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ARTICLES

LEGAL RESOURSES

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$ 17.26

    • ARTICLE 46A: PERIODS TO CONCLUDE THE VISIT OR REVIEW OF ACCOUNTING RECORDS

    The tax authorities must conclude the visit that takes place at the fiscal address (CFF: Art. 10) of the taxpayers or the review of the accounting of the same that is carried out in the offices of the authorities themselves, within a maximum period of twelve months from when the taxpayers are notified of the start of the faculties of verification, except in the case of:

  • Taxpayers who integrated in the financial system, as well as those who choose to apply the regime provided in Title II, Chapter VI of the Law on Income Tax (Ley del Impuesto sobre la Renta). In these cases, the period will be eighteen months from the date on which the taxpayers are notified of the beginning of the faculties of verification.

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  • Taxpayers in respect of which the tax or customs authority requests information from tax or customs authorities of another country or is exercising its faculties to verify compliance with the obligations established in articles 76, section IX, 179 and 180 of the Law on Income Tax (Ley del Impuesto sobre la Renta) or when the customs authority is carrying out the verification of origin to exporters or producers of other countries in accordance with the international treaties celebrate by Mexico. In these cases, the term will be two years from the date on which taxpayers are notified of the beginning of the faculties of verification.

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    The deadlines for concluding home visits or cabinet reviews referred to in the first paragraph of this article will be suspended in cases of:

  • Strike, after the work is temporarily suspended and until the strike ends.

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  • Death of the taxpayer, until the legal representative of the succession is appointed.

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  • When the taxpayer vacates their fiscal address without having presented the corresponding change notice or when it is not located in the one it has indicated, until it is located.

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  • When the taxpayer does not meet the requirement of data, reports, or documents requested by the tax authorities to verify compliance with their tax obligations, during the period that elapses between the expiration date of the period granted in the requirement and until the day it answers or meets the requirement, without the suspension being able to exceed six months. In the case of two or more requests for information, the different periods of suspension will be added and in no case the period of suspension may exceed one year.

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  • In the case of section VIII of the previous article, the term shall be suspended after the authority informs the taxpayer of the replacement of the procedure.

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  • Said suspension may not exceed a period of two months after the authority notifies the taxpayer of the replacement of the procedure.

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  • When the authority is prevented from continuing the exercise of its faculties of verification by fortuitous event or force majeure, until the cause disappears, which must be published in the Official Journal of the Federation (Diario Oficial de la Federación) and on the website of the Service Tax Administration (Servicio de Administración Tributaria).

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  • When the authority requests the favorable opinion of the collegiate body referred to in article 5-A (CFF: Art. 5A) of this Code, until said collegiate body issues the requested opinion. Such suspension may not exceed two months.

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    If during the period to conclude the home visit or the review of the taxpayer's accounting at the offices of the authorities themselves, the taxpayers interpose some means of defense in the country or abroad against the acts or activities that derive from the exercise of their faculties of verification, said periods shall be suspended from the date on which the aforementioned means of defense are interposed until a final resolution is issued.

    When the authorities do not prepare the final act of visit or do not notify the official letter of observations, or, where appropriate, the conclusion of the review within the aforementioned deadlines, it will be deemed concluded on that date, the order and the actions that were derived from it during said visit or revision remain without effect.