Abstract
The article 61 of Law N° 19,880 from 2003, which establishes the basis of the Administrative Procedures governing the Acts of the State Administration, regulates the power that allows the organs of State Administration revisiting valid administrative acts, for no other reasons than opportunity, merit or convenience. However, this article does not delve into the concept, requirements and limits for the exercise of power nor recall the relationship between this authority and other powers to extinguish administrative acts. The regulation of the revocation authority referred to in Article 61 of Law No. 19,880 from 2003, is analyzed along this paper, together with its purpose, requirements, rationale and limitations applicable to the exercise from a dogmatic and jurisprudential perspective. Finally, many attempts are made to prove if the revocation of administrative acts is the general rule in our legal system, or whether this power should be interpreted strictly speaking.
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