In the present investigation is oriented to establish, on the basis of jurisprudential and dogmatic criteria, the affectation of the principle of legality and legal security in tax matters before the application of the unsuccessful collection criterion for the granting of Precautionary Measures Prior to the Coercive Collection Procedure , established in Article 56 of the Tax Code, and the urgent need to regulate exhaustively causal or assumptions that configure the aforesaid presumption; for this, a dogmatic development of legal institutions immersed in the research problem in a systematic and comprehensive manner has been carried out. In addition, it is based on the premise that the current regulations must always be consistent with the general principles of law in communion with the constitutional text, therefore, the correct interpretation and application thereof, can not violate fund...