PRODECON publishes jurisdictional criteria approved in September 2025.

The Federal Taxpayer Defense Attorney’s Office (PRODECON) announced, during the eighth ordinary session of the Technical Committee on Regulations, the jurisdictional criteria approved in September 2025:

JURISDICTIONAL CRITERION 25/2025 (Approved in the 8th Ordinary Session 09/25/2025)
PAMA. The posting by edicts of the resolution that determines the tax situation in foreign trade matters of a taxpayer must be carried out on the business day following the preparation of the circumstantial record of facts that orders such notification.

JURISDICTIONAL CRITERION 26/2025 (Approved in the 8th Ordinary Session 09/25/2025)
EXPERT EVIDENCE IN GRAPHOSCOPY. When the plaintiff proves his economic inability to pay the fees of an expert, the Court must guarantee the right of access to justice through the appointment and payment of such expert.

JURISDICTIONAL CRITERION 27/2025 (Approved in the 8th Ordinary Session 09/25/2025)
ARTICLE 69, FINAL PARAGRAPH OF THE FEDERAL TAX CODE (CFF). Since such provision does not establish a specific timeframe to carry out the deletion of personal data from the published list it provides for, the tax authority, in order to safeguard the principle of legal certainty and provide greater protection to the individual, must consider the five-year period established in Article 67 of the CFF, which is the period within which it may exercise its verification powers and determine tax liabilities and accessories.

Citation
Federal Taxpayer Defense Attorney’s Office (PRODECON). (October 2025). Jurisdictional Criteria and Those Obtained in Revocation Remedies issued by the Federal Taxpayer Defense Attorney’s Office. PRODECON Portal. Retrieved on October 1, 2025.