Enter your search here

ARTICLES

LEGAL RESOURSES

Exchange rate:

$ 17.35

    • ARTICLE 52: REQUIREMENTS TO PRESUME THE TRUTH OF THE FACTS AFFIRMED IN THE DICTUMS FORMULATED BY THE REGISTERED PUBLIC ACCOUNTANTS (CPR)

    Certain facts will be presumed, unless proven otherwise, in the statements made: in the dictums made by public accountants on the taxpayers' financial statements (CFF: Art. 91A) (CFF: Art. 91B) or the alienation operations of shares that they perform; in any other dictum that has a fiscal impact formulated by a public accountant or related to compliance with tax provisions; or in the clarifications that these accountants make regarding their dictums, provided that the following requirements are met:

  • That the public accountant who decides obtains their inscription before the tax authorities for these, effects in the terms of the Regulation of this Code. This record can only be obtained by:

    •  

  • People of Mexican nationality who have a public accountant degree registered with the Secretary of Public Education (Secretaría de Educación Pública) and who are members of a professional college recognized by the same Ministry, at least in the three years prior to the submission of the corresponding registration request.

    •  

  • The people referred to in the previous paragraph must additionally have certification issued by professional associations or associations of public accountants, registered and authorized by the Secretary of Public Education (Secretaría de Educación Pública) and will only be valid the certifications issued to public accountants by the certifying bodies that obtain the Recognition of Suitability granted by the Secretary of Public Education (Secretaría de Educación Pública); In addition, they must have a minimum of three years of experience participating in the preparation of tax dictums.

    •  

  • Foreign people with the right to rule in accordance with international treaties to which Mexico is a part of.

    •  

    People who are up to date in compliance with their tax obligations under the terms of article 32-D of this Code (CFF: Art. 32D), for which they must show valid document issued by the Service Tax Administration (Servicio de Administración Tributaria), in which the opinion of compliance with tax obligations is issued.

     

    The registry granted to public accountants who issue dictums for tax purposes, will be removed from the register of registered public accountants that the tax authorities keep, in those cases in which said accountants do not issue an dictum on the taxpayers' financial statements or alienation operations of actions that are carry out or any other dictum that has fiscal repercussion, in a period of five years.

     

    The five-year period referred to in the preceding paragraph shall be counted from the day following that in which the last dictum issued by the public accountant was presented.

     

    In these cases, will be immediately notified in writing to the public accountant, the professional association and, where appropriate, the Federation of Professional Associations (Federación de Colegios Profesionales) to which the public accountant in question belongs. The public accountant may request that the registration of the aforementioned register be canceled, provided that it requests it in writing within 30 business days after the date on which it receives the notice referred to in this paragraph.

     

  • That the dictum be formulated in accordance with the provisions of the Regulations of this Code and the auditing standards that regulate the professional capacity, independence and impartiality of the public accountant, the work it performs and the information it provides as a result thereof.

    •  

  • That the public accountant issues, together with its dictum, a report on the review of the taxpayer's tax situation, in which it records, under protest of telling the truth, the data indicated in the Regulations of this Code.

    •  

    Additionally, in said report the public accountant must indicate if the taxpayer incorporated in the dictum the information related to the application of some of the diverse criteria to which the tax authority would have disclosed in accordance with subsection h) of the section I of article 33 of this Code. (CFF: Art. 33)

     

  • That the dictum is presented through electronic means in accordance with the general rules issued for this purpose by the Service Tax Administration (Servicio de Administración Tributaria).

    •  

  • That the public accountant is, in the month of presentation of the dictum, up to date in the fulfillment of its fiscal obligations under the terms of article 32-D of this Code (CFF: Art. 32D), for which they must show individuals the valid document issued by the Service Tax Administration (Servicio de Administración Tributaria), in which the opinion of compliance with tax obligations is issued.

    •  

    The opinions or interpretations contained in the dictums do not bind the tax authorities. The review of the dictums and other documents related to them may be carried out prior or simultaneously to the exercise of the other faculties of verification with respect to the taxpayers or those responsible for solidarity.

    When the registered public accountant does not comply with the provisions referred to in this article, in the Regulations of this Code or in general rules issued by the Service Tax Administration (Servicio de Administración Tributaria) or does not apply the rules or audit procedures, the tax authority, prior hearing, exhort or admonish the registered public accountant or suspend for up to three years the effects of its registration, in accordance with the provisions of this Code and its Regulations. If there is a recidivism or the accountant has participated in the commission of a tax offense or does not show, at the request of authority, the work papers that it prepared for the audit carried out in the taxpayer's financial statements for tax purposes, the proceeding will proceed upon the definitive cancellation of said registration. In these cases, written notice will be given immediately to the professional association and, where appropriate, to the Federation of Professional Associations (Federación de Colegios Profesionales) to which the public accountant in question belongs; To carry out the faculties referred to in this paragraph, the Service Tax Administration (Servicio de Administración Tributaria) must observe the following procedure:

  • Once the irregularity has been determined, it will be notified to the registered public accountant within a period not exceeding six months from the end of the review of the dictum, so that within a period of fifteen days after said notification takes effect in manifesting what their right suits, and offer and display the evidence they deem appropriate.

    •  

  • Once the probationary period referred to in the previous paragraph has expired, with a view of the elements that are included in the file, the tax authority will issue the corresponding resolution.

    •  

  • The resolution of the procedure shall be notified within a period not exceeding twelve months, counted from the day following the one in which the period granted in subsection a) foregoing, so that the public accountant can state what their right suits and, offer and display the evidence it deems relevant in relation to irregularities that have been notified.

    •  

    Civil societies or associations formed by the offices of registered public accountants, whose members obtain authorization to formulate the dictums referred to in the first paragraph of this article, must register with the competent tax authority, in accordance with the Regulations of this Code.

    When the formulation of an dictum is carried out without complying with the requirements of independence by the public accountant or by the legal entity of which it is a partner or member, the public accountant's registration will be canceled, after hearing, according to the procedure established in the Regulations of this Code.