The importance of positive administrative silence within the administrative process in Nicaragua

On this occasion, we will address the generalities of a legal figure of vital importance in administrative processes before the Nicaraguan Tax Administration, namely the “Positive Administrative Silence”.

Law No. 350 “Law Regulating the Jurisdiction of Administrative Litigation” regulates the following concept:

Administrative Silence: It is the effect that occurs in cases where the Public Administration fails to resolve within thirty days. After this period has elapsed without the Administration having issued any resolution, it will be presumed that there is an acceptance of the request in favor of the interested party.

In other words, we are facing a legal figure that safeguards the rights and guarantees of due process for the taxpayer in a situation where the competent administrative authority fails to resolve the requests of the administrative within the legal deadline. In this sense, it is important to clarify that not in all cases is the deadline for the administrative silence to take effect 30 days, as the deadline established in the special law for the specific case must be applied in order of precedence.

This figure is of vital importance within the administrative process before tax authorities; for example, in the filing of a motion for reconsideration against a determinative resolution issued by the General Directorate of Revenues (DGI), the tax authority has a period of 30 business days to issue its resolution; otherwise, the positive administrative silence operates in favor of the taxpayer, and the effect consists of having the taxpayer’s request considered as resolved in their favor. However, in the case of the Appeal, the Tax Code of the Republic of Nicaragua grants 90 business days to the Administrative Customs and Tax Tribunal (TATA) to issue its resolution.

Because of the above, whenever we find ourselves within an administrative process before a public entity, it is important to know the applicable legal deadlines for the type of ongoing procedure, as well as the method of calculating deadlines, to identify the exact date on which the administrative authority must resolve the requests made by the taxpayer through the appeal.

We caution that administrative silence has a series of requirements for its configuration, so, to materialize the effect of having the request admitted in the event of a possible omission of the legal deadlines by the authority, it is important to have the relevant legal advice throughout all stages of the administrative process to ensure compliance with all legal requirements.

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