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.

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.

•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

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.

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.

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.

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

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

Realiza el ocurso petitorio y sube el archivo word aquí.

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".

• 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

2.Elaboración del acta de inicio.

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

4.Emisión y notificación de la resolución.

•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.

•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.

•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

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))