PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

Motion for reversal of Audit settlements.

Rulings of the Tax Administration related to economic-administrative appeal can be subject to optional prior appeal for reversal. The authority that issued the ruling will be competent to deal with and resolve the appeal against said ruling.

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