LA DEFENSA DEL CONTRIBUYENTE ANTE LAS AUTORIDADES FISCALES EN MÉXICO

This article addresses the issue of taxpayer defense. Its objective is to describe the tools contained in ordinary laws, the purpose of which is to provide citizens with expeditious and total access to the solution of disputes arising from their interaction with the tax authorities. It is a document...

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Autores principales:	Grajeda Grajeda, Rebeca Patricia, Andrade Paco, Josefina, Huerta Urquijo, Beatriz E.
Formato:	Online
Lenguaje:	spa
Publicado:	UNIVERSIDAD DE SONORA 2022
Acceso en línea:	https://biolex.unison.mx/index.php/biolex_unison_mx/article/view/232
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spelling	oai:https:--biolex.unison.mx-:article-2322022-10-25T23:27:19Z LA DEFENSA DEL CONTRIBUYENTE ANTE LAS AUTORIDADES FISCALES EN MÉXICO Grajeda Grajeda, Rebeca Patricia Andrade Paco, Josefina Huerta Urquijo, Beatriz E. Contribuciones, medios de defensa, recursos administrativos, recursos jurisdiccionales. Contributions, means of defense, administrative appeals, jurisdictional appeals. This article addresses the issue of taxpayer defense. Its objective is to describe the tools contained in ordinary laws, the purpose of which is to provide citizens with expeditious and total access to the solution of disputes arising from their interaction with the tax authorities. It is a documentary and descriptive investigation on the administrative resources and the jurisdictional means of defense brought before arbitrary acts of the tax authorities, as well as the results obtained by the Tax Administration Service in the lawsuits filed against them from 2013 to the first semester of 2021, concluding that most of the errors made by the authority and that lead them to lose these lawsuits, are related to deficiencies of form and substance, for example: deficiencies in the notification of tax credits, in motivation, in the interpretation and in the writing of the minutes, among others reasons. Este artículo aborda el tema de la defensa fiscal del contribuyente. Tiene como objetivo la descripción de las herramientas contenidas en leyes ordinarias, cuyo propósito es brindar a los ciudadanos el acceso expedito y total a la solución de controversias originadas en su interacción con las autoridades fiscales. Es una investigación documental, descriptiva, sobre los recursos administrativos y los medios jurisdiccionales de defensa interpuestos ante actos arbitrarios de las autoridades fiscales, así como los resultados obtenidos por el Servicio de Administración Tributaria en los juicios interpuestos en su contra desde  2013 hasta el primer semestre de 2021, concluyéndose que, la mayoría de los errores cometidos por la autoridad y que le llevan a perder estos juicios, tienen relación con deficiencias de forma y fondo, por ejemplo: deficiencias en la notificación de los créditos fiscales, en la motivación, en la interpretación y en la redacción de las actas, entre otros motivos. UNIVERSIDAD DE SONORA 2022-10-12 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf text/xml https://biolex.unison.mx/index.php/biolex_unison_mx/article/view/232 10.36796/biolex.v14i25.232 BIOLEX; Vol. 14 No. 25 (2022): BIOLEX BIOLEX REVISTA JURIDICA DEL DEPARTAMENTO DE DERECHO; Vol. 14 Núm. 25 (2022): BIOLEX 2007-5545 2007-5634 spa https://biolex.unison.mx/index.php/biolex_unison_mx/article/view/232/274 https://biolex.unison.mx/index.php/biolex_unison_mx/article/view/232/287 Derechos de autor 2022 https://creativecommons.org/licenses/by-nc-nd/4.0
institution	Biolex
collection	OJS
language	spa
format	Online
author	Grajeda Grajeda, Rebeca Patricia Andrade Paco, Josefina Huerta Urquijo, Beatriz E.
spellingShingle	Grajeda Grajeda, Rebeca Patricia Andrade Paco, Josefina Huerta Urquijo, Beatriz E. LA DEFENSA DEL CONTRIBUYENTE ANTE LAS AUTORIDADES FISCALES EN MÉXICO
author_facet	Grajeda Grajeda, Rebeca Patricia Andrade Paco, Josefina Huerta Urquijo, Beatriz E.
author_sort	Grajeda Grajeda, Rebeca Patricia
title	LA DEFENSA DEL CONTRIBUYENTE ANTE LAS AUTORIDADES FISCALES EN MÉXICO
title_short	LA DEFENSA DEL CONTRIBUYENTE ANTE LAS AUTORIDADES FISCALES EN MÉXICO
title_full	LA DEFENSA DEL CONTRIBUYENTE ANTE LAS AUTORIDADES FISCALES EN MÉXICO
title_fullStr	LA DEFENSA DEL CONTRIBUYENTE ANTE LAS AUTORIDADES FISCALES EN MÉXICO
title_full_unstemmed	LA DEFENSA DEL CONTRIBUYENTE ANTE LAS AUTORIDADES FISCALES EN MÉXICO
title_sort	la defensa del contribuyente ante las autoridades fiscales en méxico
description	This article addresses the issue of taxpayer defense. Its objective is to describe the tools contained in ordinary laws, the purpose of which is to provide citizens with expeditious and total access to the solution of disputes arising from their interaction with the tax authorities. It is a documentary and descriptive investigation on the administrative resources and the jurisdictional means of defense brought before arbitrary acts of the tax authorities, as well as the results obtained by the Tax Administration Service in the lawsuits filed against them from 2013 to the first semester of 2021, concluding that most of the errors made by the authority and that lead them to lose these lawsuits, are related to deficiencies of form and substance, for example: deficiencies in the notification of tax credits, in motivation, in the interpretation and in the writing of the minutes, among others reasons.
publisher	UNIVERSIDAD DE SONORA
publishDate	2022
url	https://biolex.unison.mx/index.php/biolex_unison_mx/article/view/232
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LA DEFENSA DEL CONTRIBUYENTE ANTE LAS AUTORIDADES FISCALES EN MÉXICO

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