The Salvadoran Tax Code, in its art. 188, stipulates that, regarding resources, one must adhere to the provisions of the Law on the Organization and Functioning of the Internal Revenue and Customs Appeals Tribunal.
Being competent to hear the appeals filed by taxpayers before the Internal Revenue and Customs Appeals Tribunal (TAIIA), concerning administrative acts issued by the General Directorate of Internal Revenue, are as follows:
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- Definitive resolutions regarding the self-assessment of taxes.
- Sanction imposition resolutions.
Regarding administrative resources, which include the appeal resource, author José María Ayala Muñoz (2019) states the following:
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- Administrative resources can be considered a preliminary phase or a condition, without which it will not be possible to access contentious-administrative jurisdiction. Their purpose is to annul or exclude from legal life those acts that are not under the law, without the need to incur the expenses and time that a judicial procedure would entail. This is an opportunity for the party concerned to have their claim accepted.
- On the other hand, these resources will be beneficial for the administration itself and the purposes pursued by administrative actions. They allow the administration a suitable means for the higher authority to correct the erroneous criteria of the lower authority, specify the content of the act, examine issues not correctly considered initially, and, ultimately, correct deficiencies in the original act (José María Ayala Muñoz, 2019, pp. 171-173).
For this reason, those subject to administration need to be aware of the mechanisms of challenges provided by the legislator to make sure they use them on time.
The development of the appeal resource is outlined below: Read more
