In the case of a taxpayer who has filed the reconsideration appeal late with the Administration against a resolution determining their tax obligation, the question arises whether it makes sense to appeal that administrative act before the Administrative Superior Court, given that the requirement established by law to access the administrative litigation jurisdiction would have been met, i.e., exhausting all reconsideration appeals, even if this appeal was filed, as we mentioned, beyond the legal deadline. The issue at hand is the admissibility or not of the judicial appeal.
Doctrine asserts that failing to file the administrative appeal within the appropriate time allows the act to acquire finality and "implies the automatic confirmation of the challenged act, and the resolution issued will have the authority of res judicata, and cannot be revoked even by a judicial court" (E. Barnichta).
Until 2006, Article 62 of the Tax Code established in its paragraph I that "... the taxpayer may file, within the legally established deadlines and requirements, the subsequent higher hierarchical appeal, from the moment when the expiration of the appeal in question has occurred or it is declared expired by the corresponding Resolution." This legal text served as the basis for the Court to admit Tax Contention Appeals aimed at challenging those resolutions that had declared the reconsideration appeal inadmissible due to being filed late (Sentence of the TCT No. 079-2003, dated December 16, 2003); However, once this article was repealed by Law 227-06, the legal vacuum left has been interpreted by the Court in such a way that it has been declaring inadmissible the appeals filed in the judicial sphere whenever the administrative appeal was filed outside the legal deadline. (Sentencing of the Plenary of the Tax Court No. 11-2007, dated March 8, 2007) As seen, jurisprudence and doctrine have filled the gap left by the law.