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ARTICLES

LEGAL RESOURSES

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    • ARTICLE 42: FACULTIES OF VERIFICATION OF THE TAX AUTHORITIES

    The tax authorities in order to verify that the taxpayers, those responsible for solidarity, the third parties related to them or the tax advisors have complied with the tax and customs regulations and, where appropriate, determine the omitted contributions or tax credits, as well as to verify the commission of tax crimes and to provide information to other tax authorities, (CFF: Art. 85) (CFF: Art. 86) will be empowered to:

  • Rectify the arithmetic errors, omissions or others that appear in the declarations, requests, or notices, for which the tax authorities may require the taxpayer to submit the documentation that is appropriate, for the rectification of the error or omission in question.

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  • Require taxpayers, those responsible for solidarity or third parties related to them, to display at their address, establishments in the offices of the authorities themselves or within the tax mailbox, depending on the way in which the requirement was made, the accounting, as well as the one that provides the data, other documents or reports that are required in order to carry out their review. (CFF: Art. 85) (CFF: Art. 86)

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  • Practice visits to taxpayers, those responsible for solidarity or third parties related to them and review their accounting, goods, and merchandise. (CFF: Art. 85) (CFF: Art. 86) (RGCE 2022: Regla 6.2.3)

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  • Review the dictums made by public accountants on the financial statements of the taxpayers and on the operations of alienation of actions they carry out, as well as any other dictum that has an impact for tax purposes formulated by a public accountant and relate to compliance with tax provisions.

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  • Practice home visits to taxpayers, in order to verify compliance with the following obligations:

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  • Those related to the issuance of digital tax receipts online and the presentation of requests or notices regarding the federal taxpayer registration;

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  • Those relating to the operation of machines, systems, electronic records, and volumetric controls, which are required to be carried out as established by the tax provisions;

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  • The consistent in the containers or recipient containing alcoholic beverages having the corresponding label or seal or, where appropriate, that the containers containing said beverages have been destroyed; (CFF: Art. 86A) (CFF: Art. 86B)

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  • Concerning that the cigarette packs for sale in Mexico contain the security code printed or, where appropriate, that it is authentic;

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  • To have the documentation or receipts that prove the legal ownership, possession, stay, possession, or importation of merchandise of foreign origin, and must be exhibited to the authority during the visit, and

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  • The inherent and derived from authorizations, concessions, register, enrollment, or patents established in the Customs Law (Ley Aduanera), its Regulations and the General Rules of Foreign Trade issued by the Service Tax Administration (Servicio de Administración Tributaria);

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    The home visit that aims to verify all or any of the obligations referred to in the preceding paragraphs, must be carried out in accordance with the procedure provided for in article 49 of this Code (CFF: Art. 49) and other formalities that are applicable, in terms of the Customs Law (Ley Aduanera).

     

    The tax authorities may request the taxpayers the information necessary for their inscription and update of their data in the aforementioned registry and register those who in accordance with the tax provisions that should have been and do not comply with this requirement.

     

  • Practice or order a physical appraisal or verification of all kinds of goods, even during transportation.

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  • Collect from the civil servants and public employees and of the notaries, the reports, and data that they possess as a result of their functions.

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  • Repealed.

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  • Practice electronic reviews of the taxpayers, those responsible for solidarity and third parties related to them (CFF: Art. 53B), based on the analysis of the information and documentation held by the authority, on one or more specific rubrics or concepts of one or more contributions.

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  • Practice home visits to taxpayers, in order to verify the number of operations that must be recorded as income and, where appropriate, the value of the acts or activities, the amount of each of them, as well as the date and time in that were performed, during the period of time that the verification lasts.

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    The visit referred to in this section must be carried out in accordance with the procedure provided for in sections I to V of article 49 (CFF: Art. 49) of this Code.

     

  • Practice home visits to tax advisors to verify that they have fulfilled the obligations set forth in articles 197 to 202 (CFF: Art. 197) (CFF: Art. 198) (CFF: Art. 199) (CFF: Art. 200) (CFF: Art. 201) (CFF: Art. 202) of this Code.

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    The tax authorities may exercise these faculties together, indistinctly, or successively, provided that they begin with the first act notified to the taxpayer.

    In the event that the tax authority is exercising the faculties of verification provided for in sections II, III, IV and IX of this article and in the revised fiscal year tax losses are reduced, balances are credited or offset balances in favor or improper payment or tax incentives or subsidies are applied, the taxpayer may be required, within the same act of verification, the supporting documentation evidencing the reliable origin and provenance of said concepts, as the case may be, regardless of the exercise in which it originated, without said requirement being considered as a new act of verification. (CFF: Art. 30)

    The review of tax losses by the tax authorities will only have effects for the determination of the result of the fiscal year subject to review.

    The tax authorities that are exercising any of the faculties provided for in sections ll, lll and lX of this article and detect facts or omissions that may entail a breach in the payment of contributions, must inform the taxpayer, through their tax mailbox, their legal representative, and in the case of legal entities to their management bodies through that, within a period of at least 10 business days prior to the final partial act, the official letter of observations or the final resolution in in the case of electronic reviews, the right they have to go to the offices that are carrying out the procedure in question, to know the facts and omissions they have detected.

    After the period referred to in the previous paragraph, the authority will issue the last partial act, the official letter of observations or the final resolution in the case of electronic reviews, indicating in these proceedings the assistance or absence of interested parties to exercise their right to know the status of the procedure to which it is being subject; prior to this, a circumstantial act must be drawn up in which this situation is recorded. In any communication made in terms of the preceding paragraph, they should be told that they can request the Taxpayer Defense Office (Procuraduría de la Defensa del Contribuyente) to be assisted in person when they go to the offices of the tax authorities.

    The Service Tax Administration (Servicio de Administración Tributaria) will establish, through general rules, the procedure to inform the taxpayer of the appropriate moment to go to their offices and how the latter can exercise their right to be informed.