PROBLEMATIC.
Our client, a legal entity, was subject to verification powers in foreign trade matters, in the Home Visit modality, through the Decentralized Administration of Foreign Trade Audit of the North Pacific, based in Baja California, of the General Administration of Foreign Trade Audit of the SAT.
The revised fiscal year was from January 1, 2016 to December 31, 2016.
With regard to the purpose of the review of the inspection act, this was the review of compliance with the tax and customs provisions to which my client is affected as a direct subject in matters of Income Tax, Value Added Tax, General Import Tax, Customs Processing Fee, as well as to verify the legal importation, possession or stay in the country of goods of foreign origin and compliance with non-tariff regulations or restrictions and official Mexican standards.
It is the case that, prior to the corresponding procedural stages, the supervisory authority determined – to the detriment of our client – on April 19, 2022, a tax credit in a total amount of $9,****,***.00 pesos (figures in millions, expressed with *** for confidentiality of information), for Income Tax, Value Added Tax, updates, fines and surcharges.
ACTIONS AND STRATEGIES IMPLEMENTED BY OUR FIRM.
As a result of the above, the legal defense team of St Stratego filed an appeal for revocation, however, the authority that heard said appeal, namely, the Decentralized Legal Administration of Baja California “2” of the General Legal Administration, confirmed the appealed resolution.
In view of this, a contentious-administrative proceeding was filed with the Federal Court of Administrative Justice, against the resolution issued on the appeal for revocation, as well as against the one originally appealed. It is the case that, in the initial statement of claim, various concepts of challenge were formulated tending to demonstrate the illegality of the contested resolution, as well as the audit procedure, as in its case, that the determining resolution was issued outside the six-month period established for that purpose in Article 50 of the Federal Tax Code.
In addition, with regard to the substantive aspects of the case, various arguments were formulated to distort the determination of the concept of Income Tax, Value Added Tax, updates, fines and surcharges; which were supported with the offer and discharge of the Accounting Expert Evidence.
RESULT
Prior to the corresponding procedural stages, the First Regional Chamber of the Northwest I, of the Federal Court of Administrative Justice, declared the nullity plain and simple of the contested resolution, as well as the one originally appealed, since it was demonstrated that the defendant authority, namely, the Decentralized Administration of Foreign Trade Audit of the North Pacific, based in Baja California, issued the tax settlement of April 19, 2022, outside the legal period of six months provided for in Article 50 of the Federal Tax Code.
Finally, the defendant authority was ordered to return to our client the payment of the tax credit declared null and void, along with its updates and interest, this being in the presence of a payment of the undue, caused by reason of the fact that the company generated the payment of the credit to obtain the suspension of its collection during the processing of the Litigation.
As specialists in Legal and Tax Defense, our firm STRATEGO ST has as its mission the tranquility and security of our clients, which is one of the pillars for which we work every day; generating solutions is the passion that moves us when attending to each matter or litigation.
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