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ARTICLES

LEGAL RESOURSES

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    • ARTICLE 33: RULES TO WHICH TAX AUTHORITIES ARE SUBJECT TO FULFILL ITS FACULTIES

     

    The tax authorities for the better compliance with its faculties, will be as follows:

  • They will provide free assistance to taxpayers and for this they will seek:

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  • Explain the tax provisions using plain language without technical terms and in cases where they are of a complex nature, develop and distribute brochures to taxpayers.
  • Maintain offices in various places of the national territory that will be responsible for guiding and assisting taxpayers in fulfilling their obligations, including those carried out through electronic means, making available the equipment for this.
  • Prepare declaration forms so that they can be easily filled out by the taxpayers and distribute or disseminate them with an opportunity and inform of the dates and places of the presentation of those that are considered of greater importance.
  • Indicate precisely in the requirements by which taxpayers are required to submit declarations, notices, and other documents to which they are required, which is the document whose presentation is required.
  • Inform among the taxpayers the rights and means of defense that can be enforced against the resolutions of the tax authorities.
  • Hold information meetings with taxpayers in different parts of the country, especially when tax provisions are modified and during the main reporting periods.
  • Publish annually the resolutions issued by the tax authorities that establish general provisions grouping them in a way that facilitates their knowledge by the taxpayers; Those provisions whose effects are limited to periods of less than one year may be published in isolation. The resolutions that are issued pursuant to this subsection and that refer to subject, object, base, rate, or tariff, will not generate obligations or additional charges to those established in the tax laws themselves.
  • Periodically make known, by publication in the Official Journal of the Federation (Diario Oficial de la Federación), the non-binding criteria of the tax provisions (CFF: Art. 89) and customs. (RGCE 2022: Regla 1.1.4) (RGCE 2022: Anexo 5)

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    The taxpayer´s assistance services referred to in this section must also be disseminated through the website established by the Service Tax Administration (Servicio de Administración Tributaria). On this page, all fiscal and customs procedures will also be announced.

     

  • They will establish Programs for the Prevention and Resolution of Taxpayer Problems, so that the taxpayers appoint ombudsman to represent them before the tax authorities, regarding the matters caused by the taxpayers.

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    The ombudsman must meet the following requirements:

     

  • Be a law graduate, public accountant, or related career.
  • Have recognized experience and integrity, as well as the time necessary to participate with the tax authorities in actions that contribute to prevent and solve the problems of their represented.
  • Provide their services for free.

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    The Secretary of Finance and Public Credit (Secretaría de Hacienda y Crédito Público) may issue general rules that specify the functions of the ombudsman, how to develop them, as well as other aspects and criteria that it deems relevant for the proper application and compliance with the provisions of this section.

     

  • For the purposes of the provisions of this article, the tax authority, for the best exercise of its faculties and those of taxpayer assistance, may generate the Federal Taxpayer Registration code based on the information of the Unique Population Registry Code in order to facilitate the registration to said Registry; may conduct tours, invitations and censuses to inform and advise taxpayers about the exact fulfillment of their tax and customs obligations and promote their voluntary incorporation or update of their data in the federal taxpayer registration.

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    Tax authorities are not considered to initiate the exercise of their faculties of verification, when derived from what is indicated in the preceding paragraph, they request from individuals the data, reports and documents necessary to correct or update the Federal Taxpayer Registration.

    Likewise, the tax authorities will inform the taxpayers, through the media that are indicated in general rules, the internal criteria that they issue for due compliance with the tax provisions, except those that, in the opinion of the own authority, have the character of confidential, without obligations being born for individuals and will only derive rights of the same when they are published in the Official Journal of the Federation (Diario Oficial de la Federación).

    When the Laws, Regulations and other legal provisions make reference or grant attributions to the Secretary of Finance and Public Credit (Secretaría de Hacienda y Crédito Público) or to any of its Administrative Units, they will be understood as made to the Service Tax Administration (Servicio de Administración Tributaria), in the case of attributions related to the subject matter of the Service Tax Administration (Servicio de Administración Tributaria), its internal Regulations or any other legal provision that emanates from them.