If there is no agreement between the parties or if the above threshold is exceeded, the formal procedure will proceed in accordance with the rules of the National Code of Criminal Procedure, which is an oral procedure in which the prosecutor and the accused present their legal arguments and present the necessary evidence to support their positions. 1. Term. A final agreement takes about four to nine months, compared to two to four years for a final decision in an appeal for annulment. Prodecon`s role is to facilitate the negotiation process, to make proposals and to express its position, which neither party should follow; Therefore, the proceedings can be closed without agreement between the parties. If this is the case, it is very likely that the authorities will conduct an assessment of all deficiencies identified during the audit. As soon as this qualification is issued by the tax authorities, the taxpayer has the right to initiate a conclusive contractual procedure before Prodecon. It should be noted that the application must be submitted after notification of the position letter, but before the final assessment. 4. Grace/cancellation penalties.
The final agreement will allow taxpayers to reduce fines by up to 100%. If the agreement is only partial, the authorities can conduct an assessment of the issues on which there has been no consensus between the parties. These issues can be challenged by the due process described in 3 Administrative Litigation and 4 Judicial Litigation. As stipulated in the applicable provisions, the final contractual procedure must be requested before the tax credit is determined during the tax audit. If both parties reach an agreement and continue to sign a transaction, the terms of the transaction cannot be challenged in court. The only exception is that if the authorities find that the facts on which the agreement is based are false or that they have been simulated, in this case the full agreement can be challenged. When the MX service issues an assessment of defects, the subject must file these traditional remedies: (i) file an administrative tax claim for reconsideration when the MX department`s legal department hears the claim and decides; or (ii) File an appeal for annulment before the Bundesgerichtshof. In the annulment process, the subject must account for a loan or other guarantee in order to ensure payment of the valuation of defects in the event of a negative settlement with respect to the subject. In addition to these two remedies, the subjects have the opportunity to apply to Prodecon for a final agreement.
During the final contractual procedure, the taxpayer will not be required to record a guarantee in order to guarantee a possible tax default. Through the final agreement procedure, taxpayers are better placed for tax control. Prodecon`s support guarantees the protection of taxpayers` rights and prevents the arbitrariness of the service, particularly with regard to the application of the substance through form rules. As noted in point 7.4 of administrative procedures and criminal cases, it is possible to reach an agreement with the tax authorities in order to avoid criminal proceedings; the only precondition for such an agreement is the agreement of the tax authorities as victims and the defendant.