Título IV Capítulo VII. Impugnacion de las resoluciones de la administracion tributaria

The decisions of the Tax Administration may be revoked on its own initiative, provided they have not been consented to by the interested parties, or at the request of a party.

In the latter case, the appeal shall be filed in writing by the taxpayer or the liable party, or by their legal representative, before the public official who issued the decision or performed the rectification referred to in the last paragraph of Article 150 of this Code, within the time limit of ten (10) working days, counted from the day following that of the last notification. If the appeal is not filed within the above-cited time limit, the decision shall become final.

If disagreement with or challenge to the decision is evident from the writing submitted, it shall be processed as a revocation, even if this term is not expressly mentioned.

The public official before whom the appeal is filed shall be limited to granting or denying its processing. If he grants it, he may not continue to hear the case file and shall confine himself to elevating the proceedings to the Tax and Customs Administrative Tribunal of the Superintendency of Tax Administration or to the Ministry of Public Finance, as applicable, within the time limit of five (5) working days. If he denies it, he must state the reasons for the rejection.

The Tax and Customs Administrative Tribunal of the Superintendency of Tax Administration or the Ministry of Public Finance shall decide by confirming, modifying, revoking or annulling the appealed decision, within the time limit of thirty (30) working days from the date on which the case file is ready for decision.

The memorandum of filing of the appeal must meet the requirements established in Article 122 of this Code.

When the Tax Administration denies processing of the application for revocation, the party deemed aggrieved may resort to the Administrative Tax and Customs Tribunal of the Superintendency of Tax Administration, within the time limit of three (3) working days following the notification of the denial, requesting that processing of the application for revocation be granted.

If the Administration does not decide granting or denying the application for revocation within fifteen (15) working days following its filing, it shall be deemed granted and the proceedings shall be elevated to the Administrative Tax and Customs Tribunal of the Superintendency of Tax Administration. The public official or public employee responsible for the delay shall be sanctioned in accordance with the internal regulations issued for such purpose by the Tax Administration.

The Tax and Customs Administrative Tribunal of the Superintendency of Tax Administration shall forward the ocurso to the office that denied processing of the application for revocation, so that it reports within the peremptory time limit of five (5) working days. However, when the Tax and Customs Administrative Tribunal of the Superintendency of Tax Administration deems it necessary, the original case file shall be requested.

The Tax and Customs Administrative Tribunal of the Superintendency of Tax Administration shall grant the ocurso if it finds the denial of processing of the application for revocation to be improper and shall proceed to hear it. It shall proceed in the same manner when it establishes that the time limit of fifteen (15) working days has elapsed without the Tax Administration having decided the ocurso, granting or denying processing of the application for revocation.

Upon expiration of the time limit of thirty (30) working days counted from the date on which the request was filed, without the corresponding decision being issued, the administrative instance shall be deemed exhausted and the application for revocation or reconsideration appeal, as applicable, shall be deemed decided unfavorably, for the sole purpose that the interested party may file the contentious-administrative appeal.

In this case, it is optional for the interested party to file the contentious-administrative appeal. Consequently, the interested party may wait until the corresponding decision is issued and then file such appeal.

If these thirty (30) days elapse without the decision being issued, the public official or public employee liable for the delay shall be sanctioned in accordance with the regulations that the Tax Administration issues for such purpose.

*Amended by Article 60 of Decree of Congress Number 4-2012 on 25-02-2012 *Repealed by Article 59 of Decree of Congress Number 37-2016 on 31-08-2016

Within the time limit indicated in Article 157 of this Code, the Administrative Tax and Customs Tribunal of the Superintendency of Tax Administration, upon receiving the proceedings that gave rise to the application for revocation, shall decide the respective appeal, rejecting, confirming, revoking, modifying or annulling the appealed decision. It may also order measures for better decision, for which it shall proceed in accordance with what is established in Article 144 of this Code.

The decision of the Administrative Tax and Customs Tribunal of the Superintendency of Tax Administration must be issued within thirty (30) days following the filing of the application, pursuant to Article 157 of this Code. In the event that there are measures for better decision, the time limit established in Article 144 of this Code shall be considered additional.

The Tax Administration or the hierarchically superior authority, on its own initiative or upon request of a party, may:

1.Amend the procedural course, rendering without effect what has been done, when defects or omissions of procedure have been incurred.

2.Declare the nullity of actions when a substantial defect is observed in them.

In either of both cases, the amendment or the nullity of all or part of a decision or action may be ordered.

In no case shall the effectiveness of legally submitted evidence be affected.

For purposes of this Code, a substantial defect shall be deemed to exist when constitutional guarantees, legal provisions or essential formalities of the file are violated or when error is committed in the determination of the tax obligation, fines, surcharges or interest.

The amendment or nullity shall be admissible at any stage of the administrative proceedings, but may not be filed when the remedies of revocation or reconsideration are available, as applicable, nor when the time limit for filing such remedies has expired. The amendment or nullity is inadmissible when filed after the time limit of three days from knowledge of the violation. The Tax Administration shall decide the amendment or nullity within the time limit of fifteen (15) days from its filing. This decision shall not be challengeable.