PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

Motion for reversal of Collection decisions.

Local office decisions related to economic-administrative claims can be subject to optional prior motion for reversal. The authority that handed down the decision will be competent to deal with and resolve the appeal against said decision.

If the interested party lodges a motion for reversal, they cannot file an economic-administrative claim until the appeal has been expressly resolved or until it can be considered dismissed due to administrative silence.