Deadline to defend against the assumption of no SAT operations

When the IRS, by reason of exercising its powers of verification, becomes aware of facts appearing in files or documents submitted by other authorities that serve to motivate its decisions, it shall give the taxpayer a period of 15 days to explain what your allowances are appropriate. This is specified in Article 63 of the CFF Act..

But according to an article I published prosecutionin connection with the procedure for Assuming the absence of operations stipulated in Article 69-b of the Armed Forces Lawwhen the taxpayer is informed of facts appearing in files or documents submitted by other authorities, the tax authority is not obligated to grant him in addition the 15-day period provided for in Section 63 of the CFF Act to make clear what agrees to your right.

The foregoing is due to the fact that the procedure provided for in Article 69-b does not necessarily emanate from the exercise of the verification powers stipulated in Article 42 of the Code of Criminal Procedure, as expressly provided for in Article 63, but is an independent procedure in its own right. .

Next to, prosecution He pointed out that Article 69-b itself gives the taxpayer a period of 15 days, to show before the authority what befits his right. Provide documents and information that you consider relevant to refute the assumption that certain operations do not existso the public warranty is not violated.

The foregoing was set out by the second division of the Supreme Chamber of the Federal Court of Administrative Judiciary (TSJA), in a dissertation published in February 2022.

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thesis: VIII-P-2aS-754
Page: 183
Era: the ninth era
Source: Ninth Period RTFJA. First Year No. 2. February 2022
Theme:
Room: Preceding the second section
Genre: Dissertation

Assuming no operations. The tax authority is not obliged to grant the taxpayer the period specified in the second paragraph of Article 63 of the Union Tax Code, when facts are disclosed in documents submitted by other authorities. – Section 63 of the Law, the Federal Prosecutor states that in view of the exercise of the powers of verification, the tax authority becomes aware of the facts contained in files or documents submitted by other authorities that serve to motivate their decisions, the taxpayer must be given a period of fifteen days to express what is appropriate catch him However, in connection with the procedure for assuming the non-existence of the operations provided for in Article 69-b of the same Code, when the taxpayer is informed of facts that appear in files or documents submitted by other authorities, the tax authority is also not obligated to grant him an additional period fifteen days provided for in Article 63 of the relevant law so that he can express what is appropriate to his right, because the procedure provided for in Article 69-b does not necessarily emanate from the exercise of the verifying powers stipulated in Article 42 of the Public Finance Act of the Federation, as It is expressly provided for in Article 63 of the entitlement, but it is an independent procedure. Especially since Article 69-b itself gives the taxpayer a period of fifteen days to demonstrate before the tax authority what is appropriate for his rights and to submit documents and information that he considers relevant to refute the assumption that there are no specific operations, so that the public guarantee is not violated.

Administrative-Controversial Trial No. 19201/19-17-05-8/381/21-S2-08-04. – It was dissolved by the second division of the Supreme Chamber of the Federal Court of Administrative Judiciary, meeting on September 9, 2021, unanimously with 4 votes. President of the Peace: Victor Martin Ordonia Muñoz. Secretary: Lic. Allen Paulina Gutierrez Verdega. (The letter was approved at the hearing on September 9, 2021.)

– with information from prosecution.


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