Fictitious Negative and Fictitious Confirmatory in Tax Matters

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pujamonidas99
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Fictitious Negative and Fictitious Confirmatory in Tax Matters

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Many times when we carry out a procedure before agencies or organizations, we find ourselves with cumbersome procedures, subsequent requirements that delay them, and of course late or even non-existent responses. In these cases of late response, it is logical that the individual feels uncertain and seeks any means for the corresponding authorities to respond to their request. What is the fictitious refusal in tax matters? In tax matters, there is a legal figure known as a fictitious negative , which basically means that the authority's response is precisely negative to the individual's request. Such a legal figure is found in article 37 of the federal tax code, whose content states that the requests made before the tax authorities must be resolved within a period of 3 months.

Within which if the resolution is not notified corresponding: " the interested party may consider that the authority resolved negatively and file the means of defense at any time after said period ." so, if an individual filed a request with the tax authorities and 3 months have elapsed without having obtained an express response duly notified, it will be Industry Email List understood that their request was denied and therefore they may file the pertinent means of defense. It is important to consider that despite not having the reasons and grounds for the refusal, this by itself means an injury to the individual, so that, through the means of challenge, the authority will be obliged to give those duly supported reasons.

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However there are particularities for certain requests or instances, for example, article 37 of the code at hand, provides a period of 8 months for the tax authorities to resolve the queries referred to in numeral 34-a of the tax code of the federation, which refer to the methodology used to determine the prices or amounts of the considerations in operations with related parties. Fictitious confirmatory, the other side of the coin in revocation appeals on the other hand, in the case of a revocation appeal , article 131 of the same federal tax code establishes that the authority must resolve it within a maximum term of 3 months, however, given the silence of the authority, the act will be considered confirmed.
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