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Welcome to my Padlet for the topic DEFENCE RESOURCES 

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Welcome to my Padlet for the topic DEFENCE RESOURCES 

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The right to defense is the fundamental right of a person, natural or moral, to defend himself before a court of justice against the charges that are imputed with full guarantees of equality and impartiality. It is a right that occurs in all jurisdictional orders, and is applied in any of the phases of the legal procedure.

Likewise, the courts of justice are required to avoid imbalances in the procedural position of both parties and to prevent the limitations of either party from leading to a situation of defenselessness. It is an inseparable part of the concept known as due process.

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1. Receive information and assistance about your tax obligations.

2. Obtain tax refunds when legally appropriate.

3. Know the status of your procedures and the identity of the responsible authorities.

4. Request certified copies of your statements.

5. Do not present documents that already have the authority.

6. Guarantee of confidentiality of your tax information.

7. Be treated with respect by officials.

8. Facilities to comply with requirements in a less onerous way.

9. Present evidence and allegations in tax proceedings.

10. Be heard before a tax credit is determined.

11. Be informed at the beginning of audits about their rights and obligations.

12. Correct your tax situation during tax reviews.

13. Choose address to receive notifications in proceedings before the Tax Court.

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•-Constitución Política de los Estados Unidos Mexicanos.

•ART. 8, 14, 16, 49, 103, 104, 105, 106, 107,133

•-Código Fiscal de la Federación y su Reglamento.

•ART. 10, 13, 34, 38, 42, 42ª, 43, 44, 45, 46,46ª, 48, 53, 117, 134, 137,169

•-Ley Federal de Derechos del Contribuyente.

•ART. 2, 5, 6, 12, 23, 24

•-Ley Aduanera y su Reglamento.

•Título Octavo ART 176 AL 202 Y 203

•-Ley Federal del Procedimiento Contencioso Administrativo.

•ART. 2,3,4,5,8,9,10, 14, 15, 16, 22, 28, 43, 44, 51, 52

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Article 16. No one may be disturbed in his person, family, domicile, papers or possessions, except by virtue of a written order from the competent authority, which establishes and motivates the legal cause of the procedure.

With the above, it can be clearly understood what is the scope of constitutional article 16, the obligation for the authorities to merge and motivate their decisions, requirements of the arrest warrant, search requirements and inviolability of correspondence and domicilie.

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The Defense in Tax Matters – Appeal for Revocation

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The Defense in Tax Matters – Appeal for Revocation

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1. Means of defense: The taxpayer can defend himself through an Appeal of Revocation, Judgment of Nullity or Judgment of Amparo.

2. Revocation Appeal: It is presented to the tax authority to challenge final resolutions that cause damage (e.g. determination of taxes, refusal of refunds).

3. Acts that can be challenged: Resolutions that determine contributions, customs acts, or any final tax resolution that affects the taxpayer.

4. Notifications: If the taxpayer is aware of the act, he challenges it together with the notification. If not, you can extend the appeal when you are legally notified.

5. Reasons for illegality: Incompetent authority, prescription, lack of justification / motivation, errors in the identification of the authority.

6. Deadline: There is a period of 45 working days from the day following the day that the notification of the act takes effect.

7. Where to present it: Before the authority that issued the act or before the competent one according to the taxpayer’s address.

8. Written requirements: Taxpayer data, contested act, grievances, controversial facts and evidence.

9. Attached documents: Identification, notification of the act, documentary and expert evidence.

10. Resolution: The authority must resolve within a maximum of three months. If it does not, it is understood that it confirms the act.

11. Inadmissibility: It does not apply if it has already been challenged by another means, if it does not affect the taxpayer or if it has been tacitly accepted.

12. Possible result: The procedure can be discarded, confirmed, modified, revoked or replaced.

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It is a legal procedure provided for in the Customs Law that allows the tax authority to determine omitted contributions and apply sanctions in foreign trade, respecting the right of hearing of the individual.

Main reason for the PAMA:

It begins mainly when the authority carries out a precautionary seizure of goods for presumption of irregularities.

• The goods are held in a tax enclosure.

• Although the transport has no irregularities, it can also be seized to guarantee the fiscal interest.

• In some cases, the entire shipment is seized.

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Phases of PAMA:

1. Act of irregularities.

2. Act of commencement of the PAMA.

3. Period to present evidence and arguments.

4. Period for the authority to issue a resolution.

5. Issuance of final resolution of the procedure.

The customs authority issues a final resolution and takes effect within 4 months from the day following the day on which the file is integrated.

THE DEADLINE FOR PRESENTING THE EVIDENCE AND ALLEGATIONS BY THE INDIVIDUAL IN THE PAMA. 10 working days counted from the day following that on which the notification of the act of commencement takes effect

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Vierte tu opinión del trabajo que representa para una autoridad el recibir un medio de defensa interpuesto por un gobernado. Sube tu opinión.

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Realiza el ocurso petitorio y sube el archivo word aquí.

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ACTIVIDADES DE VERIFICACIÓN DE SABERES (AVS)

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ACTIVIDADES DE VERIFICACIÓN DE SABERES (AVS)

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WELCOME TO MY PADLET UNIT II FOR THE SUBJECT DEFENSE RESOURCES!!

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WELCOME TO MY PADLET UNIT II FOR THE SUBJECT DEFENSE RESOURCES!!

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PAMA DEFINITION

Set of acts provided for in the Customs Law in order to determine the omitted contributions and impose the corresponding sanctions in foreign trade, respecting the individual's right of hearing.

MAIN REASON PAMA

The main reason generated by the PAMA is that the precautionary seizure is carried out (deprive during the duration of the procedure the free movement of the goods, which will be physically deposited in a tax enclosure for their handling, custody and custody) of the goods, reason for the presumption of irregularities or infractions, in this case although the means in which the goods are transported are not involved, they are also under precautionary embargo to "guarantee the tax interest" and in some cases the authority can also carry out the "precautionary embargo of the rest of the shipment".

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• Lifting of a document or act of Irregularities

•Preparation of the PAMA start report

•Period for the presentation of arguments and evidence

•Periods for the authority to issue the resolution to the procedure

•Issuance of the document ending the procedure

THE DEADLINE FOR PRESENTING THE EVIDENCE AND ALLEGATIONS BY THE INDIVIDUAL IN THE PAMA

10 working days counted from the day following that on which the notification of the opening act takes effect

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1.Levantamiento de un escrito de irregularidades.

2.Elaboración del acta de inicio.

3.Apertura del periodo para elaboración alegatos y aportación de pruebas.

4.Emisión y notificación de la resolución.

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Formato para promover el Recurso de Revocación

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Formato para promover el Recurso de Revocación

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•De acuerdo al artículo 203 de la Ley Aduanera, contra las resoluciones definitivas que dicten las autoridades aduaneras procederá la tramitación del recurso de REVOCACIÓN establecido en el CFF. Sin embargo recordemos que este medio de defensa es optativo, antes de acudir ante el Tribunal Federal de Justicia Fiscal y Administrativa, con el Juicio Contencioso Administrativo, mejor conocido como el Juicio de Nulidad.

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•Este recurso es un medio de defensa que procede contra la resolución que dicte la autoridad aduanera correspondiente, con la que se dé fin a un Procedimiento Administrativo en Materia Aduanera. El RR debe ser interpuesto por aquella persona a la que se le esté afectando en su interés jurídico, así mismo, será válido cuando la resolución de que se trate no haya sido materia de impugnación ante el Tribunal Federal de Justicia Fiscal y Administrativa. Deberá interponerse un escrito ante la autoridad competente en materia del domicilio, de acuerdo al RFC o de la autoridad que emitió el acto que se impugne, dentro de los 45 días siguientes a aquél en que haya surtido efectos la notificación de la resolución definitiva que se impugne.

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JUICIO CONTENCIOSO ADMINISTRATIVO 
(JUICIO DE NULIDAD)

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JUICIO CONTENCIOSO ADMINISTRATIVO 
(JUICIO DE NULIDAD)

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•Ante las resoluciones que dicte la autoridad administrativa a la que le tocó la resolución del recurso de revocación es procedente que el interesado promueve el denominado Juicio de Nulidad en el cuál se tratará de comprobar la legalidad de la actuación de las autoridades fiscales administrativas.

•La demanda se deberá presentar por escrito ante la Sala Regional competente, dentro de los 45 días siguientes a aquel en que haya surtido efectos la notificación de la resolución que se impugne

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•El tiempo para presentar la demanda de amparo es de quince días, contando a partir del día siguiente a aquél en que haya surtido efectos, conforme a la ley, la notificación al quejoso de la Sentencia que ponga fin al Juicio Contencioso Administrativo; a aquel en que haya tenido conocimiento de ellos o de su ejecución en el caso de quererlo interponer contra el inicio del Procedimiento, o al que se hubiese ostentado sabedor de los mismos.

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Artículo 5o. Son partes en el juicio de amparo:

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Artículo 5o. Son partes en el juicio de amparo:

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I. El quejoso, teniendo tal carácter quien aduce ser titular de un derecho subjetivo o de un interés legítimo individual o colectivo, siempre que alegue que la norma, acto u omisión reclamados violan los derechos previstos en el artículo 1o de la presente Ley y con ello se produzca una afectación real y actual a su esfera jurídica, ya sea de manera directa o en virtud de su especial situación frente al orden jurídico.

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In general terms, can be defined as those procedural instruments that the governed have to oppose the action of the authority, when it considers that, in a certain act or determination, it is not bound by the law or that violates a right.

Es esencial saber que nuestro tema, al ser 100% legal, encontraremos términos que en algunas ocasiones no estarán bien traducidos al idioma inglés.

Un claro ejemplo es la palabra "Abogado" que puede aparecer como:

Lawyer

➢ Attorney

➢ Counselor ((que se usa con más frecuencia si hablamos de casos del criminal orphe))