERDICIOS. CASO EN EL QUE SE ESTÁ OBLIGADO.-
A buyer who acquires scrap as raw material or input for later transformation, by itself or through a third party, must withhold the corresponding VAT.
The TFJA lacks jurisdiction over an administrative action against a ruling by a Coahuila tax authority assessing a local contribution (payroll tax).
Official heading (Spanish): TRIBUNAL FEDERAL DE JUSTICIA ADMINISTRATIVA. ES INCOMPETENTE PARA CONOCER DEL JUICIO CONTENCIOSO ADMINISTRATIVO PROMOVIDO CONTRA LA RESOLUCIÓN EMITIDA POR UNA AUTORIDAD HACENDARIA DEL ESTADO DE COAHUILA, EN LA QUE DETERMINA UN CRÉDITO FISCAL POR CONCEPTO DE UNA CONTRIBUCIÓN LOCAL (IMPUESTO SOBRE NÓMINAS).
The TFJA lacks jurisdiction over an action against a Coahuila tax authority ruling that assesses a local contribution such as payroll tax. File before the state forum.
Withdrawal of the federal administrative action. The Collegiate Circuit Court must rule on dismissal for withdrawal when it is filed and ratified during the review appeal (revisión fiscal).
Official heading (Spanish): DESISTIMIENTO DEL JUICIO CONTENCIOSO ADMINISTRATIVO FEDERAL. CORRESPONDE AL TRIBUNAL COLEGIADO DE CIRCUITO PRONUNCIARSE SOBRE LA ACTUALIZACIÓN DE LA CAUSAL DE SOBRESEIMIENTO RELATIVA, CUANDO SE PROMUEVE Y RATIFICA DURANTE EL TRÁMITE DEL RECURSO DE REVISIÓN FISCAL.
When withdrawal of the federal administrative action is filed and ratified during the revisión fiscal appeal, the Collegiate Circuit Court must rule on the resulting dismissal.
Article 69-B procedure. Taxpayers' returns and institutional databases can support the preliminary presumption of issuing invoices for non-existent transactions.
Official heading (Spanish): PROCEDIMIENTO REGULADO EN EL ARTÍCULO 69-B DEL CÓDIGO FISCAL DE LA FEDERACIÓN. LAS DECLARACIONES PRESENTADAS POR LOS CONTRIBUYENTES Y LAS BASES DE DATOS INSTITUCIONALES SON ÚTILES PARA SUSTENTAR LA PRESUNCIÓN PRELIMINAR DE QUE EMITIERON COMPROBANTES FISCALES SOBRE OPERACIONES INEXISTENTES.-
The issuer's returns and the SAT's institutional database information can support the preliminary presumption that it issued invoices for non-existent transactions in the article 69-B procedure.
Article 69-B procedure. The authority need not state how it obtained database information, attach screenshots or certify anything.
Official heading (Spanish): PROCEDIMIENTO REGULADO EN EL ARTÍCULO 69-B DEL CÓDIGO FISCAL DE LA FEDERACIÓN. PARA ESTIMARLO LEGAL, NO ES NECESARIO QUE LA AUTORIDAD FISCAL SEÑALE EL MÉTODO PARA OBTENER LA INFORMACIÓN DE SUS BASES DE DATOS NI ADJUNTE IMPRESIONES DE PANTALLA NI HAGA CERTIFICACIÓN ALGUNA.-
In the article 69-B procedure the authority need not explain how it obtained its database information, attach screenshots or certify them. This narrows that line of defense.
Article 69-B procedure. The authority need not notify the taxpayer of the letter in which it requested information from another authority.
Official heading (Spanish): PROCEDIMIENTO REGULADO EN EL ARTÍCULO 69-B DEL CÓDIGO FISCAL DE LA FEDERACIÓN. PARA SU LEGALIDAD NO ES NECESARIO QUE LA AUTORIDAD FISCAL NOTIFIQUE EL OFICIO POR EL QUE SOLICITÓ A OTRA AUTORIDAD INFORMACIÓN DEL CONTRIBUYENTE SUJETO A DICHO PROCEDIMIENTO.-
Article 69-B of the Federal Tax Code does not require the authority to disclose to the taxpayer the letters in which it requested information from other authorities. Not notifying them does not taint the procedure.
Expiration. Audit powers exercised by an incompetent authority do not suspend the period.
Official heading (Spanish): CADUCIDAD. LAS FACULTADES DE COMPROBACIÓN REALIZADAS POR UNA AUTORIDAD INCOMPETENTE NO SON EFICACES PARA SUSPENDER EL PLAZO.-
Audit actions by an incompetent authority do not suspend the expiration period, as a matter of legal certainty. When assessing whether audit powers have lapsed, review the subject-matter competence of the acting authority.
Article 69-B of the Federal Tax Code. It does not authorize the authority to question a legal entity's incorporation and deny probative effect to its public deed.
Official heading (Spanish): ARTÍCULO 69-B DEL CÓDIGO FISCAL DE LA FEDERACIÓN. NO FACULTA A LA AUTORIDAD FISCAL PARA CUESTIONAR LA CONSTITUCIÓN SOCIAL DE UNA PERSONA MORAL Y, POR ENDE, NEGARLE EFICACIA PROBATORIA A LA ESCRITURA PÚBLICA CONSTITUTIVA.-
Article 69-B of the Federal Tax Code does not empower the authority to question a legal entity's incorporation or to deny probative effect to its incorporation deed.
Nullity complaint. The filing period runs from the date the plaintiff learns of the act's existence, not from full knowledge of it.
Official heading (Spanish): DEMANDA DE NULIDAD, PLAZO PARA PROMOVERLA. DEBE COMPUTARSE A PARTIR DE LA FECHA EN QUE EL DEMANDANTE SE HAGA SABEDOR DE LA EXISTENCIA DEL ACTO ADMINISTRATIVO, NO ASÍ HASTA QUE TENGA CONOCIMIENTO COMPLETO DEL MISMO.-
The period to file a nullity complaint runs from the date the plaintiff learns the administrative act exists, not from full knowledge of its contents. Count the deadline from first knowledge.
Taxpayer Ombudsman (PRODECON). Its criteria are non-binding interpretive opinions for the TFJA and the Federal Judiciary.
Official heading (Spanish): PROCURADURÍA DE LA DEFENSA DEL CONTRIBUYENTE (PRODECON). SUS CRITERIOS CONSTITUYEN OPINIONES INTERPRETATIVAS NO VINCULANTES PARA EL TRIBUNAL FEDERAL DE JUSTICIA ADMINISTRATIVA NI PARA EL PODER JUDICIAL DE LA FEDERACIÓN.
PRODECON criteria are interpretive opinions that do not bind the TFJA or the Federal Judiciary. They can support an argument, but cannot replace a defense with its own legal grounds.
Untimely arguments. Those raised in an expansion are untimely when the plaintiff states it knew the challenged act when filing the complaint.
Official heading (Spanish): ARGUMENTOS EXTEMPORÁNEOS. SON AQUELLOS FORMULADOS EN LA AMPLIACIÓN, CUANDO LA PARTE ACTORA AFIRMA CONOCER EL ACTO IMPUGNADO AL MOMENTO DE INTERPOSICIÓN DE SU DEMANDA.-
Arguments in an expansion are untimely when the notification of the challenged ruling is found unlawful and the plaintiff is deemed to have known it when filing the complaint. The deadline to expand does not move past the knowledge the party already declared.
Authority's jurisdiction. The legal provisions cited to support it must be those in force when the act was issued.
Official heading (Spanish): COMPETENCIA DE LA AUTORIDAD. LOS PRECEPTOS JURÍDICOS INVOCADOS COMO SUSTENTO DE LA MISMA DEBEN SER LOS VIGENTES AL MOMENTO DE LA EMISIÓN DEL ACTO.-
The provisions supporting the authority's jurisdiction must be those in force when the act was issued, not when it was notified. When reviewing a ruling, compare its issuance date with the jurisdictional grounds cited.
Expert report. Its probative scope depends on the support for its conclusions.
Official heading (Spanish): DICTAMEN PERICIAL. SU ALCANCE PROBATORIO DEPENDE DEL SUSTENTO DE SUS CONCLUSIONES.-
The probative weight of an expert report depends on how well its conclusions are supported: it must create conviction about their certainty and truth. Ask experts to document the method, data and reasoning, not just the conclusion.
Territorial jurisdiction incident. Evidence of equal scope and weight placing the tax domicile in different locations creates doubt.
Official heading (Spanish): INCIDENTE DE INCOMPETENCIA POR RAZÓN DE TERRITORIO. AL ENCONTRARNOS EN PRESENCIA DE PRUEBAS CON MISMO ALCANCE Y VALOR PROBATORIO, QUE ACREDITAN EL DOMICILIO FISCAL EN SENTIDOS DIVERSOS, SE ACTUALIZA EL SUPUESTO DE DUDA.-
The acknowledgment of tax status updates and the tax status certificate carry equal weight to prove the tax domicile. If they point to different places, doubt arises over territorial jurisdiction. Keep your SAT address current.
Territorial jurisdiction of the TFJA Regional Chambers. When the plaintiff's tax domicile is uncertain.
Official heading (Spanish): COMPETENCIA TERRITORIAL DE LAS SALAS REGIONALES DEL TRIBUNAL FEDERAL DE JUSTICIA ADMINISTRATIVA. CUANDO NO HAY CERTEZA DEL DOMICILIO FISCAL DEL ACTOR.-
If the authority proves a tax domicile different from the one in the SAT's report, the location is uncertain and territorial jurisdiction must be resolved on that basis. A misrecorded address can complicate the case.
Subjective right to a refund. When it is recognized if the challenged assessments are annulled and the taxpayer proves it paid them.
Official heading (Spanish): DERECHO SUBJETIVO A LA DEVOLUCIÓN. CASO EN QUE ES PROCEDENTE SU RECONOCIMIENTO CUANDO SE DECLARA LA NULIDAD DE LOS CRÉDITOS IMPUGNADOS Y EL CONTRIBUYENTE ACREDITA HABER REALIZADO LOS PAGOS CORRESPONDIENTES A AQUELLOS.-
When challenged assessments are annulled and the plaintiff proved payment and requested a refund, the Tribunal must recognize the right to it. Keep proof of payment to claim restitution.
Recommendations of the Taxpayer Defense Agency (PRODECON). They are neither binding nor guiding for the TFJA.
Official heading (Spanish): RECOMENDACIONES DE LA PROCURADURÍA DE LA DEFENSA DEL CONTRIBUYENTE.- NO SON OBLIGATORIAS NI ORIENTADORAS PARA EL TRIBUNAL FEDERAL DE JUSTICIA ADMINISTRATIVA.-
PRODECON recommendations do not bind the tax authority, so they neither bind nor guide the TFJA. They may help before the authority, but carry no weight as an argument before the Tribunal.
Administrative appeal (recurso de revocación). Its expansion is available only if the taxpayer denies knowing the act (legislation in force since the December 9, 2013 reform).
Official heading (Spanish): RECURSO DE REVOCACIÓN.- SU AMPLIACIÓN SOLO PROCEDE SI EL PARTICULAR NIEGA CONOCER EL ACTO.- LEGISLACIÓN VIGENTE A PARTIR DE LA REFORMA PUBLICADA EN EL DIARIO OFICIAL DE LA FEDERACIÓN EL 09 DE DICIEMBRE DE 2013.-
Since the December 9, 2013 reform, an administrative appeal can be expanded only if the taxpayer denies knowing the act. If the taxpayer files the service record and challenges it, expansion is not available.
The Regional Chamber in whose territory the plaintiff's tax domicile lies has jurisdiction, even if the plaintiff is a company in liquidation.
Official heading (Spanish): ES COMPETENTE POR RAZÓN DE TERRITORIO, LA SALA REGIONAL EN CUYA CIRCUNSCRIPCIÓN TERRITORIAL SE UBIQUE EL DOMICILIO FISCAL DEL DEMANDANTE, AUN Y CUANDO SE TRATE DE UNA PERSONA MORAL EN LIQUIDACIÓN.-
When the plaintiff is a company in liquidation, jurisdiction still lies with the Regional Chamber of the plaintiff's tax domicile.
Administrative litigation is inadmissible where the record shows no express or implied act denying payment of estimates for work carried out under an administrative contract.
Official heading (Spanish): JUICIO CONTENCIOSO ADMINISTRATIVO. ES IMPROCEDENTE CUANDO DE LAS CONSTANCIAS DE AUTOS SE ADVIERTE QUE NO EXISTE EL ACTO ADMINISTRATIVO FICTO O EXPRESO QUE NIEGUE EL PAGO DE LAS ESTIMACIONES POR LA EJECUCIÓN DE LOS TRABAJOS ACORDADOS EN EL CONTRATO ADMINISTRATIVO.-
The TFJA lacks jurisdiction if the contested act does not reflect the authority's final decision to deny payment of estimates under an administrative contract. First secure an express or implied denial.
Second expansion of the complaint. The instructing magistrate's failure to expressly grant the term to file it is a substantial procedural violation.
Official heading (Spanish): SEGUNDA AMPLIACIÓN DE DEMANDA.- LA OMISIÓN DEL MAGISTRADO INSTRUCTOR DE OTORGAR EXPRESAMENTE EL PLAZO PARA QUE LA ACTORA LA FORMULE CONSTITUYE UNA VIOLACIÓN SUBSTANCIAL DE PROCEDIMIENTO.-
The instructing magistrate must expressly grant the term for a second expansion of the complaint. Failing to do so is a substantial procedural violation that impairs access to justice.
Accounting expert evidence. Aspects that must be reasoned when giving probative weight to expert reports.
Official heading (Spanish): PRUEBA PERICIAL CONTABLE.- ASPECTOS QUE DEBEN MOTIVARSE AL OTORGARSE EFICACIA PROBATORIA A LOS DICTÁMENES.-
When giving full weight to an expert report, the court must explain why the answers are reasoned. The expert's conclusion is not enough; the report must show how it was reached.
Procedural violation. It occurs if the instructing magistrate fails to rule on including in the administrative file the evidence offered by the plaintiff, regardless of its nature.
Official heading (Spanish): VIOLACIÓN PROCEDIMENTAL.- SE ACTUALIZA, SI EL INSTRUCTOR OMITE PROVEER SOBRE LA EXHIBICIÓN DENTRO DEL EXPEDIENTE ADMINISTRATIVO DE LAS PRUEBAS OFRECIDAS POR EL ACTOR INDEPENDIENTEMENTE DE SU NATURALEZA.-
The instructing magistrate must rule on the request for the administrative file offered by the plaintiff and confirm that the documents the plaintiff identified are in it. Omitting this is a procedural violation.
Mixed judgment in the federal administrative action under the summary track. If it is not issued after the close of the evidentiary stage, there is an evident violation of law warranting a retrial of the procedure.
Official heading (Spanish): SENTENCIA DE CARÁCTER MIXTO EN EL JUICIO CONTENCIOSO ADMINISTRATIVO FEDERAL TRAMITADO EN LA VÍA SUMARIA. SI NO SE DICTA CON POSTERIORIDAD AL CIERRE DE LA INSTRUCCIÓN, SE ACTUALIZA UNA VIOLACIÓN EVIDENTE DE LA LEY QUE AMERITA LA REPOSICIÓN DEL PROCEDIMIENTO.
In the summary track of the federal administrative action, a mixed judgment must be issued after the close of the evidentiary stage. Otherwise there is an evident violation of law and the procedure must be redone.
Inadmissibility of indirect amparo. It is manifest and indubitable when a resident of the State of Nuevo León challenges the legislative omission of failing to legislate to prohibit tax forgiveness, for lack of legal or legitimate interest.
Official heading (Spanish): IMPROCEDENCIA DEL JUICIO DE AMPARO INDIRECTO. SE ACTUALIZA UN MOTIVO MANIFIESTO E INDUDABLE DE IMPROCEDENCIA CUANDO UN HABITANTE DEL ESTADO RECLAMA LA OMISIÓN LEGISLATIVA RELATIVA A QUE LAS AUTORIDADES DEL ESTADO DE NUEVO LEÓN NO HAN LEGISLADO EN MATERIA DE PROHIBICIÓN DE CONDONAR IMPUESTOS, AL CARECER DE INTERÉS JURÍDICO O LEGÍTIMO PARA PROMOVERLO.
An amparo by a Nuevo León resident challenging the legislature's failure to legislate a ban on tax forgiveness is manifestly inadmissible for lack of legal or legitimate interest.
Digital tax invoices (CFDI). Compliance with the address requirement under articles 29 and 29-A of the Federal Tax Code.
Official heading (Spanish): COMPROBANTES FISCALES DIGITALES POR INTERNET. CUMPLIMIENTO DEL REQUISITO DE DOMICILIO, EN TÉRMINOS DE LOS NUMERALES 29 y 29-A DEL CÓDIGO FISCAL DE LA FEDERACIÓN.-
The precedent clarifies how CFDI invoices satisfy the address requirement under articles 29 and 29-A of the Federal Tax Code, particularly for premises, branches or plants where operations occur. Review how invoices are issued for each establishment.
Negative fictitious ruling. The tax authority's silence in the article 69-B procedure does not create one.
Official heading (Spanish): NEGATIVA FICTA. EL SILENCIO DE LA AUTORIDAD FIS¬CAL EN EL PROCEDIMIENTO PREVISTO EN EL ARTÍCU¬LO 69-B, DEL CÓDIGO FISCAL DE LA FEDERACIÓN, NO LA ACTUALIZA.-
The tax authority's silence in the article 69-B procedure does not produce a negative fictitious ruling, since it is not a petition or request under article 37. Do not count on that route to bring a challenge.
Sale of fuel by non-taxpaying legal entities (a municipality). Despite their status, they are liable for these taxes because the taxable event occurs.
Official heading (Spanish): ENAJENACIÓN DE COMBUSTIBLES POR PERSONAS JURÍDICAS NO CONTRIBUYENTES (MUNICIPIO). NO OBSTANTE SU CALIDAD ESTABLECIDA EN LA LEY DEL IMPUESTO SOBRE LA RENTA Y LA LEY DEL IMPUESTO EMPRESARIAL A TASA ÚNICA, SE CONSIDERAN SUJE¬TOS PASIVOS DE ESAS CONTRIBUCIONES, POR ACTUA¬LIZARSE EL HECHO IMPONIBLE.-
A municipality that sells gasoline, diesel, additives and lubricants at a commercial establishment is liable for income tax and the single-rate business tax (IETU), because the taxable event occurs, even if the law classifies it as a non-taxpayer.
Strictly indispensable expenses. The real existence of the transactions is a logical prerequisite of the deduction.
Official heading (Spanish): VIII-CASE-REF-33 GASTOS ESTRICTAMENTE INDISPENSABLES. LA EFECTIVA EXISTENCIA DE LAS OPERACIONES ES UN PRESUPUESTO LÓGICO DE LA DEDUCCIÓN CORRESPONDIENTE.-
The authority may deny a deduction when the transaction is not shown to have taken place. The real existence of the transaction is a logical prerequisite of a strictly indispensable expense. Taxpayers who deduct must be able to prove it.
Presumption of non-existent transactions. The 30-day term in article 69-B does not exhaust taxpayers' opportunity to submit evidence of materiality.
Official heading (Spanish): VIII-CASE-REF-34 PRESUNCIÓN DE INEXISTENCIA DE OPERACIONES. EL TÉRMINO DE 30 DÍAS PREVISTO POR EL ARTÍCULO 69-B DEL CÓDIGO FISCAL DE LA FEDERACIÓN PARA OFRECER PRUEBAS, NO AGOTA LA OPORTUNIDAD CON LA QUE CUENTAN LOS CONTRIBUYENTES PARA APORTAR LAS NECESARIAS PARA ACREDITAR LA MATERIALIDAD DE LAS OPERACIONES QUE HUBIEREN LLEVADO A CABO.-
The 30-day term in article 69-B of the Federal Tax Code does not exhaust the taxpayer's chance to prove the materiality of its transactions. A taxpayer facing the presumption keeps the right to rebut it.
Economic substance. Relevant evidence to prove it when seeking a favorable tax effect.
Official heading (Spanish): VIII-CASE-REF-35 SUSTANCIA ECONÓMICA. ELEMENTOS PROBATORIOS RELEVANTES PARA ACREDITAR SU EXISTENCIA CUANDO SE PRETENDE DEMOSTRAR LA PROCEDENCIA DE UN EFECTO FISCAL FAVORABLE AL CONTRIBUYENTE.-
A taxpayer seeking a favorable tax effect must show the economic substance of its transactions with objective, factually demonstrable evidence. Document the business purpose and actual performance from the moment the deal is made.
Economic substance. Its existence as an objective parameter demonstrating the materiality of taxpayers' transactions.
Official heading (Spanish): VIII-CASE-REF-36 SUSTANCIA ECONÓMICA. SU EXISTENCIA COMO PARÁMETRO OBJETIVO DEMOSTRATIVO DE LA MATERIALIDAD DE LAS TRANSACCIONES DE LOS CONTRIBUYENTES.-
Economic substance serves as an objective parameter to show the materiality of transactions. With it, a taxpayer can argue that its operations should have full legal and economic effect before the authority.
Expiration of administrative procedures. Article 60 of the Federal Administrative Procedure Law does not apply in the nullity action when a child's best interest is involved.
Official heading (Spanish): VIII-CASE-REF-37 CADUCIDAD DE LOS PROCEDIMIENTOS ADMINISTRATIVOS. LA PREVISTA EN EL ARTÍCULO 60 DE LA LEY FEDERAL DE PROCEDIMIENTO ADMINISTRATIVO ES IMPROCEDENTE EN EL JUICIO CONTENCIOSO ADMI¬NISTRATIVO CUANDO SE ENCUENTRE INVOLUCRADO EL INTERÉS SUPERIOR DEL MENOR Y SU ACTUALIZACIÓN IMPLIQUE AFECTACIÓN A LOS DERECHOS HUMANOS TUTELADOS EN LA CONSTITUCIÓN POLÍTICA DE LOS ESTADOS UNIDOS MEXICANOS RECONOCIDOS EN FAVOR DE LOS MENORES.-
Expiration under article 60 of the Federal Administrative Procedure Law does not apply in the nullity action when a child's best interest is at stake and applying it would affect children's constitutional human rights.
Retroactive application of case law. Requirement for it to arise.
Official heading (Spanish): APLICACIÓN RETROACTIVA DE LA JURISPRUDENCIA, REQUISITO PARA QUE SE CONFIGURE.-
Retroactive application of case law arises when, before any judicial action, no binding precedent existed on a point the TFJA must decide. Only then is it assessed whether the new precedent harms the party.
Jurisprudence. It cannot be applied retroactively to the plaintiff's detriment.
Official heading (Spanish): JURISPRUDENCIA. NO PUEDE SER APLICADA DE MANERA RETROACTIVA EN PERJUICIO DEL DEMANDANTE.-
No later binding precedent may alter, remove or change to a party's detriment an act carried out in reliance on a criterion previously set by jurisprudence. Those who acted under a criterion then in force may invoke it against a later change.
Electronic notification. It is deemed made upon publication in the jurisdictional bulletin alone, regardless of whether electronic notices are sent.
Official heading (Spanish): NOTIFICACIÓN ELECTRÓNICA. DEBE ENTENDERSE POR REALIZADA CON LA SOLA PUBLICACIÓN EN EL BOLETÍN JURISDICCIONAL Y CON INDEPENDENCIA DEL ENVÍO DE LOS AVISOS ELECTRÓNICOS.-
Electronic notifications are deemed made on publication in the jurisdictional bulletin alone, whether or not electronic notices are sent. Check the bulletin regularly and do not rely on notices to track deadlines.
Ground for inadmissibility and dismissal in the administrative action for lack of a handwritten signature on the initial complaint. It must be deemed unfounded if resolved through an incident of falsity of documents.
Official heading (Spanish): CAUSAL DE IMPROCEDENCIA Y SOBRESEIMIENTO PLANTEADA EN EL JUICIO CONTENCIOSO ADMINISTRATIVO POR FALTA DE FIRMA AUTÓGRAFA EN EL ESCRITO INICIAL DE DEMANDA. DEBE CALIFICARSE COMO INFUNDADA, SI TAL ASPECTO FUE DILUCIDADO MEDIANTE INCIDENTE DE FALSEDAD DE DOCUMENTOS.-
If the authority claims the complaint's signature is not the plaintiff's and this was settled in an incident of falsity of documents, the inadmissibility ground is unfounded. The issue is not reopened at judgment.
Implied denial (negativa ficta) in the administrative litigation. When the nullity complaint is not expanded under Article 17, section I of the Federal Law of Administrative Litigation Procedure, the dispute consists of the complaint's facts and grounds plus the annexed unanswered request, set against the authority's grounds in its answer, so the ground for dismissal in Article 8, section X does not arise.
Official heading (Spanish): NEGATIVA FICTA EN EL JUICIO CONTENCIOSO ADMINISTRATIVO. CUANDO NO SE AMPLÍE LA DEMANDA DE NULIDAD, EN TÉRMINOS DEL ARTÍCULO 17, FRACCIÓN I, DE LA LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO, LA LITIS SE INTEGRA CON LOS HECHOS Y CONCEPTOS DE ANULACIÓN DE LA DEMANDA, ASÍ COMO DEL ANEXO CONSISTENTE EN LA SOLICITUD O PETICIÓN NO RESUELTA EN EL TÉRMINO DE TRES MESES, FRENTE A LOS MOTIVOS Y FUNDAMENTOS LEGALES QUE EXPRESE LA AUTORIDAD AL CONTESTAR LA DEMANDA INICIAL, POR LO QUE NO SE ACTUALIZA LA CAUSAL DE IMPROCEDENCIA PREVISTA EN EL ARTÍCULO 8o., FRACCIÓN X, DEL CITADO ORDENAMIENTO.
If a nullity complaint against an implied denial is not expanded, the dispute is formed by the complaint, the request left unanswered for three months and the authority's answer. Dismissal under Article 8, section X does not apply: expanding is a right, not a duty.
Exhaustiveness and consistency. The TFJA must analyze arguments against a general rule, even if not challenged as a standalone act, when it underlies the challenged act.
Official heading (Spanish): EXHAUSTIVIDAD Y CONGRUENCIA. PRINCIPIOS QUE DEBEN IMPERAR EN LAS SENTENCIAS DEL TRIBUNAL FEDERAL DE JUSTICIA ADMINISTRATIVA, IMPLICAN EL ANÁLISIS DE LOS ARGUMENTOS TENDIENTES A COMBATIR UNA REGLA DE CARÁCTER GENERAL AUN CUANDO ESTA NO CONSTITUYA UN ACTO IMPUGNADO EN FORMA DESTACADA, SIEMPRE QUE SEA FUNDAMENTO DEL ACTO QUE SÍ SE TIENE COMO IMPUGNADO.-
TFJA judgments must analyze arguments against a general rule, even if it is not challenged as a standalone act, when it is the basis of the act that is challenged. Raise those arguments in the complaint.
Administrative appeal. Offering and admitting evidence: articles 123, section IV, and 130 of the Federal Tax Code set two incompatible scenarios.
Official heading (Spanish): RECURSO DE REVOCACIÓN. OFRECIMIENTO Y ADMISIÓN DE PRUEBAS EN EL. LOS ARTÍCULOS 123, FRACCIÓN IV, PENÚLTIMO PÁRRAFO Y 130, TERCER PÁRRAFO DEL CÓDIGO FISCAL DE LA FEDERACIÓN, ESTABLECEN DOS HIPÓTESIS QUE NO SON COMPATIBLES ENTRE SÍ.-
Articles 123, section IV, and 130 of the Federal Tax Code set two incompatible scenarios for offering evidence in an administrative appeal. Announcing evidence is not the same as failing to attach it. Attach it to the initial filing.
Recurso de reclamación. It is admissible against the order specifying how expert evidence will be conducted.
Official heading (Spanish): RECURSO DE RECLAMACIÓN. ES PROCEDENTE EN CONTRA DEL ACUERDO QUE PRECISA LA FORMA EN COMO SE DESAHOGARÁ LA PRUEBA PERICIAL.-
A reclamación appeal is admissible against the order setting how the expert questionnaire will be handled. It is treated as analogous to the cases for which the appeal is provided. If the format of expert evidence harms your defense, challenge it promptly.
Recurso de revocación (administrative appeal). Evidence must be offered under the rules and deadlines of Articles 123 and 130 of the Federal Tax Code, so different evidence cannot be added once the evidentiary stage ends.
Official heading (Spanish): RECURSO DE REVOCACIÓN. EL OFRECIMIENTO DE PRUEBAS DEBE SUJETARSE A LAS REGLAS Y PLAZOS ESTABLECIDOS EN LOS ARTÍCULOS 123 Y 130 DEL CÓDIGO FISCAL DE LA FEDERACIÓN, POR LO QUE UNA VEZ CONCLUIDA LA ETAPA PROBATORIA NO SE PODRÁN APORTAR PRUEBAS DIVERSAS.-
In a recurso de revocación, evidence must be offered under the rules and deadlines of Articles 123 and 130 of the Federal Tax Code. No other evidence may be added after the evidentiary stage closes. Gather all evidence when filing the appeal.
Recurso de revocación (administrative appeal). The appellant bears the procedural burden of submitting the evidence it offers, which does not breach Article 2, section VI, of the Federal Taxpayer Rights Law.
Official heading (Spanish): RECURSO DE REVOCACIÓN. EL PROMOVENTE TIENE LA CARGA PROCESAL DE APORTAR LAS PRUEBAS QUE OFREZCA, SIN QUE ELLO IMPLIQUE UNA TRANSGRESIÓN AL ARTÍCULO 2, FRACCIÓN VI, DE LA LEY FEDERAL DE LOS DERECHOS DEL CONTRIBUYENTE.-
In a recurso de revocación, the appellant must submit the evidence it offers, which does not breach Article 2, section VI, of the Federal Taxpayer Rights Law. Do not expect the authority to gather your documents. Submit everything at the outset.
Nullity for all purposes (lisa y llana). When it stems from the issuing authority's lack of jurisdiction, it does not let the competent authority disregard the judgment's terms in issuing a new act.
Official heading (Spanish): NULIDAD LISA Y LLANA. LA QUE DERIVA DE LA INCOMPETENCIA DE LA AUTORIDAD EMISORA DEL ACTO ANULADO, NO OTORGA LA POSIBILIDAD A LA AUTORIDAD QUE RESULTE COMPETENTE PARA DESCONOCER LOS TÉRMINOS DE LA SENTENCIA, EN LA EMISIÓN DE UN NUEVO ACTO.-
When nullity results from the issuing authority's lack of jurisdiction, the competent authority may restart the procedure or issue a new resolution without breaching the judgment, provided it respects its terms. Nullity for lack of jurisdiction does not close the merits.
Queja (non-compliance complaint). Preclusion of the authority's power to comply with a final judgment in federal administrative litigation.
Official heading (Spanish): QUEJA. PRECLUSIÓN DE LA FACULTAD DE LA AUTORIDAD PARA DAR CUMPLIMIENTO A LA SENTENCIA DEFINITIVA DICTADA EN EL JUICIO CONTENCIOSO ADMINISTRATIVO.-
The queja for preclusion protects legal certainty: the law sets a peremptory deadline for the authority to redo the procedure or issue the new resolution to comply with a judgment. Once it expires, the authority loses that power. Track the deadlines.
Queja for omission. Timeliness requirements for admissibility (interpretation of Articles 239 and 239-B of the Federal Tax Code in force until December 31, 2005).
Official heading (Spanish): QUEJA POR OMISIÓN.- REQUISITOS DE OPORTUNIDAD PARA SU PROCEDENCIA (INTERPRETACIÓN DE LOS ARTÍCULOS 239 Y 239-B DEL CÓDIGO FISCAL DE LA FEDERACIÓN VIGENTE HASTA EL 31 DE DICIEMBRE DE 2005).-
A queja for omission may be filed at any time once the authority's four-month period to comply with the judgment has run, under Articles 239 and 239-B of the Federal Tax Code in force until December 31, 2005.
Dismissal of the administrative action. When the plaintiff files outside the period set by article 13 of the Federal Law of Administrative Contentious Procedure in force since June 14, 2016, without disproving the notification's legality.
Official heading (Spanish): SOBRESEIMIENTO DEL JUICIO CONTENCIOSO ADMINISTRATIVO. CUANDO LA PARTE ACTORA PRESENTA SU DEMANDA FUERA DEL PLAZO ESTABLECIDO EN EL ARTÍCULO 13, DE LA LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO VIGENTE A PARTIR DEL 14 DE JUNIO DE 2016, AL NO DESVIRTUAR LA LEGALIDAD DE LA NOTIFICACIÓN DE LA RESOLUCIÓN IMPUGNADA.-
If the plaintiff claims not to know the resolution and the authority produces the notification record, the burden shifts to the plaintiff to disprove it. Failing that, a late filing leads to dismissal.
Territorial jurisdiction incident. Evidentiary value of printouts of tax status certificates issued since January 1, 2020.
Official heading (Spanish): INCIDENTE DE INCOMPETENCIA POR RAZÓN DE TERRITORIO. VALOR PROBATORIO DE LAS IMPRESIONES DE LAS CONSTANCIAS DE SITUACIÓN FISCAL EMITIDAS A PARTIR DEL 01 DE ENERO DE 2020.-
Printouts of tax status certificates issued since January 1, 2020 fully prove the tax domicile. The court clerk must attest to their content.
Prepared by Artegia for information only; not legal advice. Headings in English are unofficial translations. The official text is the one published in the Semanario Judicial de la Federación or the TFJA journal.