What were the key development and implementation steps and the chronology?
Since the beginning of 2012, Procuraduria Fiscal started to receive an unusual amount of defense procedures iniciated by taxpayers against requirements for tax compliance or payment, caused by a policy of rigorous control and monitoring of tax obligations. By January 17, the administrative resources increased by 792% recall and judgments of invalidity by 257%, compared with those received during the same period a year ago.
Seeking for a strategy to address the increasing of legal procedures against the Local Government, regarding to taxes, we analyzed the administrative legal recourses and notice that, in 39.6% of cases showed, taxpayers have fulfilled their tax obligations before they were required to, making consistent give reason to the taxpayers placed on the condition described.
On January 18, Porcuraduria Fiscal requested to the Under Secretariat in charge of collecting taxes to assess implementer a policy for administrative legal recourses and judgments management solution, through a simple clarification issued by tax collecting areas, avoiding taxpayers and the state government, the need to follow lengthy and costly procedures.
On January 25, for the first time, was issued an agreement through which Procuraduria Fiscal informing to a taxpayer that his case was referred to the Deputy Direction in charge of tax collection, for administrative solution for having proved the fulfilment of his taxes obligations, before being notified with the requirement.
However, another problem occur: the Federal Administrative Court held that the administrative policy solution implemented was not enough to declare the conclusion of trials processed before it; mainly for two reasons: the administrative agreements did not decreed the definitive revocation of the contested decision; and there was no legal basis for the aforementioned Deputy Director, to issue such revocation.
Then, on March 5, Procuraduria Fiscal requested to the Under Secretariat, before mentioned, to make even more accurate statements regarding the annulment of the requirements improperly reported to taxpayers, in order to solve the first of the deficiencies found by the Federal Courts, already referred.
In order to fix the second problem, Procuraduria Fiscal designed a draft for an Administrative Agreement which should be issued by the Secretary of Finances. Finally, on June 13, the Administrative Agreement, previously signed by the Secretary of Finances, was published in the Sate’s Official Gazette. Currently supports the normative basis of the legal procedure known as "Justicia de Ventanilla".