This time we'll address the procedural requirements made extra-Tax Administration in what at times has called the payment procedure call, or simply request certain requirements and based on that and some subjective criteria, produce a correction of tax that the taxpayer intended to pay voluntarily.
The appeal procedure payment, which incidentally is worth clarifying that is not regulated in the Tax Code (TOC), or what is, is a wholly separate action the principle of administrative law, is as follows fashion in effect a series of requirements for the taxpayer to provide it, to the verge of being sanctioned and the possibility of being audited, if not to cooperate with the tax authorities, information and documentation that normally would be required for a control procedure to "finalize" giving the taxpayer a proposed alternative statement, in which the acting official determines (De facto) tax liability, of course, and in my opinion and specialized doctrine, regardless of a determination process and act without making a settlement.
But if it is true that the tax authorities may issue a single request, inviting the taxpayer to report on a timely matter that has an interest, you are not given (substantiate) a pseudo-range procedure formal channel control procedure laid down in Articles 177 to 193 of the TOC, or the verification procedure specified in Articles 172 to 176 ejusdems , complementing those articles with the same rules of the Code that are applicable, and the Administrative Procedures Law (LOPA) that meet the standards of Article 49 of the Constitution, precisely because the exercise of power requires tax research procedural channeling the same, to concrete realization in harmony for the legal and rational satisfaction of the rule of law, as rightly taught and ARAUJO SANTAMARIA JUAREZ PASTOR.
