The Executive Branch recently published Legislative Decree No. 1528, with which it modifies the Tax Code to optimize the procedures that allow litigation to be reduced.
In this regard, the tax attorney Miguel Angel Carrillo It landed that the changes occur within the framework of the legislative powers delegated by Congress. He pointed out that, in essence, they seek to reduce the procedural burden and provide the taxpayer with greater precision in their petitions.
prescriptions
It must be specific in the tribute or infraction that is invoked to prescribe. If the tax administration verifies that the period is not specific, a period of 10 business days will be given to make the corrections. If not, it is declared inadmissible.
Likewise, if an application for prescription is submitted and then another one arrives for the same tax in question and period, the second one is declared inadmissible because it is already in process.
“I could not invoke the prescription in more than one procedure because this generates problems such as the procedures being trapped with each other on the same thing. These regulations seek to reduce litigation, ”he noted.
complaints
One of the substantial modifications, the lawyer pointed out, is the extension from 20 to 30 business days for the prescription of a complaint, which “is not a resource, but an additional procedural remedy.”
Clarity
The act of challenge, as well as the grounds of fact and law when possible, must be detailed in the appeal and claim briefs.
Source: Larepublica
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