As Mexicans we all have the obligation to contribute to public spending in accordance with article 31 of the Political Constitution of the United Mexican States and with that fact a relationship arises between the taxable person who is known as “Contributorand” and the active subject called “Authority”. Jurisdictional
Derived from this relationship, controversies may arise between both parties, so it is necessary that there are several alternatives to solve such conflicts, as taxpayers we have several alternativesto assert our rights through legal mechanisms, this with the ultimate aim of protecting taxpayers.
For this reason, we will then focus on knowing the jurisdictional and non-jurisdictional means of defense that we have.
The difference between judicial and non-jurisdictional means of defence lies in the use of the judicial function, that is, in using or not the function of the public authority to decide on matters of a legal nature that are disputed between the Tax Authority and the taxpayer, through pronouncements that are of a definitive truth nature issued by an impartial third party.
On the other hand, the means of jurisdictional defense in tax matters, are those that make use of the jurisdictional function and that aims to resolve disputes between the Tax Authority and the taxpayer, it is where an impartial third party resolves the controversies between the tax authority and the contractor. ibuyente. This means that it is no longer the tax authority itself that resolves the dispute, but a third party that in this case is the courts.
Among the means of jurisdictional defense to which the taxpayer is entitled we have the following:
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- CONTENTIOUS ADMINISTRATIVE TRIAL OR NULLITY TRIAL, is the one that proceeds against final resolutions and administrative acts, such as: those where the existence of a tax obligation or its liquidation is determined, whenany refund, fines, among others is denied, and the competent Authority is the Federal Court of Fiscal and Administrative Justice Superior Chamber and Regional Chambers.
- AMPARO TRIAL occurs when an individual goes before a judicial body to claim an act of a State organ or a law, since he feels that his fundamental rights are violated. There are two types of amparo, direct and indirect, the first is resolved by the Collegiate Circuit Courts in administrative matters and when the case warrants it, the Supreme Court of Justice of the Nation resolves and the second is resolved by the District Courts.
It should be noted that amparo proceeds against final judgments and decisions in respect of which no ordinary appeal is permitted.
On the other hand, we have the non-jurisdictional means of defense applicable in tax matters, which do not make use of the jurisdictional function and whose objective is to promote, protect and defend the rights of taxpayers natural and legal persons, through their own processes and that are usually flexible, this means of defense is provided by the Attorney General’s Office of the Defense of the Contribuyente (PRODECON), which seeks that the taxpayer and the Authorities reach an agreement.
PRODECON is a decentralized public body, with functional and managerial technical autonomy, specialized in tax matters in those resolutions issued by the federal tax authorities such as the SAT, IMSS, INFONAVIT,
and the coordinated tax authorities of the 32 states in their role of collecting and administering taxes.
The services offered by PRODECON are provided free of charge and flexibly, which are among others the following:
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- Complaints and claims. – In them taxpayers present the complaint or claim against any act issued bytax authority and PRODECON issues a public recommendation, not mandatory.
- Consultancies. – Here the taxpayer raises before PRODECON his problem derived from some act of the tax authority and said Attorney General’s Office guides him.
- Legal Representation and Defense. – In it, PRODECON acts as a defender of taxpayers before the tax authorities.
- or federal courts
- Conclusive Agreements. – It is perhaps the best known, since in it PRODECON acts as a mediator between the tax authority and the taxpayer to solve the problems derived from an act of control.
It is extremely important to know what means of defense we can make use as taxpayers, since through them we can defend our rights in case of being violated by any Authority.
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