{"id":1927,"date":"2021-04-20T15:38:32","date_gmt":"2021-04-20T15:38:32","guid":{"rendered":"https:\/\/www.mayacontadores.com\/multi-blog-admin\/tampico\/?p=1927"},"modified":"2021-04-20T15:38:34","modified_gmt":"2021-04-20T15:38:34","slug":"de-no-presentarse-el-recurso-de-revocacion-por-el-buzon-tributario-se-considerara-no-interpuesto","status":"publish","type":"post","link":"https:\/\/www.mayacontadores.com\/multi-blog-admin\/tampico\/2021\/04\/20\/de-no-presentarse-el-recurso-de-revocacion-por-el-buzon-tributario-se-considerara-no-interpuesto\/","title":{"rendered":"De no presentarse el recurso de revocaci\u00f3n por el buz\u00f3n tributario, se considerar\u00e1 no interpuesto"},"content":{"rendered":"\n<p>El C\u00f3digo Fiscal de la Federaci\u00f3n (CFF) establece que el recurso de revocaci\u00f3n debe presentarse a trav\u00e9s del buz\u00f3n tributario. Pero tambi\u00e9n indica que podr\u00e1 enviarse al domicilio de la autoridad competente, a trav\u00e9s de los medios que autorice el Servicio de Administraci\u00f3n Tributaria (SAT). [CFF 121, p\u00e1rrafos primero y segundo].<\/p>\n\n\n\n<p>En este contexto, el TFJA determin\u00f3 que si la \u00fanica v\u00eda de presentaci\u00f3n del recurso es a trav\u00e9s de buz\u00f3n tributario, la consecuencia jur\u00eddica de no hacerlo as\u00ed, es que se tenga por no presentado.<\/p>\n\n\n\n<p>Sin embargo, el Tribunal Federal de Justicia Administrativa (TFJA) indic\u00f3 que el SAT estableci\u00f3, en la Resoluci\u00f3n Miscel\u00e1nea Fiscal (RMF), que el recurso de revocaci\u00f3n debe presentarse a trav\u00e9s del buz\u00f3n tributario, de conformidad con la ficha de tr\u00e1mite 192\/CFF \u201cRecurso de revocaci\u00f3n en l\u00ednea\u201d, contenida en el Anexo 1-A. [RMF para 2016 regla 2.18.1. y RMF para 2021 regla 2.17.].<\/p>\n\n\n\n<p>El TFJA indic\u00f3 que lo anterior no implica una violaci\u00f3n al derecho de acceso a la justicia, previsto en el art\u00edculo 17 de la Constituci\u00f3n Pol\u00edtica de los Estados Unidos Mexicanos (CPEUM). Esto se debe a que el derecho de acceso a la justicia est\u00e1 condicionado a seguir los formalismos que se\u00f1alen las leyes para ejercerlo.<\/p>\n\n\n\n<p>Esto lo reiter\u00f3 la Primera Secci\u00f3n de la Sala Superior del Tribunal Federal de Justicia Administrativa (TFJA) al resolver un juicio contencioso administrativo. Y la tesis forma parte de los precedentes de la Sala Superior.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El C\u00f3digo Fiscal de la Federaci\u00f3n (CFF) establece que el recurso de revocaci\u00f3n debe presentarse a trav\u00e9s del buz\u00f3n tributario. Pero tambi\u00e9n indica que podr\u00e1 enviarse al domicilio de la autoridad competente, a trav\u00e9s de los medios que autorice el Servicio de Administraci\u00f3n Tributaria (SAT). [CFF 121, p\u00e1rrafos primero y segundo]. En este contexto, el [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":1928,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[1],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.5.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>De no presentarse el recurso de revocaci\u00f3n por el buz\u00f3n tributario, se considerar\u00e1 no interpuesto - Tampico Blog<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.mayacontadores.com\/multi-blog-admin\/tampico\/2021\/04\/20\/de-no-presentarse-el-recurso-de-revocacion-por-el-buzon-tributario-se-considerara-no-interpuesto\/\" \/>\n<meta property=\"og:locale\" content=\"es_MX\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"De no presentarse el recurso de revocaci\u00f3n por el buz\u00f3n tributario, se considerar\u00e1 no interpuesto\" \/>\n<meta property=\"og:description\" content=\"El C\u00f3digo Fiscal de la Federaci\u00f3n (CFF) establece que el recurso de revocaci\u00f3n debe presentarse a trav\u00e9s del buz\u00f3n tributario.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.mayacontadores.com\/multi-blog-admin\/tampico\/2021\/04\/20\/de-no-presentarse-el-recurso-de-revocacion-por-el-buzon-tributario-se-considerara-no-interpuesto\/\" \/>\n<meta property=\"og:site_name\" content=\"Tampico Blog\" \/>\n<meta property=\"article:published_time\" content=\"2021-04-20T15:38:32+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-04-20T15:38:34+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.mayacontadores.com\/multi-blog-admin\/tampico\/wp-content\/uploads\/sites\/2\/2021\/04\/TAM-20-04.png\" \/>\n\t<meta property=\"og:image:width\" content=\"626\" \/>\n\t<meta property=\"og:image:height\" content=\"417\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"monterrey1\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:title\" content=\"De no presentarse el recurso de revocaci\u00f3n por el buz\u00f3n tributario, se considerar\u00e1 no interpuesto\" \/>\n<meta name=\"twitter:description\" content=\"El C\u00f3digo Fiscal de la Federaci\u00f3n (CFF) establece que el recurso de revocaci\u00f3n debe presentarse a trav\u00e9s del buz\u00f3n tributario.\" \/>\n<meta name=\"twitter:image\" content=\"https:\/\/www.mayacontadores.com\/multi-blog-admin\/tampico\/wp-content\/uploads\/sites\/2\/2021\/04\/TAM-20-04.png\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"monterrey1\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuto\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.mayacontadores.com\/multi-blog-admin\/tampico\/2021\/04\/20\/de-no-presentarse-el-recurso-de-revocacion-por-el-buzon-tributario-se-considerara-no-interpuesto\/\",\"url\":\"https:\/\/www.mayacontadores.com\/multi-blog-admin\/tampico\/2021\/04\/20\/de-no-presentarse-el-recurso-de-revocacion-por-el-buzon-tributario-se-considerara-no-interpuesto\/\",\"name\":\"De no presentarse el recurso de revocaci\u00f3n por el buz\u00f3n tributario, se considerar\u00e1 no interpuesto - 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