Precedents: Tax
825 results. Rulings of the Mexican Supreme Court, the federal courts and the Federal Administrative Court (TFJA) in our practice areas. Each with a brief explanation and, for the most relevant ones, our take.
Tax litigation · Amparo and constitutional · Foreign trade and customs · Labor and social security · Anti-money laundering · Commercial and civil · Administrative and other
Evidence and measures to better inform the decision in indirect amparo. The judge must obtain, on the court's own motion, the internal administrative rules governing the authority's operations when the tax proportionality of a fee for a public service is challenged.
Official heading (Spanish): PRUEBAS Y DILIGENCIAS PARA MEJOR PROVEER EN EL AMPARO INDIRECTO. LA PERSONA JUZGADORA DEBE RECABAR DE OFICIO LA NORMATIVA ADMINISTRATIVA INTERNA QUE FIJA LA OPERATIVIDAD DE LA AUTORIDAD CUANDO SE RECLAMA LA PROPORCIONALIDAD TRIBUTARIA DE UN DERECHO POR LA PRESTACIÓN DE UN SERVICIO PÚBLICO.
When the proportionality of a government service fee is challenged, the amparo judge must obtain the authority's internal manuals and rules on its own motion, where necessary, to compare the cost of the service with the fee. Failing that, the case is sent back to the trial court.
Provisional suspension in indirect amparo. It is not available to allow the executor of an estate to issue electronic invoices (CFDI) for fuel sales under her own RFC if the administrative permit remains in the name of the deceased.
Official heading (Spanish): SUSPENSIÓN PROVISIONAL EN AMPARO INDIRECTO. ES IMPROCEDENTE PARA QUE SE LE PERMITA A LA ALBACEA DE UNA SUCESIÓN EMITIR COMPROBANTES FISCALES DIGITALES POR INTERNET (CFDI) POR LA ENAJENACIÓN DE COMBUSTIBLES CON SU REGISTRO FEDERAL DE CONTRIBUYENTES (RFC), SI EL PERMISO EXPEDIDO POR LA AUTORIDAD ADMINISTRATIVA CONTINÚA A NOMBRE DEL DE CUJUS.
Courts will not suspend the validation that blocks an executor from invoicing gasoline and diesel under her own RFC while the retail permit remains in the deceased's name. The route is to file the estate-opening notice and invoice under the deceased's RFC.
Simplified Trust Regime (RESICO). Taxpayers cease to be taxed under it as of their noncompliance (article 113-I of the Income Tax Law).
Official heading (Spanish): RÉGIMEN SIMPLIFICADO DE CONFIANZA (RESICO). A PARTIR DE SU INCUMPLIMIENTO LAS PERSONAS CONTRIBUYENTES DEJARÁN DE TRIBUTAR EN ÉL (ARTÍCULO 113-I DE LA LEY DEL IMPUESTO SOBRE LA RENTA).
A RESICO taxpayer who misses three or more monthly payments in a calendar year, or fails to file the annual return, leaves the regime from the moment of noncompliance; no SAT act is required. The SAT notice only informs the taxpayer and starts the period to challenge it.
Registry service fees. The reasoning of the ruling in conflict of criteria 254/2023 of the former Second Chamber of the SCJN does not apply to review the constitutionality of article 29, section I, of the Chihuahua State Fees Law when the relationship between the fee and the cost of the service is challenged.
Official heading (Spanish): DERECHOS POR SERVICIOS REGISTRALES. LAS RAZONES CONTENIDAS EN LA SENTENCIA RELATIVA A LA CONTRADICCIÓN DE CRITERIOS 254/2023 DE LA EXTINTA SEGUNDA SALA DE LA SUPREMA CORTE DE JUSTICIA DE LA NACIÓN, NO SON APLICABLES PARA ANALIZAR LA CONSTITUCIONALIDAD DEL ARTÍCULO 29, FRACCIÓN I, DE LA LEY ESTATAL DE DERECHOS DE CHIHUAHUA, CUANDO SE CUESTIONA LA RELACIÓN ENTRE LA CUOTA Y EL COSTO DEL SERVICIO.
When the fee in article 29, section I, of the Chihuahua State Fees Law is challenged as unrelated to the cost of the registry service, the reasoning of conflict of criteria 254/2023 does not apply. The argument remains open for those paying registration fees.
Garnishment through the tax mailbox. Article 151 Bis of the Federal Tax Code, which provides for it, does not violate the right to legal certainty.
Official heading (Spanish): EMBARGO POR BUZÓN TRIBUTARIO. EL ARTÍCULO 151 BIS DEL CÓDIGO FISCAL DE LA FEDERACIÓN QUE LO PREVÉ, NO VULNERA EL DERECHO A LA SEGURIDAD JURÍDICA
Article 151 Bis of the Federal Tax Code, which allows seizure through the tax mailbox, does not violate legal certainty: it applies only to final tax assessments and the listed assets. Keep your mailbox monitored to react in time.
Garnishment through the tax mailbox. Article 151 Bis of the Federal Tax Code, which provides for it, does not violate the right to a hearing.
Official heading (Spanish): EMBARGO POR BUZÓN TRIBUTARIO. EL ARTÍCULO 151 BIS DEL CÓDIGO FISCAL DE LA FEDERACIÓN QUE LO PREVÉ, NO VULNERA EL DERECHO DE AUDIENCIA
Article 151 Bis of the Federal Tax Code does not violate the right to be heard: not every administrative enforcement procedure must follow the rules for seizures carried out in person. Contest the underlying assessment before it becomes final.
Fines for tax infractions. Article 82, section I, subsection d), of the Federal Tax Code does not violate the right to equality.
Official heading (Spanish): MULTAS POR INFRACCIONES FISCALES. EL ARTÍCULO 82, FRACCIÓN I, INCISO D), DEL CÓDIGO FISCAL DE LA FEDERACIÓN NO VIOLA EL DERECHO A LA IGUALDAD.
Article 82, section I, subsection d), of the Federal Tax Code does not violate equality because it sets a general penalty for all taxpayers. That fine is unlikely to be defeated on this argument.
Seniority award. It is not equivalent to the seniority premium for purposes of the exemption under article 93, section XIII, of the Income Tax Law.
Official heading (Spanish): PREMIO DE ANTIGÜEDAD. NO ES EQUIPARABLE A LA PRIMA DE ANTIGÜEDAD PARA EFECTOS DE LA EXENCIÓN PREVISTA EN EL ARTÍCULO 93, FRACCIÓN XIII, DE LA LEY DEL IMPUESTO SOBRE LA RENTA
A seniority award is not equivalent to the seniority premium for the exemption in Article 93, section XIII, of the Income Tax Law. It is an employer incentive, not the statutory payment. Withhold income tax unless another exemption applies.
Seniority award. It is not equivalent to the prizes provided for in article 93, section XXIV, of the Income Tax Law for purposes of the exemption from that tax.
Official heading (Spanish): PREMIO DE ANTIGÜEDAD. NO SE EQUIPARA A LOS PREMIOS PREVISTOS EN EL ARTÍCULO 93, FRACCIÓN XXIV, DE LA LEY DEL IMPUESTO SOBRE LA RENTA, PARA EFECTOS DE LA EXENCIÓN DEL PAGO DE ESE TRIBUTO
A seniority award is not among the awards in Article 93, section XXIV, of the Income Tax Law and is not exempt on that basis, as it rewards uninterrupted service. Treat it as taxable when designing recognition programs.
Refund of undue payment. It is not available for failure to carry out works covered by a construction permit when the payment was made in accordance with the law and the failure is attributable to the taxpayer.
Official heading (Spanish): DEVOLUCIÓN DE PAGO DE LO INDEBIDO. NO PROCEDE POR LA FALTA DE EJECUCIÓN DE UNA OBRA AMPARADA POR UNA LICENCIA DE CONSTRUCCIÓN, CUANDO EL PAGO SE REALIZÓ CONFORME A LA LEY Y LA FALTA DE EJECUCIÓN ES IMPUTABLE A LA PERSONA CONTRIBUYENTE.
A refund of fees paid for a construction license is unavailable if the work was not carried out for reasons attributable to the taxpayer and payment was made in accordance with law. The payment is neither undue nor an unjust payment.
Tax on emission of gases into the atmosphere in the State of Zacatecas. Any pollutant emitted from the taxpayers' facilities, regardless of its source, is subject to this tax provided it is a greenhouse gas that contributes to environmental damage by causing global warming (articles 14 to 19 of that state's Tax Law).
Official heading (Spanish): IMPUESTO POR LA EMISIÓN DE GASES A LA ATMÓSFERA EN EL ESTADO DE ZACATECAS. ES OBJETO DE ESE GRAVAMEN CUALQUIER CONTAMINANTE EMITIDO DESDE LAS INSTALACIONES DE LOS SUJETOS DEL IMPUESTO, INDEPENDIENTEMENTE DE SU ORIGEN, SIEMPRE Y CUANDO CONSTITUYA UN GAS DE EFECTO INVERNADERO QUE IMPACTE EN EL DETERIORO AMBIENTAL POR PROVOCAR CALENTAMIENTO GLOBAL (ARTÍCULOS 14 A 19 DE LA LEY DE HACIENDA DE ESA ENTIDAD FEDERATIVA).
Zacatecas' atmospheric emissions tax covers any pollutant emitted from a taxpayer's facilities, regardless of source, as long as it is a greenhouse gas contributing to global warming (Articles 14 to 19 of the state Revenue Law).
Presumption of non-existent transactions covered by tax invoices. Generically drafted loan-for-use (comodato) agreements must be denied evidentiary value because they cannot show real operating capacity to prove substance.
Official heading (Spanish): PRESUNCIÓN DE INEXISTENCIA DE OPERACIONES AMPARADAS EN COMPROBANTES FISCALES. DEBE NEGARSE VALOR PROBATORIO A LOS CONTRATOS DE COMODATO REDACTADOS DE FORMA GENÉRICA AL NO SER SUSCEPTIBLES DE EVIDENCIAR CAPACIDAD OPERATIVA REAL PARA ACREDITAR SU MATERIALIDAD.
Generically drafted comodato contracts do not show real operating capacity and are denied probative value to prove materiality against a presumption of nonexistent transactions. A formal contract is not enough; contracts for large transactions should be specific.
Presumption of non-existent transactions covered by tax invoices. Employment contracts and employee records must be denied evidentiary value to prove substance when the number of employees is not consistent with the volume of invoiced transactions.
Official heading (Spanish): PRESUNCIÓN DE INEXISTENCIA DE OPERACIONES AMPARADAS EN COMPROBANTES FISCALES. DEBE NEGARSE VALOR PROBATORIO A LOS CONTRATOS LABORALES Y A LAS CONSTANCIAS DE TRABAJADORES PARA ACREDITAR SU MATERIALIDAD, CUANDO NO EXISTA CONGRUENCIA ENTRE LA COMPARATIVA DEL NÚMERO DE EMPLEADOS Y EL VOLUMEN DE OPERACIONES FACTURADAS
Employment contracts and employee records lose probative value to prove materiality if headcount is inconsistent with the volume of invoiced operations, judged by ordinary productivity benchmarks. Check that ratio before defending a transaction.
Presumption of non-existent transactions. Digital tax invoices (CFDI), accounting records and working papers do not, by themselves, constitute full proof of substance.
Official heading (Spanish): PRESUNCIÓN DE INEXISTENCIA DE OPERACIONES. LOS COMPROBANTES FISCALES DIGITALES POR INTERNET (CFDI), REGISTROS CONTABLES Y PAPELES DE TRABAJO NO CONSTITUYEN POR SÍ MISMOS PRUEBA PLENA PARA ACREDITAR SU MATERIALIDAD
CFDIs, accounting records and work papers are not by themselves full proof of materiality in the Article 69-B procedure. They document a transaction formally but do not prove the service was rendered or goods delivered. Support them with operational evidence.
Income tax. To compute it on the non-exempt portion of pension and retirement income referred to in article 93, section IV, of the relevant law, the mechanism in article 152 of that law applies.
Official heading (Spanish): IMPUESTO SOBRE LA RENTA. PARA SU CÁLCULO RESPECTO DEL TRAMO NO EXENTO DE LOS INGRESOS POR PENSIONES Y JUBILACIONES A QUE SE REFIERE EL ARTÍCULO 93, FRACCIÓN IV, DE LA LEY RELATIVA, ES APLICABLE LA MECÁNICA PREVISTA EN EL DIVERSO 152 DEL PROPIO ORDENAMIENTO
Tax on the non-exempt portion of pension and retirement income under Article 93, section IV, is computed using the mechanics of Article 152 of the Income Tax Law. Retirement benefits are treated as ongoing support, not compensation for harm.
Determination of taxes. Importance of supporting documents in the accounting records.
Official heading (Spanish): DETERMINACIÓN DE CONTRIBUCIONES. IMPORTANCIA DE LA DOCUMENTACIÓN COMPROBATORIA EN LA CONTABILIDAD.
Accounting records are the basis for assessing taxes, so they must reflect economic events through adequate supporting documents. Without that support, the records lose weight against the authority.
Withholdings. For income tax calculation, the tax authority must consider their total amount, not a lower figure than actually remitted.
Official heading (Spanish): RETENCIONES. PARA EL CÁLCULO DEL IMPUESTO SOBRE LA RENTA ES OBLIGACIÓN DE LA AUTORIDAD FISCAL CONSIDERAR SU MONTO TOTAL Y NO UNO INFERIOR AL EFECTIVAMENTE ENTERADO
In computing income tax, the authority must take into account the full amount withheld from the taxpayer, not a lower figure than the amount actually remitted. The law does not allow it to recalculate those amounts downward.
Observations letter. If the authority discloses facts and omissions found during an audit and in the same act requests information and documents, it violates the principle of legal certainty.
Official heading (Spanish): OFICIO DE OBSERVACIONES. SI LA AUTORIDAD AL DAR A CONOCER LOS HECHOS Y OMISIONES DE LOS QUE TUVO CONOCIMIENTO EN EL EJERCICIO DE SUS FACULTADES DE FISCALIZACIÓN, Y EN EL MISMO ACTO REQUIERE INFORMACIÓN Y DOCUMENTACIÓN AL CONTRIBUYENTE CONTRAVIENE EL PRINCIPIO DE SEGURIDAD JURÍDICA
If, in an observations letter, the authority discloses audit findings and in the same act requests information and documents, it violates legal certainty. It can support a nullity argument against poorly sequenced audits.
Refund of undue payment of income tax. Its availability is not conditioned on the notary public fulfilling the obligation to remit to the tax authority the withholding made from the taxpayer.
Official heading (Spanish): DEVOLUCIÓN DE PAGO DE LO INDEBIDO POR CONCEPTO DE IMPUESTO SOBRE LA RENTA. SU PROCEDENCIA NO ESTÁ CONDICIONADA A QUE EL FEDATARIO PÚBLICO CUMPLA CON SU OBLIGACIÓN DE ENTERAR A LA AUTORIDAD FISCAL LA RETENCIÓN REALIZADA A LA PERSONA CONTRIBUYENTE
A refund of income tax paid in error does not depend on the notary having remitted the withholding to the tax authority. The notary's default or a deficient system search cannot block the taxpayer's refund.
Income tax. Deduction of contractual penalties paid is not available under article 32, section VI, of the relevant law when a contractual mechanism to avoid payment exists and is not exercised (legislation in force in 2013).
Official heading (Spanish): IMPUESTO SOBRE LA RENTA. NO PROCEDE SU DEDUCCIÓN POR EL PAGO DE PENAS CONVENCIONALES EN TÉRMINOS DEL ARTÍCULO 32, FRACCIÓN VI, DE LA LEY RELATIVA, CUANDO EXISTE UN MECANISMO CONTRACTUAL PARA EVITAR SU PAGO Y NO SE EJERCE (LEGISLACIÓN VIGENTE EN 2013).
A contractual penalty is not deductible under Article 32, section VI, of the 2013 Income Tax Law if the contract itself provides a mechanism to excuse nonperformance and avoid payment, and it is not used. Exercise those mechanisms before paying and deducting.
Presumption of non-existent transactions. If the taxpayer is not required to keep accounting records, the taxpayer cannot be required to prove the substance of its transactions either.
Official heading (Spanish): PRESUNCIÓN DE INEXISTENCIA DE OPERACIONES. SI LA PERSONA CONTRIBUYENTE NO ESTÁ OBLIGADA A LLEVAR CONTABILIDAD, TAMPOCO LE ES EXIGIBLE QUE ACREDITE LA MATERIALIDAD DE SUS OPERACIONES
A taxpayer not required to keep accounting records cannot be required to prove the materiality of its transactions. It is unlawful for the authority to presume taxable income on that basis. Relevant for taxpayers without accounting obligations.
Desk audit. The "different facts" justifying a second or subsequent audit of a controlling company may be based on an assessment issued to its controlled companies (article 53-C of the Federal Tax Code).
Official heading (Spanish): REVISIÓN DE GABINETE. LOS "HECHOS DISTINTOS" QUE JUSTIFICAN LA EMISIÓN DE UNA SEGUNDA O ULTERIOR REVISIÓN A UNA EMPRESA CONTROLADORA, PUEDEN SUSTENTARSE EN UNA LIQUIDACIÓN DIRIGIDA A SUS EMPRESAS CONTROLADAS (ARTÍCULO 53-C DEL CÓDIGO FISCAL DE LA FEDERACIÓN).
Under Article 53-C of the Federal Tax Code, a second review of a controlling company may rest on a different fact: an assessment issued to one of its controlled companies. In corporate groups, an assessment at a subsidiary can reopen the parent.
Desk audit. A second or subsequent audit may be ordered when the different facts justifying it derive from third-party information, data or documents revealed through audit powers, if they affect the tax position of the audited taxpayer and differ from those of the first audit (article 53-C of the Federal Tax Code).
Official heading (Spanish): REVISIÓN DE GABINETE. PUEDE ORDENARSE UNA SEGUNDA O ULTERIOR REVISIÓN CUANDO LOS HECHOS DIFERENTES QUE LA JUSTIFICAN DERIVAN DE INFORMACIÓN, DATOS O DOCUMENTOS DE TERCEROS QUE SE ADVIERTAN DEL EJERCICIO DE LAS FACULTADES DE COMPROBACIÓN, SI REPERCUTEN EN LA SITUACIÓN FISCAL DE LA PERSONA CONTRIBUYENTE REVISADA, Y SON DISTINTOS A LOS DE LA PRIMERA REVISIÓN (ARTÍCULO 53-C DEL CÓDIGO FISCAL DE LA FEDERACIÓN).
The authority may re-review the same items and period if it shows different facts, obtained from third parties through its audit powers, that affect the taxpayer and were not part of the first review (Article 53-C, Federal Tax Code). Demand that those facts be identified.
Field audits. Auditors are empowered to assess documents and information during the audit to determine whether the workers' contribution wage base differs from the one on which the employer pays the corresponding employer-employee contributions.
Official heading (Spanish): VISITAS DOMICILIARIAS. LOS VISITADORES TIENEN LA FACULTAD DE VALORAR DOCUMENTACIÓN E INFORMACIÓN EN SU DESARROLLO PARA DETERMINAR SI EL SALARIO BASE DE COTIZACIÓN DE LAS PERSONAS TRABAJADORAS ES DIFERENTE A AQUEL CONFORME AL CUAL EL PATRÓN CUBRE LAS APORTACIONES OBRERO-PATRONALES CORRESPONDIENTES.
During a field audit, inspectors may assess the documents and information they collect to find that the contribution base salary differs from the one the employer reported for social security contributions. Check that payroll, contracts and IMSS payments line up.
Dividends from the net tax profit account (CUFIN). A payment and withholding certificate is not enough where audit information contradicts it.
Official heading (Spanish): DIVIDENDOS PROVENIENTES DE LA CUENTA DE UTILIDAD FISCAL NETA. PARA ACREDITAR SU PROCEDENCIA NO BASTA LA EXHIBICIÓN DE LA CONSTANCIA DE PAGOS Y RETENCIONES CORRES PONDIENTE, CUANDO EXISTA INFORMACIÓN Y DOCUMENTACIÓN OBTENIDA MEDIANTE EL EJER CICIO DE FACULTADES DE COMPROBACIÓN QUE CONTRADICE EL CONTENIDO DE DICHA DOCUMENTAL.
To prove dividends from the net tax profit account (CUFIN), a payment and withholding certificate is not enough if audit information contradicts it. Back dividends with accounting and corporate records.
Materiality of the transactions questioned by the authority. An accounting expert report is insufficient if it only shows the accounting entry.
Official heading (Spanish): MATERIALIDAD DE LAS OPERACIONES OBSERVA DAS POR LA AUTORIDAD. PARA ACREDITARLA ES INSUFICIENTE LA PRUEBA PERICIAL EN MATERIA CONTABLE SI ÉSTA SE ENCUENTRA ENCAMINADA A DEMOSTRAR ÚNICAMENTE EL REGISTRO CONTABLE.
An accounting expert report that only shows the bookkeeping entry does not prove the materiality of questioned transactions. It must be paired with proof that the service was rendered or the goods delivered.
Tax assessment. Its enforceability does not depend on the finality of the resolution that contains it, but on its not having been paid or duly secured within the legal deadline.
Official heading (Spanish): CRÉDITO FISCAL. SU EXIGIBILIDAD NO DEPENDE DE LA FIRMEZA DE LA RESOLUCIÓN QUE LO CONTIENE, SINO DE QUE NO HAYA SIDO PAGADO O DEBIDAMENTE GARANTIZADO DENTRO DEL PLAZO LEGAL PREVISTO PARA ELLO.
A tax assessment is enforceable if it was neither paid nor properly guaranteed within the legal period, even if the ruling containing it is not yet final. Challenging it does not stop collection without a guarantee.
Notification through the tax mailbox. For its legality, it is not necessary to state the name of the official involved or the grounds of their jurisdiction.
Official heading (Spanish): NOTIFICACIÓN POR BUZÓN TRIBUTARIO. PARA SU LEGALIDAD NO ES NECESARIO QUE SE INDIQUE EL NOMBRE DEL FUNCIONARIO QUE PARTICIPA EN SU ELABORACIÓN Y, LOS FUNDAMENTOS DE SU COMPETENCIA.
Tax mailbox notification is automated and involves no physical contact, so it need not name the official or cite the basis of their jurisdiction. Challenges on those grounds have little room.
Notarial record of facts. It is not suitable evidence to prove the taxpayer's location at its tax domicile.
Official heading (Spanish): FE DE HECHOS NOTARIAL. - NO ES UNA PRUEBA IDÓNEA PARA DEMOSTRAR LA LOCALIZACIÓN DEL CONTRIBUYENTE EN SU DOMICILIO FISCAL.
A notarial record of facts does not prove the taxpayer's location at its tax domicile. The notary does not act as an authority, and verifying the domicile is for the SAT. Complement it with other evidence.
Materiality of transactions. Accounting expert evidence is insufficient if not based on elements showing the supplier's operating capacity and the service logistics (Article 69-B of the Federal Tax Code).
Official heading (Spanish): MATERIALIDAD DE LAS OPERACIONES. LA PRUE BA PERICIAL CONTABLE ES INSUFICIENTE PARA ACREDITARLA SI NO SE SUSTENTA EN ELEMENTOS QUE DEMUESTREN LA CAPACIDAD OPERATIVA DEL PROVEEDOR Y LA LOGÍSTICA DE LA PRESTACIÓN DEL SERVICIO (ARTÍCULO 69-B DEL CÓDIGO FISCAL DE LA FEDERACIÓN).
Accounting expert evidence is insufficient to prove materiality (Art. 69-B, Federal Tax Code) unless supported by elements showing the supplier's operating capacity and service logistics. Gather that evidence directly, not just an accounting opinion.
Presumptive determination of taxable income. It is valid where based on credit card payments not recorded in the books and whose source is not justified.
Official heading (Spanish): DETERMINACIÓN PRESUNTIVA DE INGRESOS ACU MULABLES. ES VÁLIDO QUE LA AUTORIDAD LA REALICE DERIVADO DE LOS PAGOS A TARJETAS DE CRÉDITO QUE NO SE REGISTRARON EN CONTABI LIDAD NI SE JUSTIFICA SU ORIGEN
It is valid for the authority to presume taxable income from credit card payments not recorded in the books whose source is unexplained. Reconcile and document the source of such payments.
Tax domicile of legal entities. Requirements that must concur for it to be satisfied [interpretation of article 10, section II, item a), of the Federal Tax Code].
Official heading (Spanish): DOMICILIO FISCAL DE LAS PERSONAS MORALES. REQUISITOS QUE DEBEN CONCURRIR PARA SU SATISFACCIÓN [INTERPRETACIÓN DEL ARTÍCULO 10, FRACCIÓN II, INCISO A), DEL CÓDIGO FISCAL DE LA FEDERACIÓN].
For a location to be a legal entity's tax domicile under Article 10, section II, subsection a, of the Federal Tax Code, several requirements must concur, including that the principal administration of the business be located there.
Order for a visit to verify Federal Taxpayer Registry (RFC) data. The power to issue it is discretionary and is not conditioned on a prior change-of-address notice [interpretation of article 27, section C, subsection I, item a), of the Federal Tax Code].
Official heading (Spanish): ORDEN DE VISITA DE VERIFICACIÓN DE DATOS DEL REGISTRO FEDERAL DE CONTRIBUYENTES (RFC). LA FACULTAD PARA EMITIRLA ES DE NATURALEZA DISCRECIONAL Y NO SE ENCUENTRA CONDICIONADA A LA EXISTENCIA DE UN AVISO DE CAMBIO DE DOMICILIO PREVIO [INTERPRETACIÓN DEL ARTÍCULO 27, APARTADO C, FRACCIÓN I, INCISO A), DEL CÓDIGO FISCAL DE LA FEDERACIÓN].
The power to order RFC data verification visits is discretionary. The authority may use it without a prior notice of change of address from the taxpayer.
Profit sharing. Effect of a nullity based on application of article 16 of the Income Tax Law, declared unconstitutional.
Official heading (Spanish): REPARTO DE UTILIDADES. EFECTO DE LA NULIDAD DECRETADA POR LA APLICACIÓN DEL ARTÍCULO 16 DE LA LEY DEL IMPUESTO SOBRE LA RENTA, DECLARADO INCONSTITUCIONAL
A nullity based on applying the unconstitutional article 16 of the Income Tax Law only bars its application to the taxpayer; the authority must still compute taxable income for profit sharing.
Notification through the tax mailbox. Detailed recording of circumstances is not a requirement of the acknowledgment of receipt of electronic notification.
Official heading (Spanish): NOTIFICACIÓN MEDIANTE BUZÓN TRIBUTARIO. LA DEBIDA CIRCUNSTANCIACIÓN NO ES UN REQUISITO DEL ACUSE DE RECIBO DE LA NOTIFICACIÓN ELECTRÓNICA.
The acknowledgment of an electronic tax mailbox notification need not state the official's name, position and signature, given its electronic nature. Challenging a notification on that ground is unlikely to succeed.
Prescription of a tax assessment. The determination of a different assessment declared null is not included in its computation.
Official heading (Spanish): PRESCRIPCIÓN DE UN CRÉDITO FISCAL. PARA SU CÓMPUTO NO DEBE INCLUIRSE LA DETERMINACIÓN DE UNO DIVERSO DECLARADO NULO.
If an assessment stemmed from a resolution later annulled, prescription runs from the new assessment issued in compliance, not the earlier one. This helps determine when the period starts.
Observations letter. It is itself a resolution and may be supported by reasons as provided in Article 63 of the Federal Tax Code.
Official heading (Spanish): OFICIO DE OBSERVACIONES. CONSTITUYE EN SÍ MISMO UNA RESOLUCIÓN, Y PUEDE MOTIVARSE DE ACUERDO A LO PREVISTO EN EL ARTÍCULO 63 DEL CÓDIGO FISCAL DE LA FEDERACIÓN.
The observations letter is itself a resolution in the broad sense and may be reasoned as provided in Article 63 of the Federal Tax Code. Where the law makes no distinction, none should be drawn.
VAT credit when the taxpayer makes outlays through a third party. Article 41 of the Income Tax Law Regulations must be met [law in force in 2020].
Official heading (Spanish): ACREDITAMIENTO DEL IMPUESTO AL VALOR AGREGADO CUANDO EL CONTRIBUYENTE EFECTÚA EROGACIONES A TRAVÉS DE UN TERCERO. ES NECESARIO CUMPLIR CON LO PREVISTO EN EL ARTÍCULO 41 DEL REGLAMENTO DE LA LEY DEL IMPUESTO SOBRE LA RENTA [LEGISLACIÓN VIGENTE EN 2020]
To credit VAT on outlays made through a third party, reimbursement must follow article 41 of the Income Tax Law Regulations (as in force in 2020), by nominative check to the third party or electronic transfer. Watch how reimbursements are paid.
VAT charged on reimbursements is creditable [law in force in 2020].
Official heading (Spanish): IMPUESTO AL VALOR AGREGADO TRASLADADO POR CONCEPTO DE REEMBOLSOS, SÍ ES ACREDITABLE [LEGISLACIÓN VIGENTE EN 2020].
VAT charged on reimbursements is creditable. For services, VAT is computed on the full consideration, including additional amounts charged to the client. This affects providers that re-bill expenses.
Income tax. Nature and application of the OECD transfer pricing guidelines.
Official heading (Spanish): IMPUESTO SOBRE LA RENTA. NATURALEZA Y APLICACIÓN DE LAS DIRECTRICES EN MATERIA DE PRECIOS DE TRANSFERENCIA EMITIDAS POR LA ORGANIZACIÓN PARA LA COOPERACIÓN Y EL DESARROLLO ECONÓMICOS (OCDE).
The precedent addresses the nature of the OECD transfer pricing guidelines and how they apply, based on the domestic clause that allows their use. It is a reference for supporting transfer pricing studies.
Competence of the audit authority. When it consults its databases, it need not cite a specific regulatory provision as its basis.
Official heading (Spanish): COMPETENCIA DE LA AUTORIDAD FISCALIZADORA. CUANDO REALIZA CONSULTAS A SUS BASES DE DATOS, NO ESTÁ OBLIGADA A PRECISAR ALGUNA PORCIÓN NORMATIVA PARA FUNDARLA.
When the audit authority consults its databases, it need not cite a specific provision of the SAT Internal Regulations to ground its competence. This narrows competence arguments in such cases.
Refund of taxes. The difference between undue payment and balance in favor matters for paying interest.
Official heading (Spanish): DEVOLUCIÓN DE CONTRIBUCIONES. DIFERENCIA ENTRE PAGO DE LO INDEBIDO Y SALDO A FAVOR, RESULTA RELEVANTE PARA EL PAGO DE INTERESES.
The difference between an undue payment and a balance in favor determines how interest on a refund is computed. When requesting a refund, identify precisely which of the two applies.
Refund of taxes in compliance with a TFJA judgment. To compute interest, it must be determined whether it is a balance in favor or an undue payment.
Official heading (Spanish): DEVOLUCIÓN DE CONTRIBUCIONES EN CUMPLIMIENTO A UNA SENTENCIA EMITIDA POR EL TRIBUNAL FEDERAL DE JUSTICIA ADMINISTRATIVA. PARA REALIZAR EL CÁLCULO DE LOS INTERESES CORRESPONDIENTES, ES NECESARIO DETERMINAR SI SE TRATA DE UN SALDO A FAVOR O DE UN PAGO DE LO INDEBIDO.
When taxes are refunded in compliance with a TFJA judgment, the interest calculation depends on whether the amount is a balance in favor or an undue payment. Review the authority's computation.
Materiality of the transactions questioned by the authority. An accounting expert report is insufficient if it only shows the accounting entry.
Official heading (Spanish): MATERIALIDAD DE LAS OPERACIONES OBSERVADAS POR LA AUTORIDAD. PARA ACREDITARLA ES INSUFICIENTE LA PRUEBA PERICIAL EN MATERIA CONTABLE SI ÉSTA SE ENCUENTRA ENCAMINADA A DEMOSTRAR ÚNICAMENTE EL REGISTRO CONTABLE.
To prove the materiality of questioned transactions, an accounting expert report that only shows the bookkeeping entry is not enough. Evidence that the goods or services actually existed is needed, such as contracts and proof of performance.
Conclusive agreements before the Taxpayer Defense Office (PRODECON). What is agreed in their clauses reflects the parties' true will.
Official heading (Spanish): ACUERDOS CONCLUSIVOS ADOPTADOS ANTE LA PROCURADURÍA DE LA DEFENSA DEL CONTRIBUYENTE. LO PACTADO EN SUS CLÁUSULAS CONSTITUYE LA REAL VOLUNTAD DE LAS PARTES.
What the clauses of a conclusive agreement before PRODECON say reflects the parties' true will. If taxpayer and authority settle the observations letter, that text governs. Draft it precisely.
Refund request. The TFJA lacks evidence to rule on its merits when the tax authority has not decided the substance.
Official heading (Spanish): SOLICITUD DE DEVOLUCIÓN. EL TRIBUNAL FEDERAL DE JUSTICIA ADMINISTRATIVA CARECE DE ELEMENTOS PROBATORIOS PARA PRONUNCIARSE RESPECTO A LA PROCEDENCIA DE LA MISMA, CUANDO LA AUTORIDAD FISCAL NO SE HAYA PRONUNCIADO RESPECTO AL FONDO DE LA CONTROVERSIA.
If the tax authority never ruled on the merits of a refund request, the TFJA lacks the evidence to decide whether it is due. The taxpayer should therefore be able to present its proof before the authority.
Spontaneous compliance. It does not occur if compliance follows delivery of the authority's notification, even before that notification takes legal effect.
Official heading (Spanish): ESPONTANEIDAD EN EL CUMPLIMIENTO DE LAS OBLIGACIONES. NO SE ACTUALIZA SI SE REALIZA UNA VEZ DILIGENCIADA LA NOTIFICACIÓN DE LA RESOLUCIÓN DE LA AUTORIDAD, SIN QUE SEA NECESARIO QUE ÉSTA SURTA SUS EFECTOS JURÍDICOS.
Compliance is not spontaneous if made after the authority's notification has been served, even before it takes legal effect. To avoid penalties, regularize before the authority's act arrives.
Interest on undue payment of taxes. It is not owed when the request relies on a judgment that annulled the tax assessment but did not expressly address refund of that payment (article 22-A, third paragraph, of the Federal Tax Code).
Official heading (Spanish): INTERESES POR PAGO INDEBIDO DE CONTRIBUCIONES. NO PROCEDEN CUANDO LA SOLICITUD SE BASA EN UNA SENTENCIA QUE, AUNQUE DECLARÓ LA NULIDAD DEL CRÉDITO FISCAL, NO SE PRONUNCIÓ EXPRESAMENTE RESPECTO DE LA DEVOLUCIÓN DE ESE PAGO (ARTÍCULO 22-A, PÁRRAFO TERCERO, DEL CÓDIGO FISCAL DE LA FEDERACIÓN).
Interest on improper payment is not due when the request rests on a judgment that annulled the tax assessment but did not expressly order a refund (Article 22-A, third paragraph, Federal Tax Code). Expressly request the refund in the litigation.
Additional tax. Provisions establishing it, whose object is to tax the payment of municipal taxes, fees and charges, violate the principle of tax proportionality.
Official heading (Spanish): IMPUESTO ADICIONAL. LAS NORMAS QUE LO PREVÉN, CUYO OBJETO CONSISTE EN GRAVAR LA REALIZACIÓN DE PAGOS POR CONCEPTO DE IMPUESTOS, DERECHOS Y PRODUCTOS MUNICIPALES, VULNERAN EL PRINCIPIO DE PROPORCIONALIDAD TRIBUTARIA.
Rules creating an additional tax on paying municipal taxes, fees and products tax compliance with existing obligations and violate tax proportionality. This is a useful argument to challenge the charge.
Capital contribution account (CUCA). An increase is improper when the capital contribution is to be paid by assigning or transferring collection rights arising from credit instruments.
Official heading (Spanish): CUENTA DE CAPITAL DE APORTACIÓN (CUCA). ES IMPROCEDENTE SU AUMENTO CUANDO LA APOR TACIÓN DE CAPITAL SE PRETENDE PAGAR MEDIANTE LA CESIÓN O TRANSMISIÓN DE DERECHOS DE COBRO DERIVADOS DE TÍTULOS DE CRÉDITO.
Assigning collection rights from credit instruments, such as a promissory note, is not in itself payment in kind, so the CUCA cannot be increased by that contribution. Pay contributions in cash or in demonstrable assets.
Dividends. Arguments seeking to prove their payment by means other than those expressly provided in the Income Tax Law are ineffective.
Official heading (Spanish): DIVIDENDOS. SON INOPERANTES LOS CONCEPTOS DE IMPUGNACIÓN QUE PRETENDEN DEMOSTRAR SU PAGO MEDIANTE FORMAS DISTINTAS A LAS EX PRESAMENTE PREVISTAS EN LA LEY DEL IMPUES TO SOBRE LA RENTA.
Allowing dividends to be paid by means other than those in the Income Tax Law would undermine tax control, so such arguments are ineffective. Document dividend payments through the legally provided forms.
Amended returns. A taxpayer may file them after audit powers begin, among other cases, when only taxable income increases and not net income.
Official heading (Spanish): DECLARACIONES COMPLEMENTARIAS. PUEDEN PRESENTARSE POR EL CONTRIBUYENTE UNA VEZ INICIADO EL EJERCICIO DE LAS FACULTADES DE COMPROBACIÓN, ENTRE OTROS CASOS, CUANDO SÓLO SE INCREMENTEN LOS INGRESOS ACUMULABLES, NO ASÍ LOS INGRESOS NETOS
After an audit begins, a taxpayer may still file amended returns when only taxable income increases, not net income. Denying this would block compliance with tax obligations.
Employee profit sharing in tax matters. It is not conditioned on the tax authority first proving that the taxpayer had employees in the audited year.
Official heading (Spanish): PARTICIPACIÓN DE LOS TRABAJADORES EN LAS UTILIDADES EN MATERIA FISCAL. NO ESTÁ CON DICIONADA A QUE LA AUTORIDAD FISCAL PREVIA MENTE A SU DETERMINACIÓN, DEMUESTRE QUE EL CONTRIBUYENTE TENÍA TRABAJADORES EN EL EJERCICIO REVISADO
When the authority finds omitted income or rejects deductions for income tax, the profit-sharing base changes, and it need not first prove there were employees that year. An audit can trigger additional profit sharing.
Field audit. The last partial minutes are not identical or analogous to the observations letter.
Official heading (Spanish): VISITA DOMICILIARIA. LA ÚLTIMA ACTA PARCIAL NO ES IDÉNTICA O ANÁLOGA AL OFICIO DE OBSERVA CIONES
The last partial minutes of a field audit are not equivalent to the observations letter. Recording them in detail does not require grounding competence, facts or omissions in the same terms as that letter.
Notification by posting on the notice board. The notifier's record of how it was done, drafted by an official with public faith and added to the file, is presumed lawful, though rebuttable.
Official heading (Spanish): NOTIFICACIÓN POR ESTRADOS. LA CONSTANCIA EN LA QUE SE ASIENTA LA FORMA EN QUE SE EFECTUÓ, AL SER ELABORADA POR EL NOTIFICADOR QUIEN CUENTA CON FE PÚBLICA Y SER AGREGADA AL EXPEDIENTE, ADQUIERE PRESUNCIÓN DE QUE FUE LEGALMENTE PRACTICADA, AUNQUE ADMITA PRUEBA EN CONTRARIO.
The record an official with public faith adds to the file on a notice-board notification carries a presumption of lawfulness, rebuttable by contrary evidence. A copy of the posting itself need not be added.
Simplified Trust Regime for individuals under the income tax (RESICO). Rule 3.13.33 of the 2023 Miscellaneous Tax Resolution does not violate the principle of hierarchical subordination.
Official heading (Spanish): RÉGIMEN SIMPLIFICADO DE CONFIANZA PARA PERSONAS FÍSICAS EN EL IMPUESTO SOBRE LA RENTA (RESICO). LA REGLA 3.13.33. DE LA RESOLUCIÓN MISCELÁNEA FISCAL PARA 2023 NO VIOLA EL PRINCIPIO DE SUBORDINACIÓN JERÁRQUICA.
Rule 3.13.33 of the 2023 Miscellaneous Tax Resolution does not breach hierarchical subordination because it merely reflects features of the individuals' RESICO regime. Challenging it as exceeding the statute has little room.
Value added tax. It is creditable when the taxpayer proves it paid the import of goods through a third party (2021 law).
Official heading (Spanish): IMPUESTO AL VALOR AGREGADO. ES ACREDITABLE CUANDO LA PERSONA CONTRIBUYENTE DEMUESTRA QUE REALIZÓ EL PAGO DE LA IMPORTACIÓN DE BIENES O MERCANCÍAS A TRAVÉS DE UN TERCERO (LEGISLACIÓN VIGENTE EN 2021).
Import VAT is creditable when the taxpayer shows that it paid the import through a third party, an authorized formal importer (2021 law). Keep the payment evidence.
Freezing of bank accounts. Exceeding the three-day period to notify the taxpayer of the freeze under the fourth paragraph of article 156-Bis of the Federal Tax Code is not an illegality.
Official heading (Spanish): INMOVILIZACIÓN DE CUENTAS BANCARIAS. EXCEDER EL PLAZO DE TRES DÍAS PARA NOTIFICAR LA INMOVILIZACIÓN DE CUENTAS AL CONTRIBUYENTE PREVISTO EN EL CUARTO PÁRRAFO DEL ARTÍCULO 156-BIS DEL CÓDIGO FISCAL DE LA FEDERACIÓN NO CONSTITUYE UNA ILEGALIDAD.
Notifying an account freeze after the three days in article 156-Bis, fourth paragraph, of the Federal Tax Code is not unlawful, since the law attaches no consequence to the delay. Arguing lateness alone is unlikely to defeat a freeze.
Stockholders' equity. It must be updated under article 17-A of the Federal Tax Code to establish the real value of a share.
Official heading (Spanish): CAPITAL CONTABLE. DEBE ACTUALIZARSE CONFORME AL ARTÍCULO 17-A DEL CÓDIGO FISCAL DE LA FEDERACIÓN, PARA ESTABLECER EL VALOR REAL DE UNA ACCIÓN.
Stockholders' equity must be updated under article 17-A of the Federal Tax Code to determine a share's real value, because that value changes over time. This matters when valuing shares in a transfer.
Inflation adjustments and surcharges. Date from which they must be calculated for tax assessments arising from restitution liabilities.
Official heading (Spanish): ACTUALIZACIONES Y RECARGOS. FECHA EN QUE DEBEN EMPEZAR A CALCULARSE TRATÁNDOSE DE CRÉDITOS FISCALES DERIVADOS DE RESPONSABILIDADES RESARCITORIAS.
In assessments for restitution liabilities, the inflation adjustment runs from the moment the harm to the federal treasury occurred, while surcharges, being compensatory, start from a different point. Check the start date used for each item.
Income tax. Nature and application of the transfer pricing guidelines issued by the OECD.
Official heading (Spanish): IMPUESTO SOBRE LA RENTA. NATURALEZA Y APLICACIÓN DE LAS DIRECTRICES EN MATERIA DE PRECIOS DE TRANSFERENCIA EMITIDAS POR LA ORGANIZACIÓN PARA LA COOPERACIÓN Y EL DESARROLLO ECONÓMICOS (OCDE).
The OECD transfer pricing guidelines are a primary interpretive source for resolving transfer pricing disputes. They can support the defense of related-party transactions.
General import tax. The determination of its taxable base is unlawful when the authority values the goods from an internet page and fails to certify its content.
Official heading (Spanish): IMPUESTO GENERAL DE IMPORTACIÓN. RESULTA ILEGAL LA DETERMINACIÓN DE SU BASE GRAVABLE CUANDO LA AUTORIDAD OPTA POR DETERMINAR EL VALOR DE LAS MERCANCÍAS CON BASE EN LA CONSULTA REALIZADA A UNA PÁGINA DE INTERNET Y ES OMISA EN CERTIFICAR EL CONTENIDO DE LA MISMA.
When customs values goods based on an internet page, it must certify the page's content. Without certification, the determination of the general import tax base is unlawful.
Procedure form 296/CFF, in Annex 1-A of the 2025 Miscellaneous Tax Resolution published in the Official Gazette on January 13, 2025. It exceeds the framework set by Article 12 of the Federal Tax Code and Article 7 of its Regulations.
Official heading (Spanish): FICHA DE TRÁMITE 296/CFF, PREVISTA EN EL ANEXO 1-A DE LA RESOLUCIÓN MISCELÁNEA FISCAL PARA EL EJERCICIO DOS MIL VEINTICINCO, PUBLICADA EN EL DIARIO OFICIAL DE LA FEDERACIÓN EL TRECE DE ENERO DE DOS MIL VEINTICINCO. EXCEDE EL MARCO NORMATIVO ESTABLECIDO POR LOS ARTÍCULOS 12 DEL CÓDIGO FISCAL DE LA FEDERACIÓN Y 7 DE SU REGLAMENTO
Procedure form 296/CFF of the 2025 Miscellaneous Tax Resolution exceeds Article 12 of the Federal Tax Code and Article 7 of its Regulations. The authority cannot deem a clarification late based only on that form's hours. Helps defend after-hours filings.
Presumptive determination of taxes for failure to export goods. To rebut it, the taxpayer must show together the acquisition, storage and transport of the goods to foreign territory (Article 59, section IX, of the Federal Tax Code).
Official heading (Spanish): DETERMINACIÓN PRESUNTIVA DE CONTRIBUCIONES RELATIVA A LA FALTA DE EXPORTACIÓN DE MERCANCÍAS. PARA DESVIRTUARLA ES NECESARIA LA DEMOSTRACIÓN CONJUNTA DE SU ADQUISICIÓN, ALMACENAMIENTO Y TRANSPORTE A TERRITORIO EXTRANJERO (ARTÍCULO 59, FRACCIÓN IX, DEL CÓDIGO FISCAL DE LA FEDERACIÓN).
To rebut a presumptive assessment for failure to export (Article 59, section IX, of the Federal Tax Code), the taxpayer must prove together the acquisition, storage and transport of the goods abroad.
Presumptive determination of taxes for failure to export goods. Article 59, section IX, of the Federal Tax Code does not require a consistent-interpretation exercise.
Official heading (Spanish): DETERMINACIÓN PRESUNTIVA DE CONTRIBUCIONES RELATIVA A LA FALTA DE EXPORTACIÓN DE MERCANCÍAS. EL ARTÍCULO 59, FRACCIÓN IX, DEL CÓDIGO FISCAL DE LA FEDERACIÓN NO REQUIERE DE UN EJERCICIO DE INTERPRETACIÓN CONFORME.
Article 59, section IX, of the Federal Tax Code, on presumptive assessments for failure to export, does not call for a consistent-interpretation exercise. It applies as written.
Field audit. The last partial record is not identical or analogous to the observations letter.
Official heading (Spanish): VISITA DOMICILIARIA. LA ÚLTIMA ACTA PARCIAL NO ES IDÉNTICA O ANÁLOGA AL OFICIO DE OBSERVACIONES
The detail required of the last partial record does not mean it must state competence, facts and omissions in the same terms as an observations letter. They are distinct acts. Do not demand of one the requirements of the other.
Dissolution of a company for tax purposes.
Official heading (Spanish): EXTINCIÓN DE LA SOCIEDAD PARA EFECTOS FISCALES
Cancelling the registration of the articles of incorporation in the Public Commercial Registry after liquidation (Article 242, section VI, of the General Law of Commercial Companies) ends the entity. The precedent qualifies what that extinction means for tax purposes.
Federal Tax Code. The payment demand for a tax debt must be notified through the tax mailbox when personal service is not possible.
Official heading (Spanish): CÓDIGO FISCAL DE LA FEDERACIÓN. EL REQUERIMIENTO DE PAGO DE UN CRÉDITO FISCAL DEBE NOTIFICARSE AL CONTRIBUYENTE POR BUZÓN TRIBUTARIO CUANDO NO PUEDA REALIZARSE PERSONALMENTE.
If personal service is not possible, the payment demand for a tax debt must be served through the tax mailbox. This lets taxpayers know their position and avoids a not-found result at the tax domicile. Keeping the mailbox active is part of the defense.
Seizure of assets in the administrative enforcement procedure. It may be carried out personally, through the tax mailbox, by posting or by publication.
Official heading (Spanish): EMBARGO DE BIENES EN EL PROCEDIMIENTO ADMINISTRATIVO DE EJECUCIÓN. PUEDE REALIZARSE DE FORMA PERSONAL, ASÍ COMO POR BUZÓN TRIBUTARIO, ESTRADOS O EDICTOS.
Seizure in the administrative enforcement procedure may be carried out personally, through the tax mailbox, by posting or by publication. It strengthens the mailbox's role for enforceable debts. Monitor it regularly.
Tax audit report (dictamen fiscal). Rule 2.10.7 of the 2024 Miscellaneous Tax Resolution must be read with Article 12, first and fifth paragraphs, of the Federal Tax Code as to its filing.
Official heading (Spanish): DICTAMEN FISCAL. LA REGLA 2.10.7. DE LA RESOLUCIÓN MISCELÁNEA FISCAL PARA 2024, DEBE INTERPRETARSE CONFORME AL CONTENIDO DEL ARTÍCULO 12, PÁRRAFOS PRIMERO Y QUINTO DEL CÓDIGO FISCAL DE LA FEDERACIÓN, PARA EFECTOS DE SU PRESENTACIÓN
Rule 2.10.7 of the 2024 Miscellaneous Tax Resolution must be read with Article 12, first and fifth paragraphs, of the Federal Tax Code. A report filed on a Saturday, a non-business day, takes effect the next business day, from which the following thirty days run.
VAT. The 0% rate under Article 29, section IV, subsection d) of the VAT Law on the value of goods or services when exported applies only to amounts charged as commissions and brokerage that are used abroad.
Official heading (Spanish): IMPUESTO AL VALOR AGREGADO. LA TASA DEL 0 % PREVISTA EN EL ARTÍCULO 29, FRACCIÓN IV, INCISO D), DE LA LEY RELATIVA AL VALOR DE LA ENAJENACIÓN DE BIENES O PRESTACIÓN DE SERVICIOS CUANDO SE EXPORTEN, ES APLICABLE ÚNICAMENTE A LAS CANTIDADES COBRADAS POR CONCEPTO DE COMISIONES Y MEDIACIONES QUE SE APROVECHEN EN EL EXTRANJERO.
The 0% VAT rate under Article 29, section IV, subsection d) covers only amounts charged for commissions and brokerage that are used abroad. Document where the service is actually used before applying the rate.
Amended tax return. It is not considered in determining income tax if filed after audit powers began and it shows lower taxable income and higher authorized deductions, even if it reports an exchange loss (2015 law).
Official heading (Spanish): DECLARACIÓN COMPLEMENTARIA. NO DEBE CONSIDERARSE PARA LA DETERMINACIÓN DEL IMPUESTO SOBRE LA RENTA, SI SE PRESENTÓ UNA VEZ INICIADAS LAS FACULTADES DE COMPROBACIÓN Y EN ELLA SE MOSTRÓ UNA DISMINUCIÓN DE INGRESOS ACUMULABLES Y UN INCREMENTO DE DEDUCCIONES AUTORIZADAS, AUN CUANDO SE MANIFIESTE UNA PÉRDIDA CAMBIARIA (LEGISLACIÓN VIGENTE EN 2015).
An amended return filed after audit powers began, reducing income and increasing deductions, is disregarded in determining income tax even if it reports an exchange loss (2015 law).
National Consumer Price Index (INPC). Its calculation is not bound by the four-decimal limit in the last paragraph of Article 17-A of the Federal Tax Code.
Official heading (Spanish): ÍNDICE NACIONAL DE PRECIOS AL CONSUMIDOR (INPC). SU CÁLCULO NO SE SUJETA A LA CONDICIÓN DE QUE SE FIJE HASTA EN DIEZMILÉSIMOS PREVISTA EN EL ARTÍCULO 17-A, PÁRRAFO ÚLTIMO, DEL CÓDIGO FISCAL DE LA FEDERACIÓN.
The INPC calculation referenced in Article 20 of the Federal Tax Code is not subject to the four-decimal limit in the last paragraph of Article 17-A. Keep this in mind when recomputing inflation adjustments.
Electronic tax mailbox (buzón tributario). The authority has no duty to issue an acknowledgment of sending the notice to the communication channel chosen by the taxpayer.
Official heading (Spanish): BUZÓN TRIBUTARIO. NOTIFICACIÓN ELECTRÓNICA. NO EXISTE OBLIGACIÓN POR PARTE DE LA AUTORIDAD DE EMITIR UN ACUSE DE ENVÍO DEL AVISO AL MEDIO DE COMUNICACIÓN SEÑALADO POR EL CONTRIBUYENTE.
The authority need not issue an acknowledgment of sending the notice to the contact channel chosen in the tax mailbox, because the notice is not the notification itself. Check your mailbox regularly.
Audited financial statements report. Scope of the presumption of legality it enjoys.
Official heading (Spanish): DICTAMEN DE ESTADOS FINANCIEROS.- ALCANCE DE LA PRESUNCIÓN DE LEGALIDAD DE QUE GOZAN.
The report is a technical opinion from an auxiliary of the tax administration: it neither binds nor replaces the tax authority. Having one does not bar a review.
Beneficial owner of interest. Definition.
Official heading (Spanish): BENEFICIARIO EFECTIVO DE LOS INTERESES. DEFINICIÓN
Under the Mexico-Netherlands tax treaty, Article 11, paragraph 2 limits Mexican tax on interest only if the recipient is its beneficial owner. Document who actually receives and controls the income.
Article 46-A, section B, of the Federal Tax Code: in origin verifications of exporters or producers in other countries the conclusion period is two years, and the authority need not notify the taxpayer of that.
Official heading (Spanish): EL ARTÍCULO 46-A APARTADO B, DEL CÓDIGO FISCAL DE LA FEDERACIÓN, ESTABLECE QUE TRATÁNDOSE DE LA VERIFICACIÓN DE ORIGEN A EXPORTADORES O PRODUCTORES DE OTROS PAÍSES, EL PLAZO PARA LA CONCLUSIÓN DE LA REVISIÓN FISCAL ES DE DOS AÑOS, SIN QUE LA AUTORIDAD SE ENCUENTRE OBLIGADA A NOTIFICAR AL CONTRIBUYENTE TAL CIRCUNSTANCIA.
For origin verifications of foreign exporters or producers, Article 46-A, section B, of the Federal Tax Code sets a two-year conclusion period. The authority is not required to tell the taxpayer about that period.
Effective beneficiary of dividends. A company resident in a treaty state does not qualify when its shareholder is resident in a non-treaty state.
Official heading (Spanish): BENEFICIARIO EFECTIVO DE LOS DIVIDENDOS. NO ACREDITA ESA CALIDAD LA SOCIEDAD RESIDENTE EN UN ESTADO CONTRATANTE, CUANDO SU DUEÑA ACCIONARIA ES RESIDENTE EN UN ESTADO NO CONTRATANTE.
A Spanish company receiving dividends from Mexico does not qualify as beneficial owner when its sole shareholder resides in the United Kingdom. The payment does not qualify for treaty benefits. Review the ownership chain.
Dividends paid to a Spain resident. To be exempt from Mexican taxation, among other requirements, the recipient must prove it is the effective beneficiary.
Official heading (Spanish): DIVIDENDOS PAGADOS A UN RESIDENTE EN ESPAÑA. PARA CONSIDERARLOS EXENTOS DE IMPOSICIÓN EN MÉXICO SE DEBE ACREDITAR, ENTRE OTROS REQUISITOS, QUE ES EL BENEFICIARIO EFECTIVO.
For dividends paid to a Spain resident to be exempt in Mexico, among other requirements, the recipient must prove it is the effective beneficiary. Withholding at the 10% rate in Article 164 of the Income Tax Law is not enough. Document ownership.
Determination of omitted tax. To be properly grounded and reasoned, the assessment must set out the arithmetic operations.
Official heading (Spanish): DETERMINACIÓN DE LA CONTRIBUCIÓN OMITIDA PARA SU DEBIDA FUNDAMENTACIÓN Y MOTIVACIÓN, LA LIQUIDACIÓN QUE LA CONTIENE DEBE ESTABLECER LAS OPERACIONES ARITMÉTICAS
An assessment must detail the procedure used to calculate surcharges, including the arithmetic operations and their sources. If it does not, it is improperly grounded. Check how surcharges and adjustments were calculated.
Deduction of intangible assets. The investment must have been paid.
Official heading (Spanish): DEDUCCIÓN DE ACTIVOS INTANGIBLES. DEBE REALIZARSE EL PAGO DE LA INVERSIÓN
Only intangible assets actually paid for are deductible. Since the legislature allows deducting what was paid for the asset, investments in intangibles that have not been paid cannot be deducted. Confirm payment before deducting.
Cedular tax on granting temporary use or enjoyment of real property. Article 44 Octies of the Durango Revenue Law violates the principle of tax equity.
Official heading (Spanish): IMPUESTO CEDULAR POR OTORGAR EL USO O GOCE TEMPORAL DE BIENES INMUEBLES. EL ARTÍCULO 44 OCTIES DE LA LEY DE HACIENDA DEL ESTADO DE DURANGO VIOLA EL PRINCIPIO DE EQUIDAD TRIBUTARIA.
Article 44 Octies of the Durango Revenue Law, governing the cedular tax on granting temporary use or enjoyment of real property, violates the principle of tax equity. It opens the door to an amparo challenge.
Special tax on production and services. Beer exports are not part of the creditability mechanics (analogous application of precedent 1a./J. 225/2025 (11a.)).
Official heading (Spanish): IMPUESTO ESPECIAL SOBRE PRODUCCIÓN Y SERVICIOS. LA EXPORTACIÓN DE CERVEZA NO FORMA PARTE DE LA MECÁNICA DE SU ACREDITAMIENTO [APLICACIÓN ANALÓGICA DE LA JURISPRUDENCIA 1a./J. 225/2025 (11a.)].
Beer exports are not part of the IEPS creditability mechanics, by analogous application of precedent 1a./J. 225/2025 (11a.).
Refund of overpayment. It must be made to the CLABE account provided in a supplemental return filed before the refund and before audit powers were exercised.
Official heading (Spanish): DEVOLUCIÓN DE SALDO A FAVOR. DEBE REALIZARSE A LA CUENTA CLABE PROPORCIONADA POR LA PERSONA CONTRIBUYENTE EN SU DECLARACIÓN COMPLEMENTARIA, SI SE PRESENTÓ ANTES DE QUE SE EFECTUARA LA DEVOLUCIÓN Y AÚN NO SE HUBIERAN EJERCIDO LAS FACULTADES DE COMPROBACIÓN.
The overpayment refund must go to the CLABE account given in a supplemental return filed before the refund and before audit powers were exercised.
Payroll tax. The compliance audit report under article 101 TER, section I, subsection c), of the Zacatecas Tax Code does not affect determination of the tax.
Official heading (Spanish): IMPUESTO SOBRE NÓMINAS. EL DICTAMEN DE CUMPLIMIENTO DE LAS OBLIGACIONES FISCALES EN MATERIA DE DICHO IMPUESTO, PREVISTO EN EL ARTÍCULO 101 TER, FRACCIÓN I, INCISO C), DEL CÓDIGO FISCAL DEL ESTADO DE ZACATECAS Y SUS MUNICIPIOS, NO INCIDE EN LA DETERMINACIÓN DEL TRIBUTO.
The compliance report on payroll tax under article 101 TER, section I, subsection c), of the Zacatecas Tax Code does not affect how the tax is determined.
Public lighting levy. Updating the amount to be refunded is limited to the date the taxpayer is told the check for complying with the ruling has been issued and is available (Morelos legislation).
Official heading (Spanish): DERECHO DE ALUMBRADO PÚBLICO. LA ACTUALIZACIÓN DE LA CANTIDAD A DEVOLVER DEBE LIMITARSE A LA FECHA EN QUE SE HAGA DEL CONOCIMIENTO DE LA PERSONA CONTRIBUYENTE QUE EL CHEQUE RELATIVO AL CUMPLIMIENTO DEL FALLO PROTECTOR HA SIDO EXPEDIDO Y QUE ESTÁ A SU DISPOSICIÓN (LEGISLACIÓN DEL ESTADO DE MORELOS).
Updating the amount refunded for the public lighting levy stops on the date the taxpayer is told the check complying with the ruling has been issued and is available (Morelos legislation).
Tax on remuneration for personal work. The second additional surcharge in Article 3 of the 2022 Baja California Revenue Law violates tax proportionality (reform published October 27, 2022).
Official heading (Spanish): IMPUESTO SOBRE REMUNERACIONES AL TRABAJO PERSONAL. LA SEGUNDA SOBRE TASA ADICIONADA AL ARTÍCULO 3 DE LA LEY DE INGRESOS DEL ESTADO DE BAJA CALIFORNIA PARA EL EJERCICIO FISCAL DEL AÑO 2022, VIOLA EL PRINCIPIO DE PROPORCIONALIDAD TRIBUTARIA (REFORMA PUBLICADA EN EL PERIÓDICO OFICIAL LOCAL EL 27 DE OCTUBRE DE 2022).
The second surcharge added to Article 3 of Baja California's 2022 Revenue Law on payroll remuneration (reform of October 27, 2022) violates tax proportionality. A basis for employer amparos.
Verification of integrity and authorship of printed digital documents. Provided only for administrative acts and not for tax mailbox notification records [law in force in 2020].
Official heading (Spanish): VERIFICACIÓN DE LA INTEGRIDAD Y AUTORÍA DE DOCUMENTOS DIGITALES IMPRESOS. SE PREVÉ ÚNICAMENTE RESPECTO DE ACTOS ADMINISTRATIVOS Y NO, CON RELACIÓN A CONSTANCIAS DE NOTIFICACIÓN POR BUZÓN TRIBUTARIO [LEGISLACIÓN VIGENTE EN 2020].
The integrity and authorship verification in Articles 17-I and 38 of the Federal Tax Code applies to administrative acts, not tax mailbox notification records, which are only tools to communicate the act. That nullity argument is closed.
Acknowledgment of receipt of electronic notification. It is not governed by the requirements of proper circumstantiation.
Official heading (Spanish): ACUSE DE RECIBO DE NOTIFICACIÓN ELECTRÓNICA. NO SE RIGE POR LOS REQUISITOS DE DEBIDA CIRCUNSTANCIACIÓN.
The acknowledgment of an electronic notification is not subject to circumstantiation requirements because there is no physical contact between authority and taxpayer. Date and time are enough. It is not a strong route to attack service.
Payment of taxes. A payment made while a final suspension is in force is valid even if protection is later denied on the merits.
Official heading (Spanish): PAGO DE CONTRIBUCIONES. EL REALIZADO DURANTE LA VIGENCIA DE UNA SUSPENSIÓN DEFINITIVA ES VÁLIDO AUN CUANDO EN EL FONDO SE NIEGUE LA PROTECCIÓN CONSTITUCIONAL.
Tax payments made while a final suspension granted for applying universal offset of federal taxes is in force are valid even if amparo is denied on the merits. They are not treated as late payments.
Presumption of non-existent transactions backed by tax invoices. Effect of annulling the resolution that listed a supplier as an invoicing company for simulated transactions (EFOS) on the burden of proof placed on those deducting such transactions (EDOS).
Official heading (Spanish): PRESUNCIÓN DE INEXISTENCIA DE OPERACIONES AMPARADAS EN COMPROBANTES FISCALES. CONSECUENCIA DE LA NULIDAD DE LA RESOLUCIÓN QUE INCLUYE A UN PROVEEDOR EN EL LISTADO DE EMPRESAS QUE FACTURAN OPERACIONES SIMULADAS (EFOS) RESPECTO DE LA CARGA PROBATORIA IMPUESTA A AQUELLAS QUE DEDUCEN OPERACIONES SIMULADAS (EDOS).
When the resolution listing a supplier as an EFOS is annulled, the reinforced burden of proof placed on those who deducted the transactions (EDOS) loses its basis. It is a central argument for taxpayers facing a 69-B issue over a supplier.
Presumption of non-existent transactions backed by tax invoices. Duty to ground and justify the decision to shift the burden of proving their materiality.
Official heading (Spanish): PRESUNCIÓN DE INEXISTENCIA DE OPERACIONES AMPARADAS EN COMPROBANTES FISCALES. DEBER DE FUNDAR Y MOTIVAR LA DECISIÓN DE REVERTIR LA CARGA PROBATORIA PARA ACREDITAR SU MATERIALIDAD.
The authority must ground and justify its decision to shift to the taxpayer the burden of proving the materiality of allegedly non-existent transactions. Without that reasoning, the shifted burden can be challenged.
Refund of undue payments. The taxpayer must correct the amount claimed that was taken as a deduction on an income tax return before filing the request [interpretation of binding precedent PC.I.A. J/162 A (10a.)].
Official heading (Spanish): DEVOLUCIÓN DEL PAGO DE LO INDEBIDO. LA PERSONA CONTRIBUYENTE DEBE RECTIFICAR LA CANTIDAD RECLAMADA Y QUE FUE APLICADA COMO DEDUCCIÓN EN UNA DECLARACIÓN DEL IMPUESTO SOBRE LA RENTA PREVIAMENTE A LA SOLICITUD [INTERPRETACIÓN DE LA JURISPRUDENCIA PC.I.A. J/162 A (10a.)].
To claim a refund of an undue payment that was deducted on an income tax return, the taxpayer must amend the return before, not after, filing the request. Correct first, then request.
Limitation of collection powers under Article 146 of the Federal Tax Code. When the period starts if an administrative appeal is filed against a tax assessment and a negative tacit confirmation arises.
Official heading (Spanish): PRESCRIPCIÓN DE LAS FACULTADES DE COBRO PREVISTA EN EL ARTÍCULO 146 DEL CÓDIGO FISCAL DE LA FEDERACIÓN. MOMENTO EN QUE INICIA EL PLAZO PARA QUE OPERE CUANDO SE INTERPONE RECURSO DE REVOCACIÓN CONTRA LA DETERMINACIÓN DE UN CRÉDITO FISCAL AL QUE RECAE UNA CONFIRMATIVA FICTA.
If an administrative appeal is filed against an assessment and a tacit confirmation arises, the Article 146 limitation period starts the day after the express adverse ruling is served.
Property tax. Analysis of the benefit in article second, subsections a) and b), of the general agreement granting tax subsidies for its payment, published in the Mexico City Official Gazette on January 20, 2021.
Official heading (Spanish): IMPUESTO PREDIAL. ANÁLISIS DEL BENEFICIO PREVISTO EN EL ARTÍCULO SEGUNDO, INCISOS A) Y B), DEL ACUERDO DE CARÁCTER GENERAL POR EL QUE SE OTORGAN SUBSIDIOS FISCALES PARA SU PAGO, PUBLICADO EN LA GACETA OFICIAL DE LA CIUDAD DE MÉXICO EL 20 DE ENERO DE 2021.
The precedent analyzes the benefit in article second, subsections a) and b), of the general agreement granting property tax subsidies, published in the Mexico City Official Gazette on January 20, 2021.
Electronic notice through the tax mailbox. The law does not require the receipt to state the time at which the digital document was sent to the taxpayer.
Official heading (Spanish): NOTIFICACIÓN ELECTRÓNICA POR BUZÓN TRIBUTARIO. NO ES REQUISITO LEGAL QUE LA CONSTANCIA RELATIVA DEBA CONTENER LA HORA EN LA QUE SE ENVIÓ EL DOCUMENTO DIGITAL RESPECTIVO A LA PERSONA CONTRIBUYENTE.
The law does not require the electronic notice receipt for the tax mailbox (buzón tributario) to state the time the digital document was sent to the taxpayer. The receipt's other data suffice.
Admissibility of the annulment action by the authority (juicio de lesividad). It arises when acts of the administrative enforcement procedure are challenged before the foreclosure sale notice.
Official heading (Spanish): PROCEDENCIA DEL JUICIO DE LESIVIDAD. SE ACTUALIZA CUANDO SE IMPUGNAN ACTOS DEL PROCEDIMIENTO ADMINISTRATIVO DE EJECUCIÓN ANTES DE LA CONVOCATORIA DE REMATE.
Acts in the administrative enforcement procedure may be challenged only from the foreclosure sale notice and within ten days; challenging them earlier triggers the annulment action (juicio de lesividad).
Income Tax Law. Tax incentive. Concept.
Official heading (Spanish): LEY DEL IMPUESTO SOBRE LA RENTA. ESTÍMULO FISCAL. CONCEPTO.
A tax incentive is a statutory benefit the State grants to certain sectors to encourage specific economic activities, for instance through refunds or credits.
Electronic tax mailbox (buzón tributario). The authority has no duty to issue an acknowledgment of sending the notice to the communication channel chosen by the taxpayer.
Official heading (Spanish): BUZÓN TRIBUTARIO. NOTIFICACIÓN ELECTRÓNICA. NO EXISTE OBLIGACIÓN POR PARTE DE LA AUTORIDAD DE EMITIR UN ACUSE DE ENVÍO DEL AVISO AL MEDIO DE COMUNICACIÓN SEÑALADO POR EL CONTRIBUYENTE.
The authority need not issue an acknowledgment of sending the notice to the contact channel chosen in the tax mailbox, because the notice is not the notification itself. Check your mailbox regularly.
Accounting records. How long information on changes in the share capital of legal entities must be kept.
Official heading (Spanish): CONTABILIDAD. TIEMPO EN QUE DEBE CONSERVARSE TRATÁNDOSE DE LA INFORMACIÓN RELACIONADA CON LAS MODIFICACIONES DEL CAPITAL SOCIAL DE LAS PERSONAS MORALES.
Minutes of capital increases or reductions and payment proofs must be kept for the company's whole life, not just the general five years. A permanent corporate file is advisable.
Audited financial statements report. Scope of the presumption of legality it enjoys.
Official heading (Spanish): DICTAMEN DE ESTADOS FINANCIEROS.- ALCANCE DE LA PRESUNCIÓN DE LEGALIDAD DE QUE GOZAN.
The report is presumed truthful (Federal Tax Code, art. 52) but does not replace the authority's audit powers. Having an audit report does not prevent information requests.
Desk audit. The issuing authority must state the legal basis of its competence to request the taxpayer's bank statements.
Official heading (Spanish): REVISIÓN DE ESCRITORIO O GABINETE. LA AUTORIDAD EMISORA DEBE FUNDAR SU COMPETENCIA PARA REQUERIR LOS ESTADOS DE CUENTA BANCARIOS DEL CONTRIBUYENTE.
In a desk audit, the authority must ground its competence to request bank statements, citing the last paragraph of Article 48 of the Federal Tax Code, in force since January 1, 2004. Without it, the order lacks legal basis.
Royalties. Payments for the use or temporary enjoyment of a naval vessel to perform support functions on the water in natural resource exploration and exploitation are royalties.
Official heading (Spanish): REGALÍAS. LO SON LOS PAGOS EFECTUADOS POR EL USO O GOCE TEMPORAL DE UN ARTEFACTO NAVAL PARA CUMPLIR FUNCIONES DE APOYO EN EL AGUA AL DESARROLLAR ACTIVIDADES DE EXPLORACIÓN Y EXPLOTACIÓN DE RECURSOS NATURALES.
Under Article 15-B of the Federal Tax Code, payments for the use or temporary enjoyment of a naval vessel supporting natural resource exploration and exploitation are royalties. Income from that lease is taxed as such.
Last paragraph of Article 158 of the 2015 Income Tax Law. Its correct interpretation does not create an exemption for income from leasing an oil drilling platform.
Official heading (Spanish): ÚLTIMO PÁRRAFO DEL ARTÍCULO 158 DE LA LEY DEL IMPUESTO SOBRE LA RENTA VIGENTE EN 2015. SU CORRECTA INTERPRETACIÓN NO IMPLICA UN RÉGIMEN DE EXENCIÓN A LOS INGRESOS OBTENIDOS POR EL ARRENDAMIENTO DE UNA PLATAFORMA PETROLERA DESTINADA A LA PERFORACIÓN.
The last paragraph of Article 158 of the 2015 Income Tax Law does not exempt income from leasing an oil drilling platform. It applies only to charters involving cabotage navigation. It should not be extended by analogy.
Appraisals of assets seized in the administrative enforcement procedure. They need not meet the duty of legal grounding and reasoning, as they do not affect taxpayers' legal sphere.
Official heading (Spanish): AVALÚOS DE BIENES EMBARGADOS DENTRO DEL PROCEDIMIENTO ADMINISTRATIVO DE EJECUCIÓN. ES INNECESARIO QUE CUMPLAN CON EL REQUISITO DE FUNDAMENTACIÓN Y MOTIVACIÓN AL NO TRASCENDER EN LA ESFERA JURÍDICA DE LOS CONTRIBUYENTES.
Appraisals of seized assets in the administrative enforcement procedure need no legal grounding or reasoning, since they are not standalone authority acts and do not themselves affect the taxpayer. They are challenged with the final act.
CFDI (digital tax receipts). Effect of the payment complement when it does not itemize VAT.
Official heading (Spanish): COMPROBANTES FISCALES DIGITALES POR INTERNET. EFICACIA DE SU COMPLEMENTO DE PAGO CUANDO NO CONTIENE DESGLOSADO EL IMPUESTO AL VALOR AGREGADO.
Under CFDI 3.3 and Payment Complement 1.0, itemizing VAT in payment complements was not required (Rule 2.7.1.35, 2018 Miscellaneous Tax Resolution and its filling guide). The authority cannot deny a complement's effect for that omission.
Income tax. Article 27, section IV, of the Income Tax Law sets two separate requirements for a deduction: proper recording in the books and being deducted only once.
Official heading (Spanish): IX-CASE-REF-7 RENTA. EL ARTÍCULO 27, FRACCIÓN IV, DE LA LEY DEL IMPUESTO RELATIVO, ESTABLECE QUE PARA QUE SEA PROCEDENTE LA DEDUCCIÓN DEBEN CUMPLIRSE DOS REQUISITOS DIFERENTES, ESTAR DEBIDAMENTE REGISTRADA EN LA CONTABILIDAD Y SER RESTADAS UNA SOLA VEZ.
Article 27, section IV, of the Income Tax Law sets two distinct requirements for a deduction: proper bookkeeping entry and being deducted only once. Meeting one does not cure the other. Check both when assembling support.
Cancellation of the RFC due to a merger. The requirement that the companies not appear on the SAT lists of taxpayers presumed to have non-existent transactions is consistent with legal certainty.
Official heading (Spanish): CANCELACIÓN DEL REGISTRO FEDERAL DE CONTRIBUYENTES POR FUSIÓN DE SOCIEDADES. EL REQUISITO PARA LAS EMPRESAS DE NO ENCONTRARSE EN LAS LISTAS DEL SERVICIO DE ADMINISTRACIÓN TRIBUTARIA, DE CONTRIBUYENTES EN PRESUNCIÓN DE INEXISTENCIA DE OPERACIONES, ES ACORDE CON EL PRINCIPIO DE SEGURIDAD JURÍDICA.
Requiring that merging companies not appear on the SAT's lists of presumed non-existent transactions to cancel their RFC is consistent with legal certainty. Check that status before a merger.
Back-to-back loans. The Income Tax Law makes clear which loans qualify as such and their tax effect, so it respects legal certainty.
Official heading (Spanish): CRÉDITOS RESPALDADOS. LA LEY DEL IMPUESTO SOBRE LA RENTA PERMITE CONOCER LOS QUE SE CLASIFICAN COMO TALES, ASÍ COMO EL EFECTO FISCAL QUE LES CORRESPONDE, POR LO QUE SE RESPETA EL PRINCIPIO DE SEGURIDAD JURÍDICA.
The Income Tax Law makes clear what back-to-back loans are (two transactions where one loan secures the other) and how their interest is taxed, so it respects legal certainty.
Tax on payments to radio and television concessionaires. It does not create double taxation with respect to the income tax those companies must pay.
Official heading (Spanish): IMPUESTO SOBRE LOS PAGOS QUE SE REALIZAN A LAS EMPRESAS CONCESIONARIAS DE RADIO Y TELEVISIÓN. NO SE ACTUALIZA UNA DOBLE TRIBUTACIÓN RESPECTO DEL IMPUESTO SOBRE LA RENTA QUE DEBEN CUBRIR DICHAS EMPRESAS.
The 25% tax on payments for radio and television advertising under Article Nine of the law on services declared of public interest does not produce double taxation with the concessionaires' income tax.
Annual inflation adjustment. The principle of tax equity is undermined by allowing credit institutions to apply the adjustment while not providing for it for other financial-system companies such as multiple-purpose financial companies (SOFOMs).
Official heading (Spanish): AJUSTE ANUAL POR INFLACIÓN. EL PRINCIPIO DE EQUIDAD TRIBUTARIA SE VE TRASTOCADO POR EL HECHO DE QUE A LAS INSTITUCIONES DE CRÉDITO SE LES PERMITA APLICAR ESE AJUSTE Y NO SE PREVEA ASÍ PARA LAS DEMÁS EMPRESAS QUE INTEGRAN EL SISTEMA FINANCIERO COMO LAS SOCIEDADES FINANCIERAS DE OBJETO MÚLTIPLE.
Letting credit institutions apply the annual inflation adjustment (Article 49 of the Income Tax Law) while denying it to other financial entities such as SOFOMs undermines tax equity.
Value added tax. Acts or activities not subject to the tax cannot form part of its crediting mechanics.
Official heading (Spanish): IMPUESTO AL VALOR AGREGADO. LOS ACTOS O ACTIVIDADES QUE NO SON OBJETO DE ESE IMPUESTO NO PUEDEN FORMAR PARTE DE LA MECÁNICA DE SU ACREDITAMIENTO.
Acts not subject to VAT stay out of the crediting mechanics. Those selling in Mexico and those selling abroad are not similarly situated, so neither equity nor proportionality is violated.
Simplified trust regime (RESICO). Article 113-I, first paragraph, of the Income Tax Law does not violate Article 22 of the Federal Constitution.
Official heading (Spanish): RÉGIMEN SIMPLIFICADO DE CONFIANZA. EL ARTÍCULO 113-I, PÁRRAFO PRIMERO, DE LA LEY DEL IMPUESTO SOBRE LA RENTA NO VIOLA EL ARTÍCULO 22 DE LA CONSTITUCIÓN FEDERAL.
Article 113-I, first paragraph of the Income Tax Law (Simplified Trust Regime) does not impose an excessive or disproportionate penalty and so does not violate Article 22 of the Constitution. This is an isolated precedent.
Simplified trust regime (RESICO). Rule 3.13.34 of the Fifth Resolution of Amendments to the 2023 Miscellaneous Tax Resolution violates the principle of hierarchical subordination.
Official heading (Spanish): RÉGIMEN SIMPLIFICADO DE CONFIANZA. LA REGLA 3.13.34 DE LA QUINTA RESOLUCIÓN DE MODIFICACIONES A LA RESOLUCIÓN MISCELÁNEA FISCAL PARA 2023, VIOLA EL PRINCIPIO DE SUBORDINACIÓN JERÁRQUICA.
Rule 3.13.34 of the Fifth Amendment Resolution to the 2023 Miscellaneous Tax Resolution violates hierarchical subordination under the Simplified Trust Regime. Taxpayers hit by it can challenge it. This is an isolated precedent.
Temporary benefit. Deferral of tax from reducing tax losses on the sale of shares in the consolidation regime, since the October 1, 2007 reform to the Income Tax Law, is a temporary benefit.
Official heading (Spanish): BENEFICIO TEMPORAL. LO CONSTITUYE EL DIFERIMIENTO DEL PAGO DEL IMPUESTO POR LA DISMINUCIÓN DE LAS PÉRDIDAS FISCALES POR LA ENAJENACIÓN DE ACCIONES EN EL RÉGIMEN CONSOLIDADO, A PARTIR DE LA REFORMA DE 1° DE OCTUBRE DE 2007 A LA LEY DEL IMPUESTO SOBRE LA RENTA.
The October 1, 2007 Income Tax Law reform let groups deduct share-sale losses under tax consolidation, but it only deferred the tax: it is a temporary benefit.
Tax consolidation. Rules and features under articles 64 to 78 of the Income Tax Law, in force from January 1, 2009 to December 31, 2013.
Official heading (Spanish): CONSOLIDACIÓN FISCAL. REGLAS Y CARACTERÍSTICAS CONFORME A LOS ARTÍCULOS 64 AL 78 DE LA LEY DEL IMPUESTO SOBRE LA RENTA, VIGENTE DEL 1° DE ENERO DE 2009 AL 31 DE DICIEMBRE DE 2013.
The 2009-2013 tax consolidation regime (Income Tax Law, arts. 64 to 78) allowed groups to combine tax results, including losses on share sales.
Deferred income tax payment upon deconsolidation under the Income Tax Law in force from January 1, 2009 to December 31, 2013.
Official heading (Spanish): PAGO DIFERIDO DEL IMPUESTO SOBRE LA RENTA EN EL CASO DE DESCONSOLIDACIÓN, CONFORME LA LEY DEL IMPUESTO SOBRE LA RENTA VIGENTE DEL 1° DE ENERO DE 2009 AL 31 DE DICIEMBRE DE 2013.
The ISR deferral from using losses under consolidation was temporary and had to reverse on deconsolidation. Groups should plan for that payment.
Audit powers. The invitation letter (oficio invitación) need only be served on the taxpayer's legal representative. Rules in force in 2019.
Official heading (Spanish): FACULTADES DE COMPROBACIÓN EN MATERIA FISCAL. EL OFICIO INVITACIÓN SOLO DEBE NOTIFICARSE AL REPRESENTANTE LEGAL DEL CONTRIBUYENTE. NORMATIVA VIGENTE EN 2019.
Under the 2019 rules, the invitation letter in an audit is served only on the legal entity's legal representative, with no further requirements.
Legality of the contested resolution when it does not derive from a new audit power, under article 63 of the Federal Tax Code.
Official heading (Spanish): LEGALIDAD DE LA RESOLUCIÓN IMPUGNADA. CUANDO ESTA NO DERIVA DEL EJERCICIO DE UNA NUEVA FACULTAD DE FISCALIZACIÓN, DE CONFORMIDAD CON EL ARTÍCULO 63 DEL CÓDIGO FISCAL DE LA FEDERACIÓN.
A tax resolution is not unlawful for lacking a new audit power: article 63 of the Federal Tax Code lets it rely on facts in files or documents already held by the authority.
Income tax. The legal effects of acts by a foreign transparent entity in Mexico must be attributed to its partners (law in force in 2011).
Official heading (Spanish): IMPUESTO SOBRE LA RENTA. LOS EFECTOS JURÍDICOS DE LOS ACTOS QUE REALICE UN ENTE TRANSPARENTE EXTRANJERO EN TERRITORIO NACIONAL, DEBEN SER ATRIBUIDOS A SUS SOCIOS (LEGISLACIÓN VIGENTE EN 2011).
Under 2011 law, acts of a foreign transparent entity in Mexico are attributed directly to its partners, since it has no legal personality or tax obligations of its own. This affects how foreign investment structures are analyzed.
Conventions between Mexico and Germany, Denmark and Luxembourg to avoid double taxation. Income tax. Preferential rates on interest paid to foreign residents apply when the transparent entity, through its members, proves they are foreign residents (law in force in 2011).
Official heading (Spanish): CONVENIOS ENTRE LOS GOBIERNOS DE MÉXICO Y ALEMANIA, DINAMARCA Y LUXEMBURGO, PARA EVITAR LA DOBLE IMPOSICIÓN E IMPEDIR LA EVASIÓN FISCAL EN MATERIA DE IMPUESTO SOBRE LA RENTA IMPUESTO SOBRE LA RENTA. PROCEDENCIA DE TASAS PREFERENCIALES POR INTERESES PAGADOS A EXTRANJEROS, CUANDO LA ENTIDAD TRANSPARENTE QUE CAUSE EL IMPUESTO, A TRAVÉS DE SUS ASOCIADOS, ACREDITE QUE ÉSTOS SON RESIDENTES EN EL EXTRANJERO (LEGISLACIÓN VIGENTE EN 2011).
A preferential withholding rate on interest paid to a foreign transparent entity applies if its partners prove treaty-country residence (2011 law). Documentary proof of the partners' residence is required.
Value added tax. How to prove the destination of goods sold in order to apply the 0% rate under Article 2-A, section I, subsection f) of the VAT Law.
Official heading (Spanish): IMPUESTO AL VALOR AGREGADO. FORMA DE ACREDITAR EL REQUISITO RELATIVO AL DESTINO DE LOS PRODUCTOS ENAJENADOS PARA LA APLICACIÓN DE LA TASA DEL 0%, PREVISTA EN EL ARTÍCULO 2-A, FRACCIÓN I, INCISO F), DE LA LEY DEL IMPUESTO AL VALOR AGREGADO.
To apply 0% VAT to sales of fertilizers, pesticides, herbicides and fungicides (Art. 2-A, section I, subsection f), the buyer must be identified by its RFC on the invoice to prove the goods' destination. It is an invoicing requirement.
Tax deductions. The taxpayer bears the burden of proving the reality, timeliness and existence of the transactions supporting them.
Official heading (Spanish): DEDUCCIONES FISCALES. EL CONTRIBUYENTE TIENE LA CARGA DE LA PRUEBA PARA ACREDITAR LA REALIDAD, OPORTUNIDAD Y EXISTENCIA DE LAS OPERACIONES QUE LAS SUSTENTAN.
The taxpayer must prove the reality, timeliness and existence of the transactions behind its deductions with suitable evidence, especially when relying on verbal agreements. An invoice alone is not enough; keep contracts and proof of performance.
Refund claim for overpaid tax. A taxpayer who does not challenge the resolution denying it on formal grounds cannot file it again.
Official heading (Spanish): SOLICITUD DE DEVOLUCIÓN DE SALDO A FAVOR. SI LA PERSONA CONTRIBUYENTE NO IMPUGNA LA RESOLUCIÓN QUE LA NIEGA POR CUESTIONES FORMALES, NO PUEDE PRESENTARLA NUEVAMENTE.
If the authority denies a refund of overpaid tax, in whole or in part, on formal grounds and the taxpayer does not challenge the ruling, a new request is barred. Decide early whether to litigate.
Tax on emissions of polluting gases into the atmosphere in the State of Mexico. The local Congress is empowered to regulate it.
Official heading (Spanish): IMPUESTO A LA EMISIÓN DE GASES CONTAMINANTES A LA ATMÓSFERA EN EL ESTADO DE MÉXICO. EL CONGRESO LOCAL ESTÁ FACULTADO PARA REGULARLO.
The State of Mexico legislature may regulate the tax on polluting gas emissions into the atmosphere, because no express reservation exists for the Federation nor any prohibition on states in this area.
Tax on emissions of polluting gases in the State of Mexico. Electricity consumption is an objective parameter for calculating it.
Official heading (Spanish): IMPUESTO A LA EMISIÓN DE GASES CONTAMINANTES A LA ATMÓSFERA EN EL ESTADO DE MÉXICO. EL CONSUMO DE ENERGÍA ELÉCTRICA CONSTITUYE UN PARÁMETRO OBJETIVO PARA CALCULARLO.
Using electricity consumption to calculate the State of Mexico tax on polluting gas emissions is an objective parameter and does not mean the consumption itself is being taxed.
Tax on emissions of polluting gases in the State of Mexico. Its base is related to the quantity of gases released into the atmosphere.
Official heading (Spanish): IMPUESTO A LA EMISIÓN DE GASES CONTAMINANTES A LA ATMÓSFERA EN EL ESTADO DE MÉXICO. SU BASE ESTÁ RELACIONADA CON LA CANTIDAD DE EMISIONES DE GASES QUE SE DESECHAN A LA ATMÓSFERA.
The base of the State of Mexico tax on polluting gas emissions relates to the quantity of gases released into the atmosphere, including those derived from electricity consumption.
Tax on emissions of polluting gases in the State of Mexico. It rests on the "polluter pays" principle.
Official heading (Spanish): IMPUESTO A LA EMISIÓN DE GASES CONTAMINANTES EN EL ESTADO DE MÉXICO. SE FUNDAMENTA EN EL PRINCIPIO "QUIEN CONTAMINA PAGA".
The State of Mexico tax on polluting gas emissions into the atmosphere rests on the "polluter pays" principle, a rationale that supports its validity against proportionality challenges.
Taxpayer data confidentiality. Article 69, paragraph twelve, section VI, of the Federal Tax Code, which excepts the forgiveness of a tax assessment, passes the proportionality test.
Official heading (Spanish): RESERVA DE DATOS DE LOS CONTRIBUYENTES. EL ARTÍCULO 69, PÁRRAFO DÉCIMO SEGUNDO, FRACCIÓN VI, DEL CÓDIGO FISCAL DE LA FEDERACIÓN, QUE PREVÉ COMO EXCEPCIÓN LA CONDONACIÓN DE UN CRÉDITO FISCAL, ES UNA MEDIDA QUE SUPERA EL TEST DE PROPORCIONALIDAD.
The exception to tax secrecy when a tax assessment is forgiven, in Article 69, paragraph twelve, section VI, of the Federal Tax Code, passes the proportionality test.
Tax on emissions of polluting gases into the atmosphere. Failure of the State of Mexico Financial Code to define "direct and indirect emissions" does not violate the legality principle (statutory reserve).
Official heading (Spanish): IMPUESTO A LA EMISIÓN DE GASES CONTAMINANTES A LA ATMÓSFERA. LA OMISIÓN DE DEFINIR EN EL CÓDIGO FINANCIERO DEL ESTADO DE MÉXICO Y MUNICIPIOS LAS "EMISIONES DIRECTAS E INDIRECTAS" NO VIOLA EL PRINCIPIO DE LEGALIDAD TRIBUTARIA EN SU VERTIENTE DE RESERVA DE LEY.
The State of Mexico Financial Code's failure to define "direct and indirect emissions" for the tax on polluting gas emissions into the atmosphere does not violate the statutory reserve principle.
Ecological taxes. Application of the statutory reserve principle, absolute and relative, in this area (State of Mexico legislation).
Official heading (Spanish): IMPUESTOS ECOLÓGICOS. APLICACIÓN DEL PRINCIPIO DE RESERVA DE LEY, EN SU CARÁCTER ABSOLUTO Y RELATIVO, EN ESA MATERIA (LEGISLACIÓN DEL ESTADO DE MÉXICO).
Statutory reserve in tax law requires that a statute define a tax's essential elements, such as taxpayers and object. Quantitative aspects such as base and rate may be developed by secondary rules within limits, for State of Mexico ecological taxes.
Legal interest in indirect amparo. When the normative system of the polluting gas emissions tax is challenged, the petitioner must prove the act of application with pertinent and suitable evidence (State of Mexico legislation).
Official heading (Spanish): INTERÉS JURÍDICO EN EL AMPARO INDIRECTO. CUANDO SE RECLAMA EL SISTEMA NORMATIVO DEL IMPUESTO A LA EMISIÓN DE GASES CONTAMINANTES A LA ATMÓSFERA, LA PARTE QUEJOSA DEBE ACREDITAR EL ACTO DE APLICACIÓN CON PRUEBA PERTINENTE E IDÓNEA (LEGISLACIÓN DEL ESTADO DE MÉXICO).
When challenging the normative system of the polluting gas emissions tax, the taxpayer must prove its act of application before the constitutional hearing; otherwise article 61, section XII, of the Amparo Law applies and the case is dismissed.
Rule 2.7.1.21 of the 2023 and 2024 Miscellaneous Tax Resolutions. By setting the deadline to send the digital tax invoice (CFDI), they do not violate legal certainty, statutory reservation or legal subordination.
Official heading (Spanish): REGLA 2.7.1.21 DE LAS RESOLUCIONES MISCELÁNEAS FISCALES PARA 2023 Y 2024. AL ESTABLECER EL PLAZO PARA REMITIR EL COMPROBANTE FISCAL DIGITAL POR INTERNET, NO VIOLAN LOS PRINCIPIOS DE SEGURIDAD JURÍDICA, RESERVA DE LEY Y SUBORDINACIÓN JURÍDICA.
Rule 2.7.1.21 of the 2023 and 2024 Resolutions, in setting the deadline to send the CFDI, does not breach legal certainty, statutory reservation or subordination, since article 29-A lets the SAT set it.
Financial Reporting Standards (NIF). Citing them in an administrative act does not harm the taxpayer.
Official heading (Spanish): NORMAS DE INFORMACIÓN FINANCIERA. SU CITA EN EL ACTO ADMINISTRATIVO NO CONLLEVA UNA AFECTACIÓN AL PARTICULAR.
Citing Mexican Financial Reporting Standards (NIF) in an administrative act does not prejudice the taxpayer: they are non-legislative accounting guidelines used to standardize and verify financial information.
Federal Tax Code. Distinction between the deadlines to conclude a desk audit and to issue the determining resolution.
Official heading (Spanish): CÓDIGO FISCAL DE LA FEDERACIÓN. DIFERENCIACIÓN DE PLAZOS EN LA CONCLUSIÓN DE LA REVISIÓN DE GABINETE Y EMISIÓN DE LA RESOLUCIÓN DETERMINANTE.
Under articles 46-A and 50 of the Federal Tax Code, an audit runs on two separate deadlines: twelve months for the accounting review and six months to issue the determining resolution.
Federal Tax Code. The audit powers in article 42, which allow verifying the materiality of taxpayers' operations, do not violate freedom of work under article 5 of the Constitution.
Official heading (Spanish): CÓDIGO FISCAL DE LA FEDERACIÓN. LAS FACULTADES DE LA AUTORIDAD FISCALIZADORA PREVISTAS EN EL ARTÍCULO 42, DE LA REFERIDA DISPOSICIÓN, A TRAVÉS DE LAS CUALES, PUEDE VERIFICAR LA MATERIALIDAD DE LAS OPERACIONES DE LOS CONTRIBUYENTES, NO CONTRAVIENEN LA LIBERTAD DE TRABAJO PREVISTA EN EL ARTÍCULO 5° DE LA CONSTITUCIÓN POLÍTICA DE LOS ESTADOS UNIDOS MEXICANOS.
Verifying the materiality of operations under article 42 of the Federal Tax Code does not infringe freedom of work under constitutional article 5, as it ties to the duty to keep proper accounting.
Freezing of bank accounts. The procedure in article 156-Bis of the Federal Tax Code is autonomous and independent from the administrative enforcement procedure.
Official heading (Spanish): INMOVILIZACIÓN DE CUENTAS BANCARIAS. EL PROCEDIMIENTO PREVISTO EN EL ARTÍCULO 156-BIS DEL CÓDIGO FISCAL DE LA FEDERACIÓN, ES AUTÓNOMO E INDEPENDIENTE AL PROCEDIMIENTO ADMINISTRATIVO DE EJECUCIÓN.
The account-freezing procedure in article 156-Bis of the Federal Tax Code is autonomous and independent from the administrative enforcement procedure.
Lapse of the authority's powers. It does not arise when the contested resolution is the response to a ruling request (consulta).
Official heading (Spanish): CADUCIDAD DE LAS FACULTADES DE LA AUTORIDAD. NO SE CONFIGURA CUANDO LA RESOLUCIÓN IMPUGNADA LA CONSTITUYE LA RESPUESTA A UNA CONSULTA.
The lapse of the authority's powers does not arise when the contested resolution is a reply to a ruling request, as it does not assess omitted taxes or penalties.
Refund request. The authority's power to issue a second information request about data the taxpayer already provided in response to the first is discretionary.
Official heading (Spanish): SOLICITUD DE DEVOLUCIÓN. LA FACULTAD DE LA AUTORIDAD FISCAL PARA FORMULAR UN SEGUNDO REQUERIMIENTO DE INFORMACIÓN, CUANDO SE REFIERA A DATOS, INFORMES O DOCUMENTOS QUE HAYAN SIDO APORTADOS POR EL CONTRIBUYENTE AL ATENDER EL PRIMER REQUERIMIENTO, ES DE CARÁCTER DISCRECIONAL.
In a refund request, a second request about information already supplied in answer to the first is within the authority's discretion. Article 22 of the Federal Tax Code, as in force in 2023, allows it.
Materiality of transactions reviewed by the tax authority. The date of the contract with a supplier is irrelevant to prove the agreed service existed.
Official heading (Spanish): MATERIALIDAD DE LAS OPERACIONES REVISADAS POR LA AUTORIDAD FISCAL. LA FECHA DEL CONTRATO CELEBRADO CON UN PROVEEDOR NO ES RELEVANTE PARA ACREDITAR LA EXISTENCIA DEL SERVICIO PACTADO.
In a materiality review, the date of the supplier contract does not prove the service was performed. A contract creates obligations but does not show they were carried out. Gather evidence that the service actually took place.
Article 76, first paragraph, of the Federal Tax Code. It does not apply when the authority did not discover the alleged infractions through its audit powers.
Official heading (Spanish): ARTÍCULO 76, PRIMER PÁRRAFO, DEL CÓDIGO FISCAL DE LA FEDERACIÓN. NO SE ACTUALIZA EL SUPUESTO QUE ESTE PREVEE, AL NO SER DESCUBIERTAS POR LA AUTORIDAD FISCAL, LAS INFRACCIONES IMPUTADAS MEDIANTE EL EJERCICIO DE SUS FACULTADES DE COMPROBACIÓN.
The 55% to 75% penalty in Article 76 of the Federal Tax Code presumes the authority discovered the omission. It does not apply if the infractions were not found through audit powers, for example when the taxpayer reported them itself.
Reimbursement of travel expenses. They are not taxable income for employees and assimilated salary earners for income tax purposes if their legitimacy is proven with supporting documents.
Official heading (Spanish): REEMBOLSO DE GASTOS POR VIÁTICOS. NO CONSTITUYEN INGRESOS GRAVADOS TRATÁNDOSE DE CONTRIBUYENTES SUJETOS AL RÉGIMEN DE SUELDOS, SALARIOS Y ASIMILADOS, PARA EFECTOS DEL IMPUESTO SOBRE LA RENTA, SI SE ACREDITA SU PROCEDENCIA CON LA DOCUMENTACIÓN SOPORTE.
Reimbursed travel expenses are not taxable income for employees and assimilated salary earners (Art. 93, section XVII, Income Tax Law) if proven with supporting documents. Keep records showing the spending served the employer.
Tax refunds. For the authority to make a second request for information or documents to verify a refund, the taxpayer must have fully complied with the first (interpretation of Article 22, seventh paragraph, Federal Tax Code).
Official heading (Spanish): DEVOLUCIÓN DE CONTRIBUCIONES. PARA QUE LA AUTORIDAD REALICE UN SEGUNDO REQUERIMIENTO DE INFORMACIÓN O DOCUMENTOS A FIN DE VERIFICAR SU PROCEDENCIA, EL CONTRIBUYENTE DEBE HABER CUMPLIDO TOTALMENTE CON EL PRIMERO (INTERPRETACIÓN DEL ARTÍCULO 22, PÁRRAFO SÉPTIMO, DEL CÓDIGO FISCAL DE LA FEDERACIÓN).
For the SAT to issue a second request in a refund claim, the taxpayer must have fully complied with the first (Article 22, seventh paragraph, Federal Tax Code). Partial compliance forfeits that protection.
Asset tax. The third transitory article of the Flat Tax Law sets no ten-year limit for requesting refunds of amounts paid in the ten years before 2008.
Official heading (Spanish): IMPUESTO AL ACTIVO. EL ARTÍCULO TERCERO TRANSITORIO DE LA LEY DEL IMPUESTO EMPRESARIAL A TASA ÚNICA NO ESTABLECE UN LÍMITE TEMPORAL DE DIEZ AÑOS PARA SOLICITAR LA DEVOLUCIÓN DE LAS CANTIDADES QUE SE HUBIERAN ENTERADO EN DICHO GRAVAMEN EN LOS DIEZ EJERCICIOS INMEDIATOS ANTERIORES AL EJERCICIO DE DOS MIL OCHO.
The third transitory article of the Flat Tax Law sets no ten-year cap for requesting refunds of asset tax paid in the ten years before 2008. Useful for pending refund claims.
Temporary restriction on the use of digital seal certificates to issue digital tax receipts (CFDI). It is an act of interference.
Official heading (Spanish): RESTRICCIÓN TEMPORAL DEL USO DE LOS CERTIFICADOS DE SELLO DIGITAL PARA LA EXPEDICIÓN DE COMPROBANTES FISCALES DIGITALES POR INTERNET. CONSTITUYE UN ACTO DE MOLESTIA.
The temporary restriction of a digital seal certificate for issuing CFDIs under Article 17-H Bis of the Federal Tax Code is an act of interference, not of deprivation, tested against the duty to state legal grounds and reasons.
Temporary restriction on the use of digital seal certificates to issue digital tax receipts. It is not a penalty.
Official heading (Spanish): RESTRICCIÓN TEMPORAL DEL USO DE LOS CERTIFICADOS DE SELLO DIGITAL PARA LA EXPEDICIÓN DE COMPROBANTES FISCALES DIGITALES POR INTERNET. NO CONSTITUYE UNA SANCIÓN.
The temporary restriction of the digital seal certificate under Article 17-H Bis of the Federal Tax Code is a precautionary measure, not a penalty. That shapes the defenses available against it.
Payroll tax. Effects of an amparo declaring unconstitutional the progressive rate in Article 5 of the Durango Finance Law, in force in 2023.
Official heading (Spanish): IMPUESTO SOBRE NÓMINAS. EFECTOS DEL AMPARO QUE DECLARA INCONSTITUCIONAL LA TASA PROGRESIVA PREVISTA EN EL ARTÍCULO 5 DE LA LEY DE HACIENDA DEL ESTADO DE DURANGO, VIGENTE EN 2023.
An amparo against the progressive payroll tax rate in Article 5 of Durango's Finance Law (2023) does not remove the duty to pay: the minimum rate is still owed. This limits the expected benefit of the amparo.
Duration of a field audit. Its regulation in the Federal Tax Code respects the principle of legal certainty.
Official heading (Spanish): DURACIÓN DE LA VISITA DOMICILIARIA. SU REGULACIÓN EN EL CÓDIGO FISCAL DE LA FEDERACIÓN RESPETA EL PRINCIPIO DE SEGURIDAD JURÍDICA.
The Federal Tax Code respects legal certainty in setting the maximum duration of a field audit and how it is counted, so taxpayers can understand when the authority must conclude it.
Strictly necessary expenses and social welfare benefits. Their regulation in the Income Tax Law as deductible items respects the principle of legal certainty.
Official heading (Spanish): GASTOS ESTRICTAMENTE INDISPENSABLES Y PRESTACIONES DE PREVISIÓN SOCIAL. SU REGULACIÓN EN LA LEY DEL IMPUESTO SOBRE LA RENTA PARA QUE RESULTEN CONCEPTOS DEDUCIBLES RESPETA EL PRINCIPIO DE SEGURIDAD JURÍDICA.
The Income Tax Law is clear enough on which expenses are strictly necessary and which social welfare benefits are deductible, so it respects legal certainty. Expenses tied to normal income-producing operations qualify.
Property tax. Effect of amparo against Article 130, section I of the Mexico City Tax Code (law in force in fiscal year 2023).
Official heading (Spanish): IMPUESTO PREDIAL. EFECTO DEL AMPARO CONTRA EL ARTÍCULO 130, FRACCIÓN I, DEL CÓDIGO FISCAL DE LA CIUDAD DE MÉXICO (LEGISLACIÓN VIGENTE EN EL EJERCICIO FISCAL 2023).
Amparo against Article 130, section I of the Mexico City Tax Code (2023 text) is limited to recalculating property tax with the 2017 values of the percentage-on-excess-of-lower-limit variable and refunding the difference paid.
Property tax. Article 130, section I of the Mexico City Tax Code violates the principle of tax proportionality (law in force in fiscal year 2023).
Official heading (Spanish): IMPUESTO PREDIAL. EL ARTÍCULO 130, FRACCIÓN I, DEL CÓDIGO FISCAL DE LA CIUDAD DE MÉXICO VIOLA EL PRINCIPIO DE PROPORCIONALIDAD TRIBUTARIA (LEGISLACIÓN VIGENTE EN EL EJERCICIO FISCAL 2023).
Article 130, section I of the Mexico City Tax Code, in its 2023 text, violates tax proportionality. Owners who paid property tax under that rate schedule have grounds for amparo.
Effective judicial protection. Treating an appeal as not filed because it was lodged at an Administrative Justice Court filing office other than the one authorized by administrative agreement violates this right (Jalisco law).
Official heading (Spanish): TUTELA JUDICIAL EFECTIVA. TENER POR NO INTERPUESTO UN RECURSO PRESENTADO EN UNA OFICIALÍA DE PARTES DEL TRIBUNAL DE JUSTICIA ADMINISTRATIVA, DIVERSA A LA AUTORIZADA POR UN ACUERDO ADMINISTRATIVO, TRANSGREDE ESE DERECHO (LEGISLACIÓN DEL ESTADO DE JALISCO).
Treating an appeal as not filed because it was lodged at a Jalisco Administrative Justice Court filing office other than the one set by administrative agreement violates effective judicial protection.
Tax incentive. Concept.
Official heading (Spanish): ESTÍMULO FISCAL. CONCEPTO.
Tax incentives are not governed by the proportionality and equity principles of constitutional article 31, section IV, as they do not shape how the tax is determined.
Tax incentive. The legislator must justify why the incentive is granted to certain sectors of the population.
Official heading (Spanish): ESTÍMULO FISCAL. EL LEGISLADOR DEBE JUSTIFICAR POR QUÉ SE CONCEDE EL INCENTIVO PARA CIERTOS SECTORES DE LA POBLACIÓN.
Although a tax incentive is not subject to tax proportionality and equity, the legislator must justify why it is granted to certain sectors.
Rule 2.12.3 of the 2019 Miscellaneous Tax Resolution. Information obtained under Option 2 is suitable to decide on a resolution's integrity and authorship.
Official heading (Spanish): REGLA 2.12.3 DE LA RESOLUCIÓN MISCELÁNEA FISCAL PARA 2019. LA INFORMACIÓN OBTENIDA SIGUIENDO LA OPCIÓN 2 CONTEMPLADA EN LA MISMA, ES IDÓNEA PARA RESOLVER SOBRE LA INTEGRIDAD Y AUTORÍA DE UNA RESOLUCIÓN.
If a resolution is attacked for lacking an autograph signature, the court clerk may check integrity and authorship under Option 2 of Rule 2.12.3 of the 2019 Resolution, and that information is suitable.
Third-party verification. The taxpayer must be given the results, together with the corresponding records and their annexes.
Official heading (Spanish): COMPULSA A TERCEROS. RESULTA OBLIGATORIO QUE SE DEN A CONOCER AL CONTRIBUYENTE LOS RESULTADOS DE ÉSTA, JUNTO CON LAS ACTAS RESPECTIVAS Y SUS ANEXOS.
When an audit uncovers facts about third parties (Federal Tax Code, art. 46, section IV), the authority must hand the taxpayer the records and annexes of that verification so it can defend itself.
Simplified trust regime (RESICO). Change.
Official heading (Spanish): RÉGIMEN SIMPLIFICADO DE CONFIANZA. CAMBIO.-
Under Article 113-E of the Income Tax Law, individuals with income up to $3,500,000 may opt into the simplified trust regime (RESICO). Above that amount they must move to another regime. Monitor income levels during the year.
Strictly indispensable expenses for taxpayers developing a hydrocarbons project: those arising from a social investment plan set out in the social impact assessment and social management plan.
Official heading (Spanish): GASTOS ESTRICTAMENTE INDISPENSABLES PARA LOS FINES DE LA ACTIVIDAD DE CONTRIBUYENTES QUE DESARROLLAN UN PROYECTO EN MATERIA DE HIDROCARBUROS, LOS DERIVADOS DE UN PLAN DE INVERSIÓN SOCIAL INDICADOS EN LA EVALUACIÓN DE IMPACTO SOCIAL Y PLAN DE GESTIÓN SOCIAL.
Deducting social investment plan costs arising from the social impact assessment and social management plan in hydrocarbon projects follows the strict indispensability standard of Article 27, Income Tax Law. Creditable VAT follows the same test (Art. 5, VAT Law).
Failures in the tax mailbox electronic communication system. The authority must prove it worked properly.
Official heading (Spanish): FALLAS EN EL SISTEMA DE COMUNICACIÓN ELECTRÓNICO DENOMINADO BUZÓN TRIBUTARIO, CORRESPONDE A LA AUTORIDAD ACREDITAR SU DEBIDO FUNCIONAMIENTO.
When a taxpayer alleges tax mailbox failures, the authority must prove proper operation. Where the Federal Tax Code is silent and the taxpayer could not file an appeal, the taxpayer's statement suffices, so as not to leave it defenseless.
Environmental remediation tax on material extraction. Articles 83 BIS-2 to 83 BIS-7 of the Querétaro Finance Law invade the Federation's exclusive jurisdiction.
Official heading (Spanish): IMPUESTO POR REMEDIACIÓN AMBIENTAL EN LA EXTRACCIÓN DE MATERIALES. LOS ARTÍCULOS 83 BIS-2 A 83 BIS-7 DE LA LEY DE HACIENDA DEL ESTADO DE QUERÉTARO, INVADEN LA COMPETENCIA EXCLUSIVA DE LA FEDERACIÓN.
Articles 83 BIS-2 to 83 BIS-7 of Querétaro's Finance Law, creating the environmental remediation tax on material extraction, invade the Federation's exclusive power to tax. A basis for amparo by extraction companies.
Offsetting under paragraphs six to eighteen of Article 23 of the Federal Tax Code. Its availability to taxpayers subject to audit powers does not violate the principle of equality.
Official heading (Spanish): COMPENSACIÓN PREVISTA EN LOS PÁRRAFOS SEXTO A DÉCIMO OCTAVO DEL ARTÍCULO 23 DEL CÓDIGO FISCAL DE LA FEDERACIÓN. SU PROCEDENCIA EN FAVOR DE CONTRIBUYENTES SUJETOS AL EJERCICIO DE FACULTADES DE COMPROBACIÓN, NO VIOLA EL PRINCIPIO DE IGUALDAD.
Allowing taxpayers under a desk or field audit to offset amounts under paragraphs six to eighteen of Article 23 of the Federal Tax Code does not violate equality.
Tax on remuneration for personal work. The surcharge in Article 3, second paragraph, of the 2021 Baja California Revenue Law serves a fiscal purpose subject to ordinary legislative justification.
Official heading (Spanish): IMPUESTO SOBRE REMUNERACIONES AL TRABAJO PERSONAL. LA SOBRETASA PREVISTA EN EL ARTÍCULO 3, PÁRRAFO SEGUNDO, DE LA LEY DE INGRESOS DEL ESTADO DE BAJA CALIFORNIA PARA EL EJERCICIO FISCAL DEL AÑO 2021, PERSIGUE UNA FINALIDAD FISCAL SUJETA A UNA MOTIVACIÓN LEGISLATIVA ORDINARIA.
The surcharge in Article 3, second paragraph, of Baja California's 2021 Revenue Law on payroll remuneration has a revenue purpose and does not require heightened legislative justification.
Refund of overpayment. After the taxpayer answers a first request and the authority still lacks elements to rule, it must issue a second request.
Official heading (Spanish): DEVOLUCIÓN DE SALDO A FAVOR. CUANDO EL PARTICULAR HAYA DESAHOGADO UN PRIMER REQUERIMIENTO Y LA AUTORIDAD CONSIDERE QUE NO CUENTA CON ELEMENTOS PARA RESOLVER LA PROCEDENCIA DE LA SOLICITUD CORRESPONDIENTE, SE ENCUENTRA CONSTREÑIDA A FORMULAR UN SEGUNDO REQUERIMIENTO.
If, after the first request, the authority still cannot decide a refund claim, it must issue a second request or use its audit powers. Denying the refund without doing so is unlawful.
Refund request. The TFJA lacks the evidence to rule on whether it is proper when the tax authority has not ruled on the merits.
Official heading (Spanish): SOLICITUD DE DEVOLUCIÓN. EL TRIBUNAL FEDERAL DE JUSTICIA ADMINISTRATIVA CARECE DE ELEMENTOS PROBATORIOS PARA PRONUNCIARSE RESPECTO A LA PROCEDENCIA DE LA MISMA, CUANDO LA AUTORIDAD FISCAL NO SE HAYA PRONUNCIADO RESPECTO AL FONDO DE LA CONTROVERSIA.
If the authority has not ruled on the merits of a refund request, the Court lacks the evidence to decide whether it is proper. It may annul for formal defects so the authority decides again.
Desk audit. It ends when the observations letter is notified, not when that notification takes effect.
Official heading (Spanish): REVISIÓN DE GABINETE. CULMINA CON LA NOTIFICACIÓN DEL OFICIO DE OBSERVACIONES, NO ASÍ AL MOMENTO EN QUE SURTA SUS EFECTOS DICHA NOTIFICACIÓN.
A desk audit ends when the observations letter is notified, not when the notification takes effect. That date matters when checking whether the authority met its deadline to conclude.
Electronic tax mailbox (buzón tributario). Obligation to enable it and consequences of not doing so (law in force until December 31, 2020).
Official heading (Spanish): BUZÓN TRIBUTARIO. OBLIGACIÓN DE HABILITARLO Y CONSECUENCIAS DE NO HACERLO (LEGISLACIÓN VIGENTE HASTA EL 31 DE DICIEMBRE DE 2020).
Under Article 17-K of the Federal Tax Code, RFC registrants must enable the tax mailbox and keep contact details updated. Failing to do so is treated as opposing electronic notice. Keeping it active avoids surprises.
Removal from the simplified trust regime (RESICO). It does not occur when the taxpayer files the annual income tax return late but spontaneously.
Official heading (Spanish): BAJA DEL RÉGIMEN SIMPLIFICADO DE CONFIANZA. NO SE ACTUALIZA CUANDO EL CONTRIBUYENTE PRESENTA SU DECLARACIÓN ANUAL DEL IMPUESTO SOBRE LA RENTA EN FORMA EXTEMPORÁNEA PERO ESPONTÁNEA.
Removal from RESICO is improper if the taxpayer filed the annual income tax return late but spontaneously, that is, before being notified of the challenged decision. Comply before any notification arrives.
Article 69-B of the Federal Tax Code in force in 2018. It cannot be used to presume nonexistent transactions in services rendered by an individual under the salaries and assimilated salaries regime.
Official heading (Spanish): ARTÍCULO 69-B DEL CÓDIGO FISCAL DE LA FEDERACIÓN VIGENTE EN 2018. NO TIENE EL ALCANCE DE PRESUMIR INEXISTENCIA DE OPERACIONES, RESPECTO DE LOS SERVICIOS QUE PRESTA LA PERSONA FÍSICA BAJO EL RÉGIMEN DE SUELDOS Y SALARIOS E INGRESOS ASIMILADOS A SALARIOS.
Article 69-B of the Federal Tax Code (2018) lets the SAT presume nonexistent transactions for invoice issuers (EFOS/EDOS), not for services by individuals on salaries or assimilated salaries who issue no invoices. Income and withholdings cannot be rejected this way.
Real estate acquisition tax. Effects of the amparo granted against articles 112 and 113 of the Mexico City Tax Code for violating tax proportionality (2022 law).
Official heading (Spanish): IMPUESTO SOBRE ADQUISICIÓN DE INMUEBLES. EFECTOS DEL AMPARO CONCEDIDO CONTRA LOS ARTÍCULOS 112 Y 113 DEL CÓDIGO FISCAL DE LA CIUDAD DE MÉXICO, POR VIOLACIÓN AL PRINCIPIO DE PROPORCIONALIDAD TRIBUTARIA (LEGISLACIÓN VIGENTE EN 2022).
Declaring articles 112 and 113 of the Mexico City Tax Code unconstitutional requires the amparo's effects to be modulated, since the invalidity stems from the fixed amount in the rate schedule. A taxpayer's gain is not necessarily full exemption.
Digital tax invoices (CFDI). Article 29-A, fourth paragraph, of the Federal Tax Code violates legal certainty by limiting cancellation to the fiscal year in which they were issued.
Official heading (Spanish): COMPROBANTES FISCALES DIGITALES POR INTERNET (CFDI). EL ARTÍCULO 29-A, CUARTO PÁRRAFO, DEL CÓDIGO FISCAL DE LA FEDERACIÓN VULNERA EL DERECHO A LA SEGURIDAD JURÍDICA AL DISPONER QUE EL PLAZO PARA SU CANCELACIÓN SÓLO ES DURANTE EL EJERCICIO FISCAL EN QUE SE EXPIDAN.
Limiting cancellation of a CFDI to the fiscal year of issuance, as Article 29-A, fourth paragraph, of the Federal Tax Code does, violates the taxpayer's right to legal certainty.
Prior notice (citatorio). It is unnecessary to leave one for the taxpayer to appear at the service of notice when the taxpayer could not be located at the tax domicile.
Official heading (Spanish): CITATORIO PREVIO. ES INNECESARIO DEJARLO PARA QUE EL CONTRIBUYENTE COMPAREZCA A DESAHOGAR LA DILIGENCIA DE NOTIFICACIÓN, CUANDO NO FUE LOCALIZABLE EN SU DOMICILIO FISCAL.
If third parties report that the taxpayer cannot be located at the tax domicile, no prior notice need be left before serving it. Keeping the tax domicile current avoids notices served without a chance to appear.
Electronic signature (e.firma) certificate. The requirements in procedure sheet 197/CFF, referenced by Rule 2.2.13 of the 2021 Miscellaneous Tax Resolution, do not violate the principle of legality.
Official heading (Spanish): CERTIFICADO DE E.FIRMA. LOS REQUISITOS PARA OBTENERLA, PREVISTOS EN LA FICHA DE TRÁMITE 197/CFF SEÑALADA EN LA REGLA 2.2.13 DE LA RESOLUCIÓN MISCELÁNEA FISCAL PARA 2021, NO VIOLAN EL PRINCIPIO DE LEGALIDAD.
The requirements to obtain an e.firma certificate in procedure sheet 197/CFF (Rule 2.2.13, 2021 Miscellaneous Tax Resolution) do not violate the principle of legality. SAT filings must conform to them.
Tax Administration Service. To establish the subject-matter competence of its administrative units, citing section I of article 7 of its Law is unnecessary.
Official heading (Spanish): SERVICIO DE ADMINISTRACIÓN TRIBUTARIA.PARA FUNDAR LA COMPETENCIA MATERIAL DE SUS UNIDADES ADMINISTRATIVAS ES INNECESARIA LA CITA DE LA FRACCIÓN I DEL ARTÍCULO 7 DE SU LEY.
To establish the subject-matter competence of its units, the SAT need not cite section I of article 7 of its Law, which merely lists the agency's general powers.
Presumed sale of goods. Under Article 60 of the Federal Tax Code, it applies only if the authority proves an acquisition not recorded in the accounting books.
Official heading (Spanish): PRESUNCIÓN DE ENAJENACIÓN DE BIENES. ESTABLECIDA EN EL ARTÍCULO 60 DEL CÓDIGO FISCAL DE LA FEDERACIÓN, SU PROCEDENCIA SE ENCUENTRA CONDICIONADA A QUE LA AUTORIDAD ACREDITE LA EXISTENCIA DE UNA ADQUISICIÓN NO REGISTRADA EN CONTABILIDAD.
The presumed-sale rule in Article 60 of the Federal Tax Code requires the authority to prove an acquisition of goods missing from the taxpayer's books. Without that proof it cannot presume income.
Presumed sale of goods. The presumption in Article 60 of the Federal Tax Code is rebuttable (iuris tantum).
Official heading (Spanish): PRESUNCIÓN DE ENAJENACIÓN DE BIENES. LA ESTABLECIDA EN EL ARTÍCULO 60 DEL CÓDIGO FISCAL DE LA FEDERACIÓN, CONSTITUYE UNA PRESUNCIÓN IURIS TANTUM.
If a taxpayer omits recording purchases, the authority may validly presume taxable income. The Article 60 presumption of the Federal Tax Code is rebuttable by contrary evidence.
Joint obligor. If the principal debtor cannot be located at its tax domicile, the payment demand must be served through the tax mailbox before payment is demanded from the joint obligor (legislation in force in 2021).
Official heading (Spanish): RESPONSABLE SOLIDARIO. SI EL DEUDOR PRINCIPAL SE ENCUENTRA COMO NO LOCALIZABLE EN SU DOMICILIO FISCAL, DEBERÁ NOTIFICÁRSELE EL REQUERIMIENTO DE PAGO POR BUZÓN TRIBUTARIO, PREVIO A REQUERIR EL PAGO DEL CRÉDITO AL RESPONSABLE SOLIDARIO (LEGISLACIÓN VIGENTE EN 2021).
If the principal debtor is not locatable, the authority must serve the payment demand through the tax mailbox before pursuing the joint obligor. Skipping that step means joint liability does not arise.
Head of the Tax Administration Service. Authorized to issue Rule 13.3 of the 2020 Miscellaneous Tax Resolution.
Official heading (Spanish): JEFE DEL SERVICIO DE ADMINISTRACIÓN TRIBUTARIA. ESTÁ FACULTADO PARA EMITIR LA REGLA 13.3 DE LA RESOLUCIÓN MISCELÁNEA FISCAL PARA 2020.
The head of the SAT is authorized to issue Rule 13.3 of the 2020 Miscellaneous Tax Resolution, based on an enabling clause. This weakens arguments that the rule was issued without authority.
Rule 13.3 of the First Resolution of Amendments to the 2020 Miscellaneous Tax Resolution. It does not violate the non-retroactivity principle in Article 14 of the Constitution.
Official heading (Spanish): REGLA 13.3 DE LA PRIMERA RESOLUCIÓN DE MODIFICACIONES A LA RESOLUCIÓN MISCELÁNEA FISCAL PARA 2020. NO TRASGREDE EL PRINCIPIO DE NO RETROACTIVIDAD PREVISTO EN EL ARTÍCULO 14 CONSTITUCIONAL.
Rule 13.3 of the First Amendments Resolution to the 2020 Miscellaneous Tax Resolution does not breach non-retroactivity under Article 14 of the Constitution. It does not reach the past, but publicizes an exception already in the law.
Field audit. Rule 13.3 of the 2020 Miscellaneous Tax Resolution applies, together with Article 46-A of the Federal Tax Code, to suspend the period to conclude it.
Official heading (Spanish): VISITA DOMICILIARIA. ES APLICABLE LA REGLA 13.3 DE LA RESOLUCIÓN MISCELÁNEA FISCAL PARA 2020, EN CONCORDANCIA CON LO DISPUESTO EN EL ARTÍCULO 46-A, DEL CÓDIGO FISCAL DE LA FEDERACIÓN, PARA EFECTOS DE LA SUSPENSIÓN DEL PLAZO PARA SU CONCLUSIÓN.
Rule 13.3 of the 2020 Miscellaneous Tax Resolution operates by law and, with Article 46-A, section VI, of the Federal Tax Code, suspends the deadline to conclude field audits. Anyone claiming untimeliness in 2020 audits must account for it.
Field audit. Temporary suspension periods for its conclusion due to the SARS-CoV2 (COVID-19) pandemic.
Official heading (Spanish): VISITA DOMICILIARIA. PLAZOS DE SUSPENSIÓN TEMPORAL PARA SU CONCLUSIÓN CON MOTIVO DE LA PANDEMIA POR EL VIRUS SARS-CoV2 (COVID-19).
Rule 13.3 of the 2020 Miscellaneous Tax Resolution suspended legal deadlines to start or conclude audit powers and draw up records during the pandemic. It affects deadline calculations for field audits in that period.
Electronic notice and acknowledgment of receipt of an electronic notification bearing a digital seal. They must be given full evidentiary value.
Official heading (Spanish): AVISO ELECTRÓNICO Y ACUSE DE RECIBO DE NOTIFICACIÓN ELECTRÓNICA QUE CONTENGAN SELLO DIGITAL. DEBE OTORGÁRSELES PLENO VALOR PROBATORIO.
The electronic notice and acknowledgment of receipt carry full evidentiary value if they bear a digital seal authenticating the information. Disproving them requires concrete evidence of a failure or alteration.
Federal Administrative Procedure Law. Article 35, section III, on notice by publication, must be read in line with the right to be heard in Article 14 of the Constitution: the authority must first investigate to locate the interested party's address.
Official heading (Spanish): LEY FEDERAL DE PROCEDIMIENTO ADMINISTRATIVO IX-TA-2aS-8 LEY FEDERAL DE PROCEDIMIENTO ADMINISTRATIVO. EL ARTÍCULO 35, FRACCIÓN III, DE LA REFERIDA LEY, QUE PREVÉ LA NOTIFICACIÓN POR EDICTOS, DEBE INTERPRETARSE CONFORME AL DERECHO DE AUDIENCIA PREVISTO EN EL ARTÍCULO 14 CONSTITUCIONAL, EN EL SENTIDO QUE, PREVIO A SU ACTUALIZACIÓN DEBE REALIZARSE UNA INVESTIGACIÓN TENDENTE A LOCALIZAR EL DOMICILIO DEL INTERESADO.
Before serving notice by publication under Article 35, section III, of the Federal Administrative Procedure Law, the authority must investigate the party's address, respecting the right to be heard (Article 14 of the Constitution). Without that search, service is open to challenge.
Value added tax. The exemption in Article 15, section I, of the VAT Law applies if mortgage loans for the purchase, expansion, construction or repair of real estate for residential use are granted to individuals.
Official heading (Spanish): IMPUESTO AL VALOR AGREGADO. LA EXENCIÓN CONTENIDA EN EL ARTÍCULO 15, FRACCIÓN I, DE LA LEY DE LA MATERIA SE ACTUALIZA SI LOS CRÉDITOS HIPOTECARIOS PARA LA ADQUISICIÓN, AMPLIACIÓN, CONSTRUCCIÓN O REPARACIÓN DE BIENES INMUEBLES DESTINADOS A CASA HABITACIÓN, SE OTORGAN A PERSONAS FÍSICAS
The exemption in Article 15, section I, of the VAT Law covers individuals who directly take out a mortgage to buy, expand, build or repair their home. It does not violate legal certainty.
Strictly indispensable expenses. They are determined by the nature of the underlying transactions, not by the name of the ledger account where the taxpayer recorded them.
Official heading (Spanish): GASTOS ESTRICTAMENTE INDISPENSABLES. PARA SU DETERMINACIÓN DEBE ESTARSE A LA NATURALEZA DE LAS OPERACIONES QUE LES DIERON ORIGEN, Y NO A LA DENOMINACIÓN DE LA CUENTA ESPECÍFICA DE LA CONTABILIDAD EN QUE EL CONTRIBUYENTE LOS HAYA REGISTRADO.
Whether an expense is strictly indispensable depends on the nature of the transaction, not the ledger account name. An expense does not lose deductibility because it sits in an account labeled differently. Document its link to the business activity.
Field audit. Legal nature and purpose of partial records, the last partial record and the final record. Law in force before the reform published on December 8, 2020.
Official heading (Spanish): VISITA DOMICILIARIA. NATURALEZA JURÍDICA Y OBJETO DE LAS ACTAS PARCIALES, LA ÚLTIMA ACTA PARCIAL Y EL ACTA FINAL. LEGISLACIÓN VIGENTE HASTA ANTES DE LA REFORMA PUBLICADA EL 08 DE DICIEMBRE DE 2020.
The precedent defines the nature and purpose of partial records, the last partial record and the final record in a field audit, under the law in force before the December 8, 2020 reform. It applies to audits governed by that regime.
Notice that the tax authority sends to inform the taxpayer it may come to the authority's offices to learn the facts or omissions found in an audit. Not an act of disturbance, it needs no grounds and reasoning.
Official heading (Spanish): OFICIO POR EL QUE LA AUTORIDAD FISCAL INFORMA AL CONTRIBUYENTE QUE PUEDE ACUDIR A SUS OFICINAS A CONOCER LOS HECHOS U OMISIONES DETECTADOS EN EL PROCEDIMIENTO DE FISCALIZACIÓN. AL NO CONSTITUIR UN ACTO DE MOLESTIA, NO REQUIERE LA FUNDAMENTACIÓN Y MOTIVACIÓN DE LA AUTORIDAD EMISORA DEL MISMO.
The notice inviting a taxpayer to learn the facts or omissions found in an audit is not an act of disturbance. It need not state the authority's competence or reasoning. A defense should not rest on that defect.
Tax returns. The taxpayer, not the tax authority, must prove whether their content is true or false when the authority assesses them in its audit powers.
Official heading (Spanish): DECLARACIONES FISCALES. CORRESPONDE AL CONTRIBUYENTE DEMOSTRAR LA VERACIDAD O FALSEDAD DE SU CONTENIDO Y NO A LA AUTORIDAD FISCAL, CUANDO ESTA LAS VALORA EN EJERCICIO DE SUS FACULTADES DE COMPROBACIÓN.
When the authority reviews a return in an audit, the taxpayer must prove its figures are accurate and supply supporting documents. The burden does not shift to the authority. Keep support for every reported figure.
Dietary supplements not listed as an exception in Article 2o.-A, section I, subsection b) of the Value Added Tax Law.
Official heading (Spanish): SUPLEMENTOS ALIMENTICIOS NO SEÑALADOS COMO EXCEPCIÓN EN EL INCISO B) DE LA FRACCIÓN I DEL ARTÍCULO 2o.-A DE LA LEY DEL IMPUESTO AL VALOR AGREGADO.
Imported dietary supplements not intended exclusively for nutrition bear VAT at the general 16% rate. The 0% rate in Article 2o.-A, section I, subsection b) does not apply. Importers and sellers should review their product classification.
Application of the 54% coefficient set out in Article 19 of the Single-Rate Business Tax Law.
Official heading (Spanish): APLICACIÓN DEL COEFICIENTE DEL 54% ESTABLECIDO EN EL ARTÍCULO 19 DE LA LEY DEL IMPUESTO EMPRESARIAL A TASA ÚNICA.
The authority is not required to apply the 54% coefficient under Article 19 of the Single-Rate Business Tax Law. It is a taxpayer prerogative, and the taxpayer decides whether to use it. Whoever wants the benefit must claim it.
Tax domicile. When a legal entity gives notice of a change, the authority must verify it against the entity's principal place of administration.
Official heading (Spanish): DOMICILIO FISCAL. EL AVISO DE CAMBIO POR UN CONTRIBUYENTE PERSONA MORAL DEBE SER CONSTATADO POR LA AUTORIDAD FISCAL RESPECTO DE LA ADMINISTRACIÓN PRINCIPAL DEL NEGOCIO.
For a legal entity's notice of change of tax domicile, the authority must verify the principal place of administration, where the business is organized or managed. Document where decisions are actually made.
Rule 3.13.28 of the 2023 Miscellaneous Tax Resolution. Exemption cases from filing monthly and annual returns.
Official heading (Spanish): REGLA 3.13.28 DE LA RESOLUCIÓN MISCELÁNEA FISCAL PARA 2023. SUPUESTOS DE EXENCIÓN PARA PRESENTAR LAS DECLARACIONES MENSUALES Y LA ANUAL CORRESPONDIENTES.
Under Rule 3.13.28 of the 2023 Miscellaneous Tax Resolution, the taxpayer remained required to file monthly and annual returns even without issuing CFDI for lack of income. Not issuing invoices does not equal exemption.
Statute of limitations of tax assessments. When the request is filed on the SAT portal, the authority has three months to respond and notify the taxpayer, who must be notified through the tax mailbox.
Official heading (Spanish): PRESCRIPCIÓN DE CRÉDITOS FISCALES. CUANDO SU SOLICITUD SE PRESENTA EN EL PORTAL DE INTERNET DEL SERVICIO DE ADMINISTRACIÓN TRIBUTARIA, LA AUTORIDAD CUENTA CON EL TÉRMINO DE TRES MESES PARA INFORMAR Y NOTIFICAR AL CONTRIBUYENTE QUE DEBIÓ HACERLO POR MEDIO DE BUZÓN TRIBUTARIO.
When a request to declare a tax assessment time-barred is filed on the SAT portal, the authority has three months to answer and notify through the tax mailbox. Without a response by then, there is ground for a nullity action.
Rule 3.10.5 of the 2023 Miscellaneous Tax Resolution. A nullity action against it requires a first concrete act of application.
Official heading (Spanish): REGLA 3.10.5., DE LA RESOLUCIÓN MISCELÁNEA FISCAL PARA 2023. PARA LA PROCEDENCIA DEL JUICIO CONTENCIOSO ADMINISTRATIVO FEDERAL REQUIERE UN PRIMER ACTO CONCRETO DE APLICACIÓN.
A nullity action challenging Rule 3.10.5 of the 2023 Miscellaneous Tax Resolution requires a first concrete act of application. If none appears, the case is dismissed as to the rule. Wait until the authority applies it.
Rule 2.2.15, fourth paragraph, of the 2024 Miscellaneous Tax Resolution. It sets two requirements that must both be met to deem a clarification request under Article 17-H Bis of the Federal Tax Code as not filed.
Official heading (Spanish): REGLA 2.2.15., CUARTO PÁRRAFO, DE LA RESOLUCIÓN MISCELÁNEA FISCAL PARA 2024. PREVÉ DOS REQUISITOS QUE SE DEBEN ACTUALIZAR DE FORMA CONJUNTA PARA TENER POR NO PRESENTADA LA SOLICITUD DE ACLARACIÓN A LA QUE SE REFIERE EL ARTÍCULO 17-H BIS DEL CÓDIGO FISCAL DE LA FEDERACIÓN.
Rule 2.2.15, fourth paragraph, of the 2024 Miscellaneous Tax Resolution requires two cumulative conditions to deem a clarification request (Art. 17-H Bis, Federal Tax Code) not filed. If only one is met, rejection is unlawful. Useful to restore restricted digital seals.
Advanced electronic signature. A document filed in the Online Justice System 2.0 is attributed to the signature holder, even if another name appears as the filer.
Official heading (Spanish): FIRMA ELECTRÓNICA AVANZADA. EL DOCUMENTO PRESENTADO EN EL SISTEMA DE JUSTICIA EN LÍNEA VERSIÓN 2.0, SE ATRIBUYE AL TITULAR DE DICHA FIRMA, AUN CUANDO EN LA PROMOCIÓN OBRE UN NOMBRE DIVERSO COMO PROMOVENTE.
A filing submitted through the Online Justice System 2.0 is attributed to the holder of the advanced electronic signature, even if the text names a different filer. The pro actione principle prevents the filing from being rejected.
Final record of a field audit. One prepared because the taxpayer corrected its tax position is a "ruling favorable to the taxpayer" for purposes of the lesividad action.
Official heading (Spanish): ACTA FINAL DE VISITA DOMICILIARIA. LA LEVANTADA PORQUE EL CONTRIBUYENTE CORRIGIÓ SU SITUACIÓN FISCAL CONSTITUYE UNA "RESOLUCIÓN FAVORABLE AL PARTICULAR" PARA EFECTOS DE SU IMPUGNACIÓN MEDIANTE EL JUICIO DE LESIVIDAD.
A final field-audit record prepared because the taxpayer corrected its tax position is a ruling favorable to the taxpayer that the authority may challenge through a lesividad action.
Special tax on production and services. When the 30% rate in Article 2, section II, subsection b) of the law applies to gambling and lotteries (legislation in force in 2015).
Official heading (Spanish): IMPUESTO ESPECIAL SOBRE PRODUCCIÓN Y SERVICIOS. MOMENTO EN QUE DEBE APLICARSE LA TASA DEL 30 % ESTABLECIDA EN EL ARTÍCULO 2o., FRACCIÓN II, INCISO B), DE LA LEY RELATIVA, POR LA REALIZACIÓN DE JUEGOS CON APUESTAS Y SORTEOS (LEGISLACIÓN VIGENTE EN 2015).
The precedent clarifies when the 30% special tax rate in Article 2, section II, subsection b) applies to gambling and lotteries, under legislation in force in 2015.
Excise tax (IEPS). Service stations have no right to request a refund of an undue payment of that tax arising from fuel purchases from Petróleos Mexicanos (law in force for fiscal years 2014 and 2015).
Official heading (Spanish): IMPUESTO ESPECIAL SOBRE PRODUCCIÓN Y SERVICIOS. LAS ESTACIONES DE SERVICIO NO CUENTAN CON EL DERECHO A SOLICITAR LA DEVOLUCIÓN DE UN PAGO DE LO INDEBIDO DE DICHA CONTRIBUCIÓN QUE DERIVE DE LA ADQUISICIÓN DE COMBUSTIBLES A PETRÓLEOS MEXICANOS (LEGISLACIÓN VIGENTE EN LOS EJERCICIOS FISCALES DE 2014 Y 2015).
For fiscal years 2014 and 2015, fuel stations have no right to seek a refund of excise tax overpaid on fuel purchased from Pemex.
Precautionary seizure of assets. It is a temporary enforcement measure; since it is not a definitive act, a nullity action against it is inadmissible.
Official heading (Spanish): ASEGURAMIENTO PRECAUTORIO DE BIENES. CONSTITUYE UNA MEDIDA DE APREMIO DE CARÁCTER TEMPORAL, POR LO QUE AL NO SER UN ACTO DEFINITIVO ES IMPROCEDENTE EL JUICIO CONTENCIOSO ADMINISTRATIVO EN SU CONTRA.
Precautionary seizure is a temporary measure, not a definitive act, so a nullity action does not lie against it. The final resolution is what must be challenged.
Tax Administration Service. A case where there is no substitution of authority in concluding a desk audit regarding issuance of the tax assessment.
Official heading (Spanish): SERVICIO DE ADMINISTRACIÓN TRIBUTARIA. CASO EN EL CUAL NO EXISTE SUSTITUCIÓN DE AUTORIDAD EN LA CONCLUSIÓN DE LA REVISIÓN DE GABINETE RESPECTO A LA EMISIÓN DEL CRÉDITO FISCAL.
There is no substitution of authority when a different unit issues the tax assessment, if it belongs to the same Administration that opened and closed the desk audit.
Substitution of tax authorities. It does not arise when two Administrations assigned to the same administrative unit are involved.
Official heading (Spanish): SUSTITUCIÓN DE AUTORIDADES FISCALES. NO SE ACTUALIZA CUANDO INTERVIENEN DOS ADMINISTRACIONES ADSCRITAS A UNA MISMA UNIDAD ADMINISTRATIVA.
No substitution of tax authorities occurs when two Administrations under the same administrative unit take part, since both may exercise audit powers.
Sale of scrap. What qualifies as such for VAT withholding purposes.
Official heading (Spanish): ENAJENACIÓN DE DESPERDICIOS. QUE LO CONSTITUYE PARA EFECTOS DE RETENCIÓN PARA EL IMPUESTO AL VALOR AGREGADO.
VAT must be withheld on scrap purchases by legal entities that use it as an industrial input or resell it, regardless of the form in which the scrap is presented.
Royalty payments for information on industrial, commercial or scientific experience, identified as know-how.
Official heading (Spanish): PAGOS POR CONCEPTO DE REGALÍAS CORRESPONDIENTES A INFORMACIONES RELATIVAS A EXPERIENCIAS INDUSTRIALES, COMERCIALES O CIENTÍFICAS, IDENTIFICADAS COMO KNOW-HOW.
A know-how contract requires an actual transfer of knowledge. Payments under it are royalties, taxed at the preferential rate in the applicable tax treaty.
Rule 2.2.7 of the 2018 Miscellaneous Tax Resolution does not violate Article 17-K of the Federal Tax Code by providing a choice between two contact mechanisms for the electronic notice that precedes service through the tax mailbox.
Official heading (Spanish): REGLA 2.2.7 DE LA RESOLUCIÓN MISCELÁNEA FISCAL PARA 2018. NO TRANSGREDE LO PREVISTO EN EL ARTÍCULO 17-K DEL CÓDIGO FISCAL DE LA FEDERACIÓN, AL DISPONER LA ELECCIÓN DE ENTRE DOS MECANISMOS COMO MEDIOS DE CONTACTO PARA EL ENVÍO DEL AVISO ELECTRÓNICO PREVIO A UNA NOTIFICACIÓN POR BUZÓN TRIBUTARIO.
Rule 2.2.7 of the 2018 Miscellaneous Tax Resolution is consistent with Article 17-K of the Federal Tax Code in letting taxpayers choose between two contact methods for the electronic notice sent before service through the tax mailbox.
Advanced electronic signature. Its generation is restricted to the holder of the digital certificate that supports it.
Official heading (Spanish): FIRMA ELECTRÓNICA AVANZADA. LA GENERACIÓN DE LA MISMA SE ENCUENTRA RESTRINGIDA ÚNICAMENTE AL TITULAR DEL CERTIFICADO DIGITAL QUE LA AMPARA.
An advanced electronic signature on an administrative act identifies the public official who issues it. Only the holder of the supporting digital certificate may generate it. Not just anyone can use it.
Advanced electronic signature. The requirements of Article 17-G, section V of the Federal Tax Code are not conditions for the signature's validity but for digital certificates.
Official heading (Spanish): FIRMA ELECTRÓNICA AVANZADA. LOS REQUISITOS DEL ARTÍCULO 17-G, FRACCIÓN V, DEL CÓDIGO FISCAL DE LA FEDERACIÓN NO FUERON ESTABLECIDOS COMO ELEMENTOS DE VALIDEZ DE LA ALUDIDA FIRMA, SINO QUE CONSTITUYEN REQUISITOS PARA LOS CERTIFICADOS DIGITALES.
The certificate's validity dates and the holder's public key (Art. 17-G, section V of the Federal Tax Code) are requirements for the digital certificate, not conditions for the advanced electronic signature's validity.
Record under the second-to-last paragraph of Article 42 of the Federal Tax Code. It is properly circumstantiated if it states how, when and where the interested party attended or failed to attend to learn the facts and omissions.
Official heading (Spanish): ACTA PREVISTA EN EL PENÚLTIMO PÁRRAFO DEL ARTÍCULO 42 DEL CÓDIGO FISCAL DE LA FEDERACIÓN. SE ENCUENTRA DEBIDAMENTE CIRCUNSTANCIADA SI EN ELLA SE ASIENTAN LAS CUESTIONES DE MODO, TIEMPO Y LUGAR EN LAS QUE ACONTECE LA ASISTENCIA O INASISTENCIA DEL INTERESADO PARA CONOCER LOS HECHOS Y OMISIONES DETECTADOS.
The record under the second-to-last paragraph of Article 42 of the Federal Tax Code is properly circumstantiated if it states the manner, time and place of the interested party's attendance or absence when learning the detected facts and omissions.
Verification of integrity and authorship of administrative acts in printed or digital documents signed with an e.firma or digital seal. The Miscellaneous Tax Resolution in force at the time of verification applies.
Official heading (Spanish): COMPROBACIÓN DE INTEGRIDAD Y AUTORÍA DE ACTOS ADMINISTRATIVOS QUE CONSTAN EN DOCUMENTOS IMPRESOS O DIGITALES FIRMADOS CON LA E. FIRMA O SELLO DIGITAL. ES APLICABLE LA RESOLUCIÓN MISCELÁNEA FISCAL VIGENTE AL MOMENTO EN QUE SE EFECTÚA LA VERIFICACIÓN.
To verify the integrity and authorship of a document bearing an e.firma or digital seal, apply the Miscellaneous Tax Resolution rule in force when the verification is done, not when the act was issued.
Freezing of bank accounts arising from tax assessments. A prior seizure record or a nullity action against the underlying assessment does not make it unlawful.
Official heading (Spanish): INMOVILIZACIÓN DE CUENTAS BANCARIAS DERIVADA DE CRÉDITOS FISCALES. EL ACTA PREVIA DE EMBARGO O LA PRESENTACIÓN DE JUICIO CONTENCIOSO ADMINISTRATIVO EN CONTRA DEL CRÉDITO QUE LA ORIGINA, NO PRODUCEN SU ILEGALIDAD.
Neither a prior seizure record nor a nullity action against the assessment makes an account freeze unlawful. A challenge requires proof that the tax interest is already secured. Taxpayers contesting a freeze should build that evidence first.
Field audit. After reviewing the financial statements audit report, the authority may examine all accounting records, not only what the public accountant did not provide.
Official heading (Spanish): VISITA DOMICILIARIA. LA AUTORIDAD PUEDE FISCALIZAR, DESPUÉS DE LA REVISIÓN DEL DICTAMEN DE ESTADOS FINANCIEROS, TODA LA CONTABILIDAD, YA QUE NO ESTÁ LIMITADA A SOLO REVISAR LA DOCUMENTACIÓN, INFORMACIÓN Y DATOS QUE NO FUERON PROPORCIONADOS POR EL CONTADOR PÚBLICO.
After reviewing the financial statements audit report, the authority may audit the entire accounting records in a field audit. It is not confined to what the public accountant did not provide. The contrary argument is unfounded.
Statute of limitations. It does not apply to the authority's collection powers when it computes updates and surcharges in an enforcement order on a previously established assessment.
Official heading (Spanish): CADUCIDAD. NO ES APLICABLE A LAS FACULTADES DE COBRO DE LA AUTORIDAD FISCAL AL LIQUIDAR AC- TUALIZACIONES Y RECARGOS EN UN MANDAMIENTO DE EJECUCIÓN, RESPECTO DE UN CRÉDITO PREVIAMENTE FINCADO.-
The limitation period in Article 67, Federal Tax Code, does not apply to collection powers when the authority computes updates and surcharges in an enforcement order on an already established assessment. Still check whether the base assessment lapsed.
VAT refund of credit balance. The taxpayer must prove in the case the strict indispensability of the expenditure for its corporate purpose or activities.
Official heading (Spanish): DEVOLUCIÓN DE SALDO A FAVOR DEL IMPUESTO AL VALOR AGREGADO. El CONTRIBUYENTE DEBE DEMOS- TRAR EN EL JUICIO LA ESTRICTA INDISPENSABILIDAD PARA LA REALIZACIÓN DEL OBJETO SOCIAL O ACTIVIDADES.-
In a VAT credit balance refund, merely asserting in court that investments qualify is not enough: the taxpayer must prove their strict indispensability to its corporate purpose or activities. Build that proof from the start.
Annual inflation adjustment. If the data for average annual debt balances came from the taxpayer's own working papers, the taxpayer must show why the items should not be used.
Official heading (Spanish): AJUSTE ANUAL POR INFLACIÓN. ELEMENTOS EMPLEADOS PARA EL SALDO PROMEDIO ANUAL DE DEUDAS, CORRESPONDE AL ACTOR ACREDITAR POR QUÉ NO DEBEN SER UTILIZADOS PARA SU DETERMINACIÓN, SI LA INFORMACIÓN SE OBTUVO DE SUS PAPELES DE TRABAJO.-
For the annual inflation adjustment, if the authority only changes amounts taken from the taxpayer's working papers to compute average debt balances, the taxpayer must show why they should not be used. Those papers can be used against it.
Volumetric controls. When the authority determines undeclared taxable income from their balances, it must give sufficient reasoning for that determination.
Official heading (Spanish): CONTROLES VOLUMÉTRICOS. CUANDO LA AUTORIDAD DETERMINE INGRESOS ACUMULABLES NO DECLARADOS POR EL CONTRIBUYENTE UTILIZANDO LOS SALDOS QUE ÉSTOS ARROJAN, SE DEBE MOTIVAR SUFICIENTEMENTE DICHA DETERMINACIÓN.-
When the authority determines omitted income from volumetric control balances that differ from the rest of the books, it must adequately explain their source. A defense point for fuel-sector taxpayers.
Refund. For requests to IMSS to succeed, the applicant must show the amounts arise from contributions paid without legal basis or as an undue payment made under an authority's act.
Official heading (Spanish): DEVOLUCIÓN. PARA LA PROCEDENCIA DE LAS SOLICI- TUDES FORMULADAS AL INSTITUTO MEXICANO DEL SEGURO SOCIAL, SE DEBE ACREDITAR QUE LOS MONTOS SURGEN DE CUOTAS PAGADAS SIN JUSTIFICACIÓN LEGAL O QUE CONSTITUYEN EL PAGO DE LO INDEBIDO POR REALIZARSE EN CUMPLIMIENTO A UN ACTO DE AUTORIDAD.-
For an IMSS refund to succeed, the applicant must show the amounts came from contributions paid without legal justification or from an undue payment made under an authority's act (Art. 299, Social Security Law; Art. 22, Federal Tax Code), given self-assessment.
Tax interest. Article 141, section VI, of the Federal Tax Code, allowing securities as guarantee only upon showing it is impossible to guarantee the full assessment by the other means listed, respects the principle of legislative reasonableness.
Official heading (Spanish): INTERÉS FISCAL. EL ARTÍCULO 141, FRACCIÓN VI, DEL CÓDIGO FISCAL DE LA FEDERACIÓN, AL ESTABLECER QUE LOS CONTRIBUYENTES PODRÁN GARANTIZARLO CON TÍTULOS VALOR SÓLO EN CASO DE QUE SE DEMUESTRE IMPOSIBILIDAD DE GARANTIZAR LA TOTALIDAD DEL CRÉDITO MEDIANTE LAS OTRAS FORMAS PREVISTAS EN EL MISMO NUMERAL, RESPETA EL PRINCIPIO DE RAZONABILIDAD LEGISLATIVA.
Allowing securities as a guarantee under Article 141, section VI, of the Federal Tax Code only when the full assessment cannot be covered by the other listed means is a reasonable legislative measure.
Tax authority audit powers. Article 48 of the Federal Tax Code, by allowing more than one request for information, data or documents, or for accounting records, outside a field audit, does not violate legality and legal certainty (law in force in 2016).
Official heading (Spanish): FACULTADES DE COMPROBACIÓN DE LAS AUTORIDADES FISCALES. EL ARTÍCULO 48 DEL CÓDIGO FISCAL DE LA FEDERACIÓN, AL ADMITIR LA POSIBILIDAD DE SOLICITAR EN MÁS DE UNA OCASIÓN INFORMES, DATOS O DOCUMENTOS, O LA PRESENTACIÓN DE LA CONTABILIDAD O PARTE DE ELLA PARA EL EJERCICIO DE AQUÉLLAS FUERA DE UNA VISITA DOMICILIARIA, NO TRANSGREDE LOS PRINCIPIOS DE LEGALIDAD Y SEGURIDAD JURÍDICA (LEGISLACIÓN VIGENTE EN 2016).
Article 48 of the Federal Tax Code lets the authority request information, documents or accounting records more than once outside a field audit without violating legality or legal certainty (2016 text). Treat every request with equal care.
Property tax. Article two, subsections a) and b) of the general agreement granting tax subsidies, published in the Mexico City Official Gazette on December 31, 2019, must be reviewed under the right to equality.
Official heading (Spanish): IMPUESTO PREDIAL. EL ARTÍCULO SEGUNDO, INCISOS A) Y B), DEL ACUERDO DE CARÁCTER GENERAL POR EL QUE SE OTORGAN SUBSIDIOS FISCALES PARA SU PAGO, PUBLICADO EN LA GACETA OFICIAL DE LA CIUDAD DE MÉXICO EL 31 DE DICIEMBRE DE 2019, DEBE ANALIZARSE A LA LUZ DEL DERECHO A LA IGUALDAD.
Article two, subsections a) and b) of the Mexico City property tax subsidy agreement (Official Gazette, December 31, 2019) must be assessed under the right to equality, not another standard.
Property tax. Article two, subsections a) and b) of the general agreement granting tax subsidies, published in the Mexico City Official Gazette on December 31, 2019, does not violate the right to equality.
Official heading (Spanish): IMPUESTO PREDIAL. EL ARTÍCULO SEGUNDO, INCISOS A) Y B), DEL ACUERDO DE CARÁCTER GENERAL POR EL QUE SE OTORGAN SUBSIDIOS FISCALES PARA SU PAGO, PUBLICADO EN LA GACETA OFICIAL DE LA CIUDAD DE MÉXICO EL 31 DE DICIEMBRE DE 2019, NO VIOLA EL DERECHO A LA IGUALDAD.
Article two, subsections a) and b) of the Mexico City property tax subsidy agreement does not violate the right to equality. This closes off claiming the subsidy on that argument.
Property tax. The distinction between beneficiaries in article two, subsections a) and b) of the general agreement granting tax subsidies, published in the Mexico City Official Gazette on December 31, 2019, does not amount to unequal treatment.
Official heading (Spanish): IMPUESTO PREDIAL. LA DISTINCIÓN ENTRE LOS BENEFICIARIOS PREVISTA EN EL ARTÍCULO SEGUNDO, INCISOS A) Y B), DEL ACUERDO DE CARÁCTER GENERAL POR EL QUE SE OTORGAN SUBSIDIOS FISCALES PARA SU PAGO, PUBLICADO EN LA GACETA OFICIAL DE LA CIUDAD DE MÉXICO EL 31 DE DICIEMBRE DE 2019, NO IMPLICA UNA DIFERENCIA DE TRATO.
The distinction between beneficiaries in article two, subsections a) and b) of the Mexico City property tax subsidy agreement (December 31, 2019) does not amount to unequal treatment.
Value added tax. Crediting of VAT paid on imports by taxpayers engaged in linear operations (law in force in 2018 and 2020).
Official heading (Spanish): IMPUESTO AL VALOR AGREGADO. ACREDITAMIENTO DEL PAGADO EN LA IMPORTACIÓN POR CONTRIBUYENTES QUE REALIZAN OPERACIONES LINEALES (LEGISLACIÓN VIGENTE EN 2018 Y 2020).
A taxpayer importing goods for resale in Mexico may credit import VAT without matching the imported goods to those sold in the month (2018 and 2020 law). Supports the credit against SAT rejections.
First Resolution of Amendments to the 2020 Miscellaneous Tax Resolution. Rule 13.3 is in force only for the 26 calendar days it sets.
Official heading (Spanish): PRIMERA RESOLUCIÓN DE MODIFICACIONES A LA RESOLUCIÓN MISCELÁNEA FISCAL PARA 2020 REGLA 13.3 DE LA PRIMERA RESOLUCIÓN DE MODIFICACIONES A LA RESOLUCIÓN MISCELÁNEA FISCAL PARA 2020, SU VIGENCIA SE CIRCUNSCRIBE AL PERIODO DE 26 DÍAS NATURALES EN ELLA ESTABLECIDO.
Rule 13.3 of the First Amendments Resolution to the 2020 Miscellaneous Tax Resolution applies only during the 26 calendar days it sets, notwithstanding article 7 of the Federal Tax Code.
Accounting records. How long information on changes in the share capital of legal entities must be kept.
Official heading (Spanish): CONTABILIDAD.TIEMPO EN QUE DEBE CONSERVARSE TRATÁNDOSE DE LA INFORMACIÓN RELACIONADA CON LAS MODIFICACIONES DEL CAPITAL SOCIAL DE LAS PERSONAS MORALES.
Records of capital contributions and changes to share capital must be kept for as long as the company exists, since they feed the contributed capital account.
Audited financial statements report. Scope of the presumption of legality it enjoys.
Official heading (Spanish): DICTAMEN DE ESTADOS FINANCIEROS.ALCANCE DE LA PRESUNCIÓN DE LEGALIDAD DE QUE GOZAN.
The presumption of legality of audited financial statements does not stop the authority, when reviewing under article 42 of the Federal Tax Code, from requesting additional information and documents from the taxpayer.
Income tax. Duty to compute distributed profit, regardless of whether shareholders who reduced share capital obtained a benefit or gain.
Official heading (Spanish): IMPUESTO SOBRE LA RENTA. OBLIGACIÓN DE DETERMINAR LA UTILIDAD DISTRIBUIDA, CON INDEPENDENCIA DE LA EXISTENCIA DE UN BENEFICIO O GANANCIA PARA LOS ACCIONISTAS QUE REDUJERON SU CAPITAL SOCIAL.
Any share capital reduction requires the company to compute distributed profit, whether or not the shareholders obtained a benefit or gain.
Income tax. Gains or losses generated through a transparent foreign legal entity are attributable to its members, under the tax transparency approach.
Official heading (Spanish): IMPUESTO SOBRE LA RENTA. LAS GANANCIAS O PÉRDIDAS GENERADAS A TRAVÉS DE UNA ENTIDAD JURÍDICA EXTRANJERA TRANSPARENTE SON ATRIBUIBLES A QUIENES LA CONFORMAN, ACORDE AL ENFOQUE DE TRANSPARENCIA FISCAL.
Gains or losses earned through a tax-transparent foreign entity are attributed to its members, not to the entity itself.
Income tax. Income obtained by Mexican residents through tax-transparent foreign legal vehicles must not be accumulated with their other income.
Official heading (Spanish): IMPUESTO SOBRE LA RENTA. LOS INGRESOS OBTENIDOS POR RESIDENTES EN MÉXICO, A TRAVÉS DE FIGURAS JURÍDICAS EXTRANJERAS TRANSPARENTES FISCALMENTE, NO DEBEN ACUMULARSE A LOS DE MÁS.
Income that Mexican residents earn through tax-transparent foreign vehicles is treated under the regime applicable to the relevant taxpayer and is not accumulated with their other income.
Statute of limitations. Computation of the period for refund of undue payment of withheld taxes.
Official heading (Spanish): PRESCRIPCIÓN. CÓMPUTO DEL PLAZO TRATÁNDOSE DE DEVOLUCIÓN DEL PAGO DE LO INDEBIDO DE CONTRIBUCIONES RETENIDAS.
The right to claim a refund of withheld taxes arises once the withholding is proven. It does not depend on the withholding agent filing and remitting, which would undermine tax legality and legal certainty.
Desk audit. The twelve-month expiration period under Article 46-A of the Federal Tax Code does not include the twenty-day term in Article 48, section VI.
Official heading (Spanish): REVISIÓN DE ESCRITORIO O GABINETE. EL PLAZO PARA LA CADUCIDAD DE LOS DOCE MESES QUE PREVÉ EL ARTÍCULO 46-A DEL CÓDIGO FISCAL DE LA FEDERACIÓN, NO INCLUYE EL TÉRMINO DE VEINTE DÍAS QUE CONTEMPLA EL ARTÍCULO 48, FRACCIÓN VI DEL MISMO ORDENAMIENTO.
The twelve months under Article 46-A of the Federal Tax Code run from service of the information request to service of the observations letter, and exclude the twenty days in Article 48, section VI. Compute audit deadlines accordingly.
Rule 13.3 of the First Resolution of Amendments to the 2020 Miscellaneous Tax Resolution complies with the principles of statutory reservation and hierarchical subordination, in relation to Articles 12 and 46-A of the Federal Tax Code.
Official heading (Spanish): REGLA 13.3. DE LA PRIMERA RESOLUCIÓN DE MODIFICACIONES A LA RESOLUCIÓN MISCELÁNEA FISCAL PARA 2020, CUMPLE CON LOS PRINCIPIOS DE RESERVA DE LEY Y SUBORDINACIÓN JERÁRQUICA, CON RELACIÓN A LOS ARTÍCULOS 12 Y 46-A DEL CÓDIGO FISCAL DE LA FEDERACIÓN.
Rule 13.3 of the First Resolution of Amendments to the 2020 Miscellaneous Tax Resolution respects statutory reservation and hierarchical subordination under Articles 12 and 46-A of the Federal Tax Code. It responded to COVID-19, treated as force majeure.
Rule 13.3 of the First Resolution of Amendments to the 2020 Miscellaneous Tax Resolution. Its application did not depend on the authority justifying the suspension, but on the condition arising that electronic means could not continue.
Official heading (Spanish): REGLA 13.3 DE LA PRIMERA RESOLUCIÓN DE MODIFICACIONES A LA RESOLUCIÓN MISCELÁNEA FISCAL PARA 2020. LA APLICACIÓN DE LA MISMA NO ESTABA SUPEDITADA A QUE LA AUTORIDAD JUSTIFICARA LA SUSPENSIÓN DECRETADA, SINO QUE DICHA REGLA ES APLICABLE AL SURTIRSE LA CONDICIÓN PARA ELLO AL NO PODER CONTINUAR POR MEDIOS ELECTRÓNICOS LA FACULTAD EJERCIDA.
Rule 13.3 applied without the authority having to justify the suspension in each case. It was enough that the condition arose: the power being exercised could not continue by electronic means.
Rule 13.3 of the First Resolution of Amendments to the 2020 Miscellaneous Tax Resolution. It does not violate the non-retroactivity principle of Article 14 of the Constitution.
Official heading (Spanish): REGLA 13.3 DE LA PRIMERA RESOLUCIÓN DE MODIFICACIONES A LA RESOLUCIÓN MISCELÁNEA FISCAL PARA 2020. NO TRASGREDE EL PRINCIPIO DE NO RETROACTIVIDAD PREVISTO EN EL ARTÍCULO 14 CONSTITUCIONAL.
Rule 13.3 does not breach the non-retroactivity principle in Article 14 of the Constitution. It does not operate retroactively; it publicizes an exception already provided for.
Income tax. The deduction for accrued interest and exchange loss on loans granted must be proved with records showing the payments that gave rise to them.
Official heading (Spanish): IMPUESTO SOBRE LA RENTA. LA DEDUCCIÓN POR CONCEPTO DE INTERESES DEVENGADOS Y PÉRDIDA CAMBIARIA CON MOTIVO DE LA CONCESIÓN DE CRÉDITOS DEBE PROBARSE CON LAS CONSTANCIAS QUE ACREDITEN QUE SE REALIZARON LOS PAGOS QUE LOS ORIGINARON.
To deduct accrued interest and exchange loss on loans granted, contracts or payment schedules are not enough. Records showing the underlying payments were actually made are required.
Field audit. Personal service of the letter referred to in the third-to-last paragraph of Article 42 of the Federal Tax Code does not harm the taxpayer.
Official heading (Spanish): VISITA DOMICILIARIA. LA NOTIFICACIÓN DEL OFICIO AL QUE HACE REFERENCIA EL ANTEPENÚLTIMO PÁRRAFO DEL ARTÍCULO 42 DEL CÓDIGO FISCAL DE LA FEDERACIÓN, REALIZADA DE MANERA PERSONAL, NO LE CAUSA PERJUICIO AL CONTRIBUYENTE.
If the taxpayer does not show, even circumstantially, that it enabled its tax mailbox, personal service of the letter under the third-to-last paragraph of Article 42 of the Federal Tax Code causes no harm. Keep the mailbox active and monitored.
Strictly indispensable expenses. They are determined by the nature of the underlying transactions, not by the name of the accounting ledger account where they were booked.
Official heading (Spanish): GASTOS ESTRICTAMENTE INDISPENSABLES. PARA SU DETERMINACIÓN DEBE ESTARSE A LA NATURALEZA DE LAS OPERACIONES QUE LES DIERON ORIGEN, Y NO A LA DENOMINACIÓN DE LA CUENTA ESPECÍFICA DE LA CONTABILIDAD EN QUE EL CONTRIBUYENTE LOS HAYA REGISTRADO.
Whether an expense is strictly indispensable turns on the nature of the underlying transactions, not on the name of the ledger account. An account labeled “Milling Cost” does not by itself define what was booked in it.
Field audit. Legal nature and purpose of partial records, the last partial record and the final record (law in force until the December 8, 2020 reform).
Official heading (Spanish): VISITA DOMICILIARIA. NATURALEZA JURÍDICA Y OBJETO DE LAS ACTAS PARCIALES, LA ÚLTIMA ACTA PARCIAL Y EL ACTA FINAL. LEGISLACIÓN VIGENTE HASTA ANTES DE LA REFORMA PUBLICADA EL 08 DE DICIEMBRE DE 2020.
In field audits, the auditor need not cite applicable rules or explain why the facts fit them in partial records. The ruling also defines the nature of the last partial record and the final record (law before the December 8, 2020 reform).
Expiration of the authority's powers. Computation of the period for taxes with a final monthly calculation.
Official heading (Spanish): CADUCIDAD DE FACULTADES DE LA AUTORIDAD. CÓMPUTO DEL PLAZO TRATÁNDOSE DE REVISIÓN DE IMPUESTOS CON CÁLCULO MENSUAL DEFINITIVO.
For taxes with a final monthly calculation, the expiration period runs under the 2004 Federal Tax Code: from the day after the taxpayer filed the tax return.
Tax returns. The taxpayer, not the authority, must prove whether their content is true or false when the authority assesses them in an audit.
Official heading (Spanish): DECLARACIONES FISCALES. CORRESPONDE AL CONTRIBUYENTE DEMOSTRAR LA VERACIDAD O FALSEDAD DE SU CONTENIDO Y NO A LA AUTORIDAD FISCAL, CUANDO ESTA LAS VALORA EN EJERCICIO DE SUS FACULTADES DE COMPROBACIÓN.
When the authority assesses tax returns in an audit, the taxpayer must prove whether the data are true or false and provide supporting documents. The burden does not shift to the authority.
Rule 13.3 of the First Resolution of Amendments to the 2020 Miscellaneous Tax Resolution. Its suspension does not apply if the audit was already suspended for another reason during those days.
Official heading (Spanish): IX-TA-2aS-5 REGLA 13.3 DE LA PRIMERA RESOLUCIÓN DE MODIFICACIONES A LA RESOLUCIÓN MISCELÁNEA FISCAL PARA 2020. EL PLAZO DE SUSPENSIÓN Y LOS EFECTOS QUE ESTABLECE, NO SE ACTUALIZAN SI EL PROCEDIMIENTO FISCALIZADOR YA SE ENCONTRABA SUSPENDIDO POR UNA CUESTIÓN DIVERSA DURANTE LOS DÍAS DE SUSPENSIÓN INDICADOS EN DICHA REGLA.
The Rule 13.3 suspension requires a running period. If the proceeding was already suspended for another reason between May 4 and May 29, 2020, the rule has no effect.
Bank account freeze. Notifying the taxpayer after the third day following the financial institution's report to the tax authority is a non-invalidating violation.
Official heading (Spanish): INMOVILIZACIÓN DE CUENTAS BANCARIAS. SU NOTIFICACIÓN AL CONTRIBUYENTE DESPUÉS DEL TERCER DÍA SIGUIENTE A AQUÉL EN QUE LAS AUTORIDADES FINANCIERAS LA HUBIEREN COMUNICADO A LA AUTORIDAD FISCAL, CONSTITUYE UNA VIOLACIÓN NO INVALIDANTE.
Notifying a taxpayer of a bank account freeze after the third day from the financial institution's report does not invalidate the act. The court reasons that the taxpayer can bring a nullity action once aware of it.
Returns. Errors in the form do not invalidate the right to offset exercised in them.
Official heading (Spanish): DECLARACIONES. LA PRESENTACIÓN CON ERRORES EN EL FORMATO, NO INVALIDA EL DERECHO A LA COMPENSACIÓN QUE SE EJERCE EN ELLAS.
Form errors in a return do not void the right to offset claimed in it. Under good faith and the right to self-correct, the authority cannot disregard the offset on that basis. Useful to defend offsets with formal defects.
Rule 2.3.4 of the 2022 Miscellaneous Tax Resolution. It respects the principles of legality and legal certainty.
Official heading (Spanish): REGLA 2.3.4 DE LA RESOLUCIÓN MISCELÁNEA FISCAL PARA 2022. RESPETA LOS PRINCIPIOS DE LEGALIDAD Y SEGURIDAD JURÍDICA.
Rule 2.3.4 of the 2022 Miscellaneous Tax Resolution respects legality and legal certainty: it does not exceed the primary norm, since a refund applicant must already be compliant. This limits challenges based on regulatory overreach.
Verification power. Article 42, section V, subsection e) of the Federal Tax Code provides a quick procedure whose sole purpose is to verify lawful possession in Mexico of foreign-origin goods.
Official heading (Spanish): FACULTAD DE VERIFICACIÓN. EL ARTÍCULO 42, FRACCIÓN V, INCISO E) DEL CÓDIGO FISCAL DE LA FEDERACIÓN DISPONE UN PROCEDIMIENTO ÁGIL, CUYA ÚNICA FINALIDAD ES VERIFICAR LA LEGAL TENENCIA EN EL PAÍS DE MERCANCÍAS DE PROCEDENCIA EXTRANJERA.
The quick procedure in Article 42, section V, subsection e) of the Federal Tax Code only verifies lawful possession of foreign goods in Mexico. It cannot be used to review tax and customs compliance, such as import taxes, which limits the authority.
Presumed improper transfer of the right to reduce tax losses. Article 69-B Bis of the Federal Tax Code does not violate the principle of non-retroactivity.
Official heading (Spanish): PRESUNCIÓN DE TRANSMISIÓN INDEBIDA DEL DERECHO A DISMINUIR PÉRDIDAS FISCALES. EL ARTÍCULO 69-B BIS DEL CÓDIGO FISCAL DE LA FEDERACIÓN, NO VIOLA EL PRINCIPIO DE IRRETROACTIVIDAD DE LA LEY.
Article 69-B Bis of the Federal Tax Code does not violate non-retroactivity: it does not bar using tax losses, only their improper transfer. Anyone restructuring with pending losses should document the business purpose.
Pawnshop tax. Articles 69 T, 69 T Bis, 69 T Ter and 69 T Quáter of the State of Mexico Financial Code, which regulate it, violate tax proportionality.
Official heading (Spanish): IMPUESTO A CASAS DE EMPEÑO. LOS ARTÍCULOS 69 T, 69 T BIS, 69 T TER Y 69 T QUÁTER DEL CÓDIGO FINANCIERO DEL ESTADO DE MÉXICO Y MUNICIPIOS QUE LO REGULAN, VIOLAN EL PRINCIPIO DE PROPORCIONALIDAD TRIBUTARIA.
Articles 69 T, 69 T Bis, 69 T Ter and 69 T Quáter of the State of Mexico Financial Code, which govern the pawnshop tax, violate tax proportionality. A basis for amparo by pawnshops.
Payroll tax. Article Nine of the 2020 Chihuahua Revenue Law does not violate tax equity.
Official heading (Spanish): IMPUESTO SOBRE NÓMINAS. EL ARTÍCULO NOVENO DE LA LEY DE INGRESOS DEL ESTADO DE CHIHUAHUA PARA EL EJERCICIO FISCAL 2020, NO VIOLA EL PRINCIPIO DE EQUIDAD TRIBUTARIA.
Article Nine of the 2020 Chihuahua Revenue Law, on the payroll tax, does not violate tax equity. It limits equity-based challenges to that tax.
Fees. The charge for recording or registering deeds in Article 52, section I of the Durango Treasury Law does not violate the tax principles of proportionality and equity.
Official heading (Spanish): DERECHOS. LA CUOTA POR INSCRIPCIÓN O REGISTRO DE TÍTULOS ESTABLECIDA EN LA FRACCIÓN I DEL ARTÍCULO 52 DE LA LEY DE HACIENDA DEL ESTADO DE DURANGO NO VIOLA LOS PRINCIPIOS TRIBUTARIOS DE PROPORCIONALIDAD Y EQUIDAD.
The registration fee in Article 52, section I of the Durango Treasury Law does not violate tax proportionality or equity, even though it is higher than the fees in the article's other sections.
Deduction of accrued unpaid interest. It is not conditioned on presenting a tax invoice (comprobante fiscal).
Official heading (Spanish): DEDUCCIÓN POR CONCEPTO DE INTERESES DEVENGADOS NO PAGADOS. NO ESTÁ CONDICIONADA A LA EXHIBICIÓN DE COMPROBANTE FISCAL.
Deducting accrued, unpaid interest does not require a tax invoice, because the party owing the interest cannot demand that one be issued.
Federal Tax Code. Legality of service of process carried out in tax matters using pre-printed forms.
Official heading (Spanish): CÓDIGO FISCAL. LEGALIDAD DE LAS DILIGENCIAS DE NOTIFICACIÓN, PRACTICADAS EN MATERIA FISCAL A TRAVÉS DE FORMATOS PRE IMPRESOS.
A notice left on a fully pre-printed form does not by itself leave the taxpayer defenseless. Validity of the service turns on how the visit was actually carried out, not on the form used.
Refund of undue payment. It must be denied, regardless of any economic benefit, where the taxpayer did not first amend the return in which the amount was deducted.
Official heading (Spanish): DEVOLUCIÓN DE PAGO DE LO INDEBIDO. DEBE NEGARSE CON INDEPENDENCIA DEL BENEFICIO ECONÓMICO OBTENIDO, AL NO ACREDITAR LA PREVIA RECTIFICACIÓN DE LA DECLARACIÓN RESPECTIVA DONDE SE CONSIDERÓ DICHO IMPORTE COMO DEDUCCIÓN.
If the amount claimed as an undue-payment refund was deducted, the related return must first be amended. Without that amendment the refund is denied, regardless of any economic benefit to the taxpayer.
Fully paid-up shares (acciones liberadas). Their sale must meet the requirements of Article 120 of the General Law of Business Entities for the transaction to be proven.
Official heading (Spanish): ACCIONES LIBERADAS. SU VENTA SE ENCUENTRA SUJETA A LOS REQUISITOS PREVISTOS EN EL ARTÍCULO 120 DE LA LEY GENERAL DE SOCIEDADES MERCANTILES, A FIN DE QUE PUEDA ACREDITARSE SU EFECTIVA REALIZACIÓN.
The sale of fully paid-up shares (Art. 116, General Law of Business Entities) must satisfy Article 120 requirements to prove it took place. Document share transactions with those formalities in mind for tax purposes.
Materiality of transactions backed by tax invoices. For non-complex services requiring no specialization, proving a contract was signed is unnecessary.
Official heading (Spanish): MATERIALIDAD DE LAS OPERACIONES AMPARADAS EN COMPROBANTES FISCALES. PARA ACREDITARLA TRATÁNDOSE DE SERVICIOS NO COMPLEJOS O QUE NO REQUIERAN UNA ESPECIALIZACIÓN, ES INNECESARIO DEMOSTRAR LA CELEBRACIÓN DE UN CONTRATO.
To prove the materiality of non-complex, non-specialized services backed by tax invoices, showing a signed contract is unnecessary. Other evidence may suffice in a defense.
Burden of proof. It falls on taxpayers regarding the presumptions in articles 55 (section II), 56 (first paragraph, section II) and 60, in relation to 58, all of the Federal Tax Code.
Official heading (Spanish): CARGA DE LA PRUEBA. RECAE EN LOS CONTRIBUYENTES AL TRATARSE DE LAS PRESUNCIONES ESTABLECIDAS EN LOS ARTÍCULOS 55, FRACCIÓN II, 56, PRIMER PÁRRAFO, FRACCIÓN II Y 60 RELACIONADO CON EL DIVERSO 58, TODOS DEL CÓDIGO FISCAL DE LA FEDERACIÓN.-
The presumptions in articles 55, 56 and 60 of the Federal Tax Code, read with article 58, can be rebutted, and the taxpayer carries the burden of presenting evidence that defeats them.
Competence of the audit authority. When it queries its databases, it need not cite any specific normative provision to establish competence.
Official heading (Spanish): COMPETENCIA DE LA AUTORIDAD FISCALIZADORA. CUANDO REALIZA CONSULTAS A SUS BASES DE DATOS, NO ESTÁ OBLIGADA A PRECISAR ALGUNA PORCIÓN NORMATIVA PARA FUNDARLA.
The audit authority need not cite a specific provision of the SAT Internal Regulations to establish its competence when it consults its databases to support its resolutions.
Third-party verification. The taxpayer must be given the results, together with the corresponding records and their annexes.
Official heading (Spanish): COMPULSA A TERCEROS. RESULTA OBLIGATORIO QUE SE DEN A CONOCER AL CONTRIBUYENTE LOS RESULTADOS DE ÉSTA, JUNTO CON LAS ACTAS RESPECTIVAS Y SUS ANEXOS.
The authority must give the audited taxpayer the results of third-party verifications, with records, annexes and work papers, to respect its right to be heard.
Presumption of sale of goods in article 60 of the Federal Tax Code. The authority need not prove that the taxpayer keeps accounting records of its acquisitions.
Official heading (Spanish): PRESUNCIÓN DE ENAJENACIÓN DE BIENES ESTABLECIDA EN EL ARTÍCULO 60 DEL CÓDIGO FISCAL DE LA FEDERACIÓN. LA AUTORIDAD NO ESTÁ OBLIGADA A ACREDITAR QUE EL CONTRIBUYENTE CUENTA CON REGISTROS CONTABLES DE SUS ADQUISICIONES.
When the taxpayer does not produce records of acquired goods, the authority may presume they were left unrecorded (Federal Tax Code, art. 60) without proving that accounting records exist.
Excise tax (IEPS). Service stations have no right to request a refund of an undue payment of that tax arising from fuel purchases from Petróleos Mexicanos (law in force for fiscal years 2014 and 2015).
Official heading (Spanish): IMPUESTO ESPECIAL SOBRE PRODUCCIÓN Y SERVICIOS. LAS ESTACIONES DE SERVICIO NO CUENTAN CON EL DERECHO A SOLICITAR LA DEVOLUCIÓN DE UN PAGO DE LO INDEBIDO DE DICHA CONTRIBUCIÓN QUE DERIVE DE LA ADQUISICIÓN DE COMBUSTIBLES A PETRÓLEOS MEXICANOS (LEGISLACIÓN VIGENTE EN LOS EJERCICIOS FISCALES DE 2014 Y 2015).
Under the law in force for 2014 and 2015, service stations cannot request refunds of IEPS excise tax paid in error on gasoline and diesel bought from Pemex.
Assessment of taxes. It is unlawful when based on a taxpayer category different from the one in the audit order.
Official heading (Spanish): DETERMINACIÓN DE CONTRIBUCIONES. RESULTA ILEGAL CUANDO SE MOTIVA EN UNA CATEGORÍA DEL CONTRIBUYENTE DIVERSA A LA SEÑALADA EN LA ORDEN DE VISITA.
It is unlawful to assess taxes under a different capacity than the one that prompted the audit, such as joint liability when the audit order targeted the direct taxpayer. The reasoning is deficient because the obligations differ.
Verification powers. It suffices to show the information exchange request to foreign authorities was issued and sent in order to extend the period.
Official heading (Spanish): FACULTADES DE COMPROBACIÓN. ES SUFICIENTE DEMOSTRAR LA EMISIÓN Y ENVÍO DE LA SOLICITUD DE INTERCAMBIO DE INFORMACIÓN A AUTORIDADES EXTRANJERAS PARA LA AMPLIACIÓN DEL PLAZO.
To extend the audit period because of an information request to foreign authorities, it suffices to show it was issued and sent; the authority need not prove receipt or reply. A company cannot demand that proof.
Verification powers. The authority must state the reasons that motivated the extension of the period to conclude them.
Official heading (Spanish): FACULTADES DE COMPROBACIÓN. LA AUTORIDAD DEBE EXPRESAR LAS RAZONES QUE MOTIVARON LA AMPLIACIÓN DEL PLAZO PARA SU CONCLUSIÓN.
The authority must provide legal basis and reasons for extending the audit conclusion period, stating why it did so. An extension with no stated reasons is a weak point that can be attacked.
Income tax. Taxable income for a Mexican resident from taxpayers with direct or indirect participation in a foreign entity does not depend on the foreign entity's source of wealth.
Official heading (Spanish): IMPUESTO SOBRE LA RENTA. LOS INGRESOS GRAVADOS, PARA UN RESIDENTE EN MÉXICO, PROVENIENTES DE CONTRIBUYENTES CON PARTICIPACIÓN DIRECTA O INDIRECTA EN UNA ENTIDAD EXTRANJERA, NO DESCANSAN EN LA FUENTE DE RIQUEZA DE LA ENTIDAD EXTRANJERA.
The regime for income a Mexican resident earns through foreign entities in which it holds an interest does not turn on whether the foreign entity's source of wealth is in Mexico or abroad, but on whether the resident has that income.
Preferential tax regime (REFIPRES). It is unnecessary to analyze the foreign tax regime as a whole to determine whether its rules apply.
Official heading (Spanish): RÉGIMEN FISCAL PREFERENTE (REFIPRES). ES INNECESARIO ANALIZAR LA TOTALIDAD DEL RÉGIMEN FISCAL EXTRANJERO, PARA DETERMINAR SI SUS REGLAS RESULTAN O NO APLICABLES.
To treat income as subject to a REFIPRE it is enough to know two data points: the amount of income and the tax actually paid abroad. There is no need to analyze or apply foreign law.
Strictly indispensable expenses. Income tax deductibility depends on the nature of the underlying transaction, not on how it is described in the tax invoice.
Official heading (Spanish): EROGACIONES ESTRICTAMENTE INDISPENSABLES. LA PROCEDENCIA DE SU DEDUCIBILIDAD EN EL IMPUESTO SOBRE LA RENTA NO DEPENDE DE LA FORMA EN QUE FUERON DESCRITAS EN EL COMPROBANTE FISCAL QUE LAS AMPARE, SINO DE LA NATURALEZA DE LA OPERACIÓN QUE LES DIO ORIGEN.
Whether an expense is strictly indispensable depends on the transaction that gave rise to it and its link to the business, not on how the tax invoice describes it. Keep evidence of the business purpose behind the expense.
Materiality of transactions questioned by the authority. Accounting expert evidence is insufficient if it only shows the accounting entry.
Official heading (Spanish): MATERIALIDAD DE LAS OPERACIONES OBSERVADAS POR LA AUTORIDAD. PARA ACREDITARLA ES INSUFICIENTE LA PRUEBA PERICIAL EN MATERIA CONTABLE SI ÉSTA SE ENCUENTRA ENCAMINADA A DEMOSTRAR ÚNICAMENTE EL REGISTRO CONTABLE.
Accounting expert evidence that only shows transactions were booked does not prove their materiality. It must tie the entry to the real transaction. Pair it with contracts, deliverables and payments.
Single Rate Business Tax Law. Taxable income is determined on a cash-flow basis.
Official heading (Spanish): LEY DEL IMPUESTO EMPRESARIAL A TASA ÚNICA. LA DETERMINACIÓN DE INGRESOS GRAVADOS SE REALIZARÁ CON BASE EN EL FLUJO DE EFECTIVO.
Under the Single Rate Business Tax Law, taxable income is determined on a cash-flow basis. Only amounts actually received from sales, services or the use or enjoyment of property count.
Single Rate Business Tax Law. Conditions for treating certain receipts as taxable income from sales in the case of insurance companies.
Official heading (Spanish): LEY DEL IMPUESTO EMPRESARIAL A TASA ÚNICA. SUPUESTOS QUE DEBEN CONCURRIR PARA QUE SE ACTUALICE LA ASIMILACIÓN DE INGRESOS GRAVADOS POR ENAJENACIÓN DE BIENES PARA EFECTOS DE DICHO IMPUESTO, TRATÁNDOSE DE INSTITUCIONES DE SEGUROS.
For Single Rate Business Tax purposes, the ruling sets out the conditions that must coincide for certain insurer receipts to be treated as sales income where the insurer reinsured and deducted the equity reduction.
Fiscal symmetry. It is not a constitutional guarantee but a statement of tax policy.
Official heading (Spanish): SIMETRÍA FISCAL. NO ES UNA GARANTÍA CONSTITUCIONAL SINO UN ENUNCIADO DE POLÍTICA FISCAL.
Fiscal symmetry is not a constitutional guarantee but a statement of tax policy. If the authority relies on it to support an assessment, the court must weigh it accordingly.
Deduction for intangible asset investments. It is improper for commercial goodwill.
Official heading (Spanish): DEDUCCIÓN POR INVERSIONES DE ACTIVO INTANGIBLE. ES IMPROCEDENTE TRATÁNDOSE DE CRÉDITO COMERCIAL.
A taxpayer cannot deduct as an intangible asset the appraised going-concern market value of its own business. Commercial goodwill does not qualify for this deduction.
Constructive dividends. Salaries received by a company's partners from a different legal entity cannot be treated as such.
Official heading (Spanish): DIVIDENDOS FICTOS. NO SE PUEDEN EQUIPARAR COMO TALES A LOS SUELDOS Y SALARIOS PERCIBIDOS POR LOS SOCIOS DE UNA EMPRESA RECIBIDOS POR PARTE DE UNA DIVERSA PERSONA MORAL.
Salaries that partners receive from a different legal entity cannot be treated as constructive dividends. The rule on non-deductible payments benefiting partners does not extend to situations the legislature did not provide for.
Penalty waiver. The right under Article 69-G of the Federal Tax Code depends on the taxpayer signing a conclusive agreement.
Official heading (Spanish): CONDONACIÓN DE MULTAS. EL DERECHO PREVISTO EN EL ARTÍCULO 69-G DEL CÓDIGO FISCAL DE LA FEDERACIÓN, ESTÁ SUPEDITADO A QUE LA CONTRIBUYENTE SUSCRIBA UN ACUERDO CONCLUSIVO.
The one-time penalty waiver in Article 69-G of the Federal Tax Code requires that the taxpayer have signed a first conclusive agreement before PRODECON. Without it, the waiver is unavailable.
Taxpayer's rights to correct its tax position and request a conclusive agreement. The authority does not prevent them by omitting detailed facts or omissions in the relevant record.
Official heading (Spanish): DERECHOS DEL CONTRIBUYENTE A CORREGIR SU SITUACIÓN FISCAL Y A SOLICITAR LA ADOPCIÓN DE UN ACUERDO CONCLUSIVO. LA AUTORIDAD FISCAL NO IMPIDE SU EJERCICIO SI OMITE DETALLAR LOS HECHOS U OMISIONES QUE PUEDAN ENTRAÑAR INCUMPLIMIENTO EN EL PAGO DE CONTRIBUCIONES EN EL ACTA RELATIVA.
That the authority fails to detail the detected facts or omissions in the record does not, by itself, prevent the taxpayer from correcting its tax position or requesting a conclusive agreement.
Foreign exchange gain. The observations letter fails the constitutional grounding requirement if it omits the provision defining it as accruable income for income tax (law in force 2015 and 2016).
Official heading (Spanish): GANANCIA CAMBIARIA. EL OFICIO DE OBSERVACIONES INCUMPLE LA GARANTÍA CONSTITUCIONAL DE FUNDAMENTACIÓN, SI OMITE SEÑALAR EL PRECEPTO LEGAL QUE LA DEFINE COMO INGRESO ACUMULABLE PARA EFECTOS DEL IMPUESTO SOBRE LA RENTA [LEGISLACIÓN VIGENTE EN 2015 Y 2016].
An observations letter lacks proper grounding if it does not cite the provision defining foreign exchange gain as accruable income for income tax (2015 and 2016 law). Always check the provisions the authority cites.
Facts or omissions that may indicate non-payment of taxes. It suffices that the record shows they were disclosed, even if undetailed, when the attendee signs in agreement.
Official heading (Spanish): HECHOS U OMISIONES DETECTADOS QUE PUEDAN ENTRAÑAR INCUMPLIMIENTO EN EL PAGO DE CONTRIBUCIONES. RESULTA SUFICIENTE QUE EN EL ACTA RELATIVA CONSTE QUE LA AUTORIDAD LOS DIO A CONOCER A LA CONTRIBUYENTE, AUNQUE NO APAREZCAN DETALLADOS, CUANDO EL COMPARECIENTE FIRMA DE CONFORMIDAD.
It suffices that the record shows the authority disclosed the facts or omissions, even without detail, where the person attending signs in agreement. Think twice before signing such a record.
Article 41-B of the Federal Tax Code in force until 2019. It grants the authority power to verify the domicile given to the RFC, which differs from audit powers.
Official heading (Spanish): ARTÍCULO 41-B DEL CÓDIGO FISCAL DE LA FEDERACIÓN VIGENTE HASTA 2019. PREVÉ LA FACULTAD DE VERIFICACIÓN DE LAS AUTORIDADES FISCALES PARA CONSTATAR EL DOMICILIO PROPORCIONADO AL REGISTRO FEDERAL DE CONTRIBUYENTES, LA CUAL ES DIFERENTE A LAS FACULTADES DE COMPROBACIÓN.
Article 41-B of the Federal Tax Code (in force until 2019) lets the authority verify the domicile registered with the RFC. It is a separate power from the audit powers in Article 42 of the Federal Tax Code.
Head of the Tax Administration Service. He is empowered to issue Rule 13.3 of the 2020 Miscellaneous Tax Resolution.
Official heading (Spanish): JEFE DEL SERVICIO DE ADMINISTRACIÓN TRIBUTARIA. ESTÁ FACULTADO PARA EMITIR LA REGLA 13.3 DE LA RESOLUCIÓN MISCELÁNEA FISCAL PARA 2020.
The head of the SAT, under Article 14, section III of its law, had authority to issue Rule 13.3 of the 2020 Miscellaneous Tax Resolution.
Field audit. Rule 13.3 of the 2020 Miscellaneous Tax Resolution applies, together with Article 46-A of the Federal Tax Code, to suspend the period for concluding it.
Official heading (Spanish): VISITA DOMICILIARIA. ES APLICABLE LA REGLA 13.3 DE LA RESOLUCIÓN MISCELÁNEA FISCAL PARA 2020, EN CONCORDANCIA CON LO DISPUESTO EN EL ARTÍCULO 46-A, DEL CÓDIGO FISCAL DE LA FEDERACIÓN, PARA EFECTOS DE LA SUSPENSIÓN DEL PLAZO PARA SU CONCLUSIÓN.
Rule 13.3 of the 2020 Miscellaneous Tax Resolution applies by operation of law, together with Article 46-A, section VI of the Federal Tax Code, to suspend the deadline for concluding field audits.
Field audit. Temporary suspension of the periods to conclude it because of the COVID-19 pandemic.
Official heading (Spanish): VISITA DOMICILIARIA. PLAZOS DE SUSPENSIÓN TEMPORAL PARA SU CONCLUSIÓN CON MOTIVO DE LA PANDEMIA POR EL VIRUS SARS-CoV2 (COVID-19).
During the pandemic, authorities could suspend the deadlines to conclude field audits under Rule 13.3 of the 2020 Miscellaneous Tax Resolution and the related preventive-measures agreement. Account for those periods when checking a deadline.
Request made after the final record is drawn up. It violates Articles 46 and 46-A of the Federal Tax Code.
Official heading (Spanish): REQUERIMIENTO EFECTUADO CON POSTERIORIDAD AL LEVANTAMIENTO DEL ACTA FINAL. RESULTA VIOLATORIO DE LOS ARTÍCULOS 46 Y 46-A DEL CÓDIGO FISCAL DE LA FEDERACIÓN.
Auditors cannot request information or documents after the final record is drawn up, even if the requests stem from material provided during the audit. Doing so violates Articles 46 and 46-A of the Federal Tax Code.
Presumptive income determination from unexplained bank deposits. 100% may be attributed to a co-holder of a joint account when the contract so provides or the degree of participation cannot be known.
Official heading (Spanish): DETERMINACIÓN PRESUNTIVA DE INGRESOS POR DEPÓSITOS BANCARIOS NO ACLARADOS. ES POSIBLE ATRIBUIR EL 100% A UN COTITULAR DE UNA CUENTA COLECTIVA, CUANDO SE ESTABLECE DICHA SALVEDAD EN EL CONTRATO O NO SE PUEDE CONOCER EL GRADO DE PARTICIPACIÓN.
If the taxpayer is a co-holder of the account and their share is unknown, the authority may estimate income on 100% of the unexplained deposits. Documenting their origin is the key defense.
Presumptive income from unexplained bank deposits. For joint accounts, citing Article 59, section III of the Federal Tax Code is sufficient.
Official heading (Spanish): PRESUNTIVA DE INGRESOS POR DEPÓSITOS BANCARIOS NO ACLARADOS. PARA SU DETERMINACIÓN RESPECTO DE CUENTAS EN LAS QUE EL CONTRIBUYENTE ES COTITULAR, ES SUFICIENTE LA CITA DEL ARTÍCULO 59, FRACCIÓN III, DEL CÓDIGO FISCAL DE LA FEDERACIÓN.
To presumptively determine income from unexplained deposits in accounts where the taxpayer is a co-holder, it is enough for the authority to cite Article 59, section III of the Federal Tax Code.
Acknowledgment of receipt of an electronic notice. It is not governed by the requirements of proper circumstantiation.
Official heading (Spanish): ACUSE DE RECIBO DE NOTIFICACIÓN ELECTRÓNICA. NO SE RIGE POR LOS REQUISITOS DE DEBIDA CIRCUNSTANCIACIÓN.
The acknowledgment of an electronic notice is not subject to circumstantiation requirements. The absence of the issuing official's name and title does not invalidate it, since the delivery is system-generated.
Electronic notice and acknowledgment of receipt bearing a digital seal. They must be given full probative value.
Official heading (Spanish): AVISO ELECTRÓNICO Y ACUSE DE RECIBO DE NOTIFICACIÓN ELECTRÓNICA QUE CONTENGAN SELLO DIGITAL. DEBE OTORGÁRSELES PLENO VALOR PROBATORIO.
The electronic notice and the acknowledgment of receipt carry full probative value when they bear the digital seal that authenticates the related act or decision.
Presumptive determination under Article 59, section III of the Federal Tax Code. Originals or copies of promissory notes lack full probative value to prove an oral or written loan agreement.
Official heading (Spanish): DETERMINACIÓN PRESUNTIVA ESTABLECIDA EN LA FRACCIÓN III DEL ARTÍCULO 59 DEL CÓDIGO FISCAL DE LA FEDERACIÓN.LOS ORIGINALES O COPIAS DE LOS PAGARÉS CARECEN DE VALOR PROBATORIO PLENO PARA DEMOSTRAR UN CONTRATO DE MUTUO VERBAL O ESCRITO.
A promissory note, original or copy, lacks full probative value to prove the existence of a loan used to explain a deposit. Back up the loan with contracts, transfers and accounting records.
Refund of the special tax on production and services (IEPS). It requires the taxpayer to prove the economic reality and materiality of its activities.
Official heading (Spanish): DEVOLUCIÓN DEL IMPUESTO ESPECIAL SOBRE PRODUCCIÓN Y SERVICIOS. ESTÁ CONDICIONADA A QUE EL CONTRIBUYENTE DEMUESTRE LA REALIDAD ECONÓMICA Y LA MATERIALIDAD DE LAS ACTIVIDADES QUE REALIZÓ.
An IEPS refund depends on the taxpayer proving the economic reality and materiality of its activities. Anyone claiming a tax incentive must be able to document the underlying operation, not only the invoice.
IEPS refund under the 2022 Federal Revenue Law: the request for additional documents and information under Article 22, first and seventh paragraphs, of the Federal Tax Code is not excessive.
Official heading (Spanish): DEVOLUCIÓN DEL IMPUESTO ESPECIAL SOBRE PRODUCCIÓN Y SERVICIOS PREVISTA EN LA LEY DE INGRESOS DE LA FEDERACIÓN PARA EL EJERCICIO FISCAL 2022, EL REQUERIMIENTO DE DOCUMENTACIÓN E INFORMACIÓN ADICIONAL, EN TÉRMINOS DEL ARTÍCULO 22, PRIMER Y SÉPTIMO PÁRRAFOS, DEL CÓDIGO FISCAL DE LA FEDERACIÓN, NO ES EXCESIVO.
In the IEPS refund under the 2022 Federal Revenue Law, a request for additional documents and information under Article 22, first and seventh paragraphs, of the Federal Tax Code is not excessive. Have support ready when filing.
Article 16, section XXXI, of the SAT Internal Regulations. Deconcentrated Collection Administrations need not cite it to state their competence in the notice informing taxpayers of a bank account freeze.
Official heading (Spanish): ARTÍCULO 16, FRACCIÓN XXXI, DEL REGLAMENTO INTERIOR DEL SERVICIO DE ADMINISTRACIÓN TRIBUTARIA. NO ES NECESARIA SU CITA POR PARTE DE LAS ADMINISTRACIONES DESCONCENTRADAS DE RECAUDACIÓN PARA FUNDAR SU COMPETENCIA, EN EL OFICIO MEDIANTE EL CUAL SE COMUNICA A LAS PERSONAS CONTRIBUYENTES LA INMOVILIZACIÓN DE SUS CUENTAS BANCARIAS.
Deconcentrated Collection Administrations need not cite Article 16, section XXXI, of the SAT Internal Regulations to state their competence in the notice of a bank account freeze. This narrows one nullity argument.
Right to a minimum subsistence level. How the legislature must satisfy it when designing a tax law.
Official heading (Spanish): DERECHO AL MÍNIMO VITAL. SU CUMPLIMIENTO POR EL LEGISLADOR AL DISEÑAR UN ORDENAMIENTO TRIBUTARIO.
When defining a tax's object and the taxpayer's ability to pay, the legislature must respect a tax-free or reduced threshold covering the resources people need to subsist.
Fraud, avoidance, evasion or unlawful tax conduct. Preventing and combating them is a constitutionally valid purpose (Article 27, section X, Income Tax Law).
Official heading (Spanish): FRAUDE, ELUSIÓN, EVASIÓN O CONDUCTAS ILÍCITAS EN MATERIA FISCAL. SU PREVENCIÓN Y COMBATE SON UNA FINALIDAD CONSTITUCIONALMENTE VÁLIDA (ARTÍCULO 27, FRACCIÓN X, DE LA LEY DEL IMPUESTO SOBRE LA RENTA).
Preventing and combating fraud, evasion, avoidance and unlawful tax conduct is a constitutionally valid purpose of Article 27, section X of the Income Tax Law. It is the footing on which the Court upholds the deduction requirements.
Income tax. Article 27, section X of the Income Tax Law, which sets the requirements to deduct technical assistance, technology transfer or royalties, does not violate the right to a minimum subsistence level.
Official heading (Spanish): RENTA. EL ARTÍCULO 27, FRACCIÓN X, DE LA LEY DEL IMPUESTO RELATIVO, QUE ESTABLECE LOS REQUISITOS PARA QUE SEA PROCEDENTE LA DEDUCCIÓN POR ASISTENCIA TÉCNICA, TRANSFERENCIA DE TECNOLOGÍA O REGALÍAS, NO VIOLA EL DERECHO AL MÍNIMO VITAL.
The requirements in Article 27, section X of the Income Tax Law for deducting technical assistance, technology transfer or royalties do not violate the right to a minimum subsistence level. That argument will not rescue a rejected deduction.
Income tax. Article 27, section X of the Income Tax Law, which sets the requirements to deduct technical assistance, technology transfer or royalties, does not violate the principle of reasonableness.
Official heading (Spanish): RENTA. EL ARTÍCULO 27, FRACCIÓN X, DE LA LEY DEL IMPUESTO RELATIVO, QUE ESTABLECE LOS REQUISITOS PARA QUE SEA PROCEDENTE LA DEDUCCIÓN POR ASISTENCIA TÉCNICA, TRANSFERENCIA DE TECNOLOGÍA O REGALÍAS, NO VIOLA EL PRINCIPIO DE RAZONABILIDAD.
Article 27, section X of the Income Tax Law does not violate the reasonableness principle: its requirements for deducting technical assistance, technology transfer or royalties pursue a valid aim and are suitable, necessary and proportional. Plan to meet them, not to contest them.
Fees for services related to permits for building works within the right of way of federal roads and bridges. Article 172, sections I and V of the Federal Fees Law in force in 2022, which set the charges, do not violate tax equity.
Official heading (Spanish): DERECHOS POR LOS SERVICIOS RELACIONADOS CON EL OTORGAMIENTO DE PERMISOS PARA LA CONSTRUCCIÓN DE OBRAS DENTRO DEL DERECHO DE VÍA DE LOS CAMINOS Y PUENTES DE JURISDICCIÓN FEDERAL. EL ARTÍCULO 172, FRACCIONES I Y V, DE LA LEY FEDERAL DE DERECHOS VIGENTE EN 2022, QUE PREVÉN LAS CUOTAS PARA SU PAGO, NO VIOLA EL PRINCIPIO DE EQUIDAD TRIBUTARIA.
Sections I and V of Article 172 of the Federal Fees Law (in force in 2022) cover situations that cannot be compared with one another, so the charges for works permits on federal rights of way do not violate tax equity.
Failure to inform the taxpayer of the right to request a conclusive agreement, under article 42 (next-to-last and last paragraphs) of the Federal Tax Code, must be penalized with a nullity "for effects" to redo the audit procedure.
Official heading (Spanish): LA OMISIÓN DE LA AUTORIDAD FISCALIZADORA DE INFORMAR AL CONTRIBUYENTE, EN TÉRMINOS DEL ARTÍCULO 42, ANTEPENÚLTIMO Y ÚLTIMO PÁRRAFOS, DEL CÓDIGO FISCAL DE LA FEDERACIÓN, EN RELACIÓN CON LA REGLA DE CARÁCTER GENERAL CORRESPONDIENTE, DEL DERECHO QUE TIENE PARA PROMOVER UNA SOLICITUD DE ACUERDO CONCLUSIVO, DEBE SER SANCIONADA CON UNA NULIDAD “PARA EFECTOS” DE REPONER EL PROCEDIMIENTO DE FISCALIZACIÓN.
If the authority fails to tell the taxpayer of its right to request a conclusive agreement (Federal Tax Code, art. 42), the remedy is nullity for the purpose of redoing the audit procedure.
Presumptive determination of income. To prove that bank deposits correspond to loans, a loan agreement must be supported by other evidence of its substance, including the taxpayer's bank receipts or statements.
Official heading (Spanish): DETERMINACIÓN PRESUNTIVA DE INGRESOS. PARA ACREDITAR QUE LOS DEPÓSITOS OBSERVADOS EN LA CUENTA BANCARIA DEL CONTRIBUYENTE CORRESPONDEN A PRÉSTAMOS, MEDIANTE UN CONTRATO DE MUTUO SIMPLE O CON INTERÉS, ESTE DEBE ESTAR ADMINICULADO CON OTRAS PROBANZAS QUE ACREDITEN SU MATERIALIDAD, ENTRE OTROS, CON LOS RECIBOS O ESTADOS DE CUENTA BANCARIOS DEL CONTRIBUYENTE.
A loan agreement, with or without interest, is not enough to show that bank deposits are loans. It must be backed by other evidence of its substance, such as receipts or bank statements.
Penalty waiver for signing a conclusive agreement. It applies only to the items the taxpayer regularized.
Official heading (Spanish): CONDONACIÓN DE MULTAS POR SUSCRIPCIÓN DE ACUERDO CONCLUSIVO. ES PROCEDENTE ÚNICAMENTE RESPECTO A LAS PARTIDAS QUE FUERON OBJETO DE REGULARIZACIÓN POR PARTE DE LA CONTRIBUYENTE.-
The penalty waiver tied to a conclusive agreement covers only the items and amounts the taxpayer chose to regularize. Anything left unregularized falls outside the benefit.
Business profits. Their meaning for purposes of Article 7 of the Mexico-United States income tax treaty.
Official heading (Spanish): BENEFICIOS EMPRESARIALES.SU CONCEPTO PARA LOS EFECTOS DEL ARTÍCULO 7° DEL CONVENIO ENTRE EL GOBIERNO DE LOS ESTADOS UNIDOS MEXICANOS Y EL GOBIERNO DE LOS ESTADOS UNIDOS DE AMÉRICA PARA EVITAR LA DOBLE IMPOSICIÓN E IMPEDIR LA EVASIÓN FISCAL EN MATERIA DE IMPUESTO SOBRE LA RENTA.
Not all income from a lawful business activity is business profits under the U.S. treaty. Article 7 covers business income not addressed in other articles of the treaty, so first identify the specific income category.
Extension of the period to verify a refund request under Article 22 of the Federal Tax Code. It suffices that the taxpayer is told information must be requested from third parties.
Official heading (Spanish): AMPLIACIÓN DEL PLAZO PARA VERIFICAR LA PROCEDENCIA DE LA DEVOLUCIÓN SOLICITADA EN TÉRMINOS DEL ARTÍCULO 22 DEL CÓDIGO FISCAL DE LA FEDERACIÓN. PARA SU LEGALIDAD ES SUFICIENTE CON QUE SE DÉ A CONOCER AL CONTRIBUYENTE LA NECESIDAD DE REQUERIR INFORMACIÓN A TERCEROS.
To extend the period for verifying a refund request under Article 22 of the Federal Tax Code, it is enough that the authority tells the taxpayer it must request information from third parties. Check that the notice is in the file.
Certification of photocopies under Article 12, section XXIV of the SAT Internal Regulations. The certifying authority need not prove it holds the powers behind the originals.
Official heading (Spanish): CERTIFICACIÓN DE COPIAS FOTOSTÁTICAS EFECTUADA CON FUNDAMENTO EN EL ARTÍCULO 12, FRACCIÓN XXIV DEL REGLAMENTO INTERIOR DEL SERVICIO DE ADMINISTRACIÓN TRIBUTARIA. NO RESULTA NECESARIO QUE LA AUTORIDAD CERTIFICADORA ACREDITE TENER FACULTADES PARA DESPLEGAR LAS ATRIBUCIONES DE LAS QUE DERIVARON LOS ORIGINALES. [REGLAMENTO INTERIOR DEL SERVICIO DE ADMINISTRACIÓN TRIBUTARIA VIGENTE EN 2018].
General administrators may certify copies of documents within their remit or held in their files. They need not prove powers over the functions that produced the originals.
Certification of photocopies submitted by the defendant authority. They constitute full proof when place, time and circumstances of copying are shown, and that they match what they represent.
Official heading (Spanish): CERTIFICACIÓN DE COPIAS FOTOSTÁTICAS EXHIBIDAS POR LA AUTORIDAD DEMANDADA. CONSTITUYEN PRUEBA PLENA CUANDO SE ACREDITA EL LUGAR, TIEMPO Y CIRCUNSTANCIAS EN QUE FUERON TOMADAS, ASÍ COMO QUE CORRESPONDEN A LO REPRESENTADO EN ELLAS.
Certified copies filed by the defendant authority are full proof when the certification shows who issued them, their capacity, the legal basis, the document compared, and that the copies match what they represent.
Tax incentive under Article 225 of the Income Tax Law. The requirements it sets must always be met.
Official heading (Spanish): ESTÍMULO FISCAL. ESTABLECIDO EN EL ARTÍCULO 225 DE LA LEY DEL IMPUESTO SOBRE LA RENTA, SEÑALA DETERMINADOS REQUISITOS QUE SE DEBEN CUMPLIR SIEMPRE.
The tax incentive in Article 225 of the Income Tax Law requires that its conditions always be met. Failing any one makes the incentive unavailable. Verify each condition before claiming it.
Notice by posting. Under Article 139 of the Federal Tax Code, the document must be published both in an open area of the authority's offices and on the corresponding website (law in force from December 9, 2013).
Official heading (Spanish): NOTIFICACIÓN POR ESTRADOS. CONFORME AL ARTÍCULO 139 DEL CÓDIGO FISCAL DE LA FEDERACIÓN, LA PUBLICACIÓN DEL DOCUMENTO A NOTIFICAR DEBE REALIZARSE DE DOS FORMAS, TANTO EN EL SITIO ABIERTO DE LAS OFICINAS DE LA AUTORIDAD COMO EN LA PÁGINA ELECTRÓNICA CORRESPONDIENTE (LEGISLACIÓN VIGENTE A PARTIR DEL 09 DE DICIEMBRE DE 2013).
Notice by posting requires two steps: displaying the document for fifteen consecutive days in an open area of the authority's offices and publishing it on its website. If either is missing, the notice can be challenged.
Letter informing the taxpayer that it may go to the authority's offices to learn the facts or omissions found in an audit. It is not an act of intrusion and needs no grounding.
Official heading (Spanish): OFICIO POR EL QUE LA AUTORIDAD FISCAL INFORMA AL CONTRIBUYENTE QUE PUEDE ACUDIR A SUS OFICINAS A CONOCER LOS HECHOS U OMISIONES DETECTADOS EN EL PROCEDIMIENTO DE FISCALIZACIÓN. AL NO CONSTITUIR UN ACTO DE MOLESTIA, NO REQUIERE LA FUNDAMENTACIÓN Y MOTIVACIÓN DE LA AUTORIDAD EMISORA DEL MISMO.
The letter inviting a taxpayer to the authority's offices to learn the facts or omissions found in an audit is not an act of intrusion. It therefore does not need legal grounding and reasoning.
Rule 3.13.33., second paragraph, of the 2023 Miscellaneous Tax Resolution. It breaches the principle of hierarchical subordination by imposing an obligation not found in the statute when the income cap for the simplified trust regime (RESICO) is exceeded.
Official heading (Spanish): REGLA 3.13.33., SEGUNDO PÁRRAFO, DE LA RESOLUCIÓN MISCELÁNEA FISCAL PARA 2023. VULNERA EL PRINCIPIO DE SUBORDINACIÓN JERÁRQUICA AL ESTABLECER UNA OBLIGACIÓN NO PREVISTA EN LA NORMA LEGAL, CUANDO SE EXCEDE EL MONTO LÍMITE PARA TRIBUTAR EN EL RÉGIMEN SIMPLIFICADO DE CONFIANZA.
Rule 3.13.33, second paragraph, of the 2023 Miscellaneous Tax Resolution violates hierarchical subordination: it imposes a payment adjustment the statute does not require when the RESICO income cap is exceeded. Useful to challenge that adjustment.
Administrative appeal (recurso de revocación) under Article 175, second paragraph, of the Federal Tax Code. Requiring the expert to be named in the same filing does not violate the right to be heard.
Official heading (Spanish): RECURSO DE REVOCACIÓN PREVISTO EN EL ARTÍCULO 175, PÁRRAFO SEGUNDO, DEL CÓDIGO FISCAL DE LA FEDERACIÓN. AL PREVER QUE EN EL MISMO ESCRITO EN QUE SE HAGA VALER SE DESIGNE AL PERITO RESPECTIVO, NO TRANSGREDE EL DERECHO DE AUDIENCIA.
Requiring the expert to be named in the same administrative appeal (recurso de revocación) against the valuation of seized assets (Article 175, second paragraph, Federal Tax Code) does not violate the right to be heard. Have the expert engaged before filing.
Forgiveness of tax assessments. The third transitory article, section VII, of the 2013 Federal Revenue Law establishes a bar on challenging resolutions issued on the related request, applicable only to taxpayers with respect to ordinary defenses.
Official heading (Spanish): CONDONACIÓN DE CRÉDITOS FISCALES. EL ARTÍCULO TERCERO TRANSITORIO, FRACCIÓN VII, DE LA LEY DE INGRESOS DE LA FEDERACIÓN PARA EL EJERCICIO FISCAL DE 2013, ESTABLECE UNA CLÁUSULA DE INIMPUGNABILIDAD DE LAS RESOLUCIONES DICTADAS CON MOTIVO DE LA SOLICITUD RELATIVA, SÓLO APLICABLE A LOS CONTRIBUYENTES RESPECTO DE LOS MEDIOS DE DEFENSA ORDINARIOS.
The clause barring challenges to resolutions on forgiveness requests (third transitory article, section VII, 2013 Federal Revenue Law) binds only taxpayers and only as to ordinary defenses.
Employee profit sharing. Article 127, section VIII of the Federal Labor Law does not violate the principle of non-retroactivity or the right to share in the profits of the workplace.
Official heading (Spanish): PARTICIPACIÓN DE LOS TRABAJADORES EN LAS UTILIDADES. EL ARTÍCULO 127, FRACCIÓN VIII, DE LA LEY FEDERAL DEL TRABAJO NO VIOLA EL PRINCIPIO DE IRRETROACTIVIDAD DE LA LEY NI EL DERECHO DE PARTICIPACIÓN EN LAS UTILIDADES DE LA FUENTE DE TRABAJO.
Article 127, section VIII of the Federal Labor Law does not breach the non-retroactivity principle or workers' right to share in a workplace's profits. Companies should not build a challenge on those arguments.
Desk audit. If the formal requirements demanded in the initial request for information are considered unlawful, the hypothesis of Article 51, section III, of the Federal Administrative Litigation Law applies.
Official heading (Spanish): REVISIÓN DE GABINETE. SI SE ESTIMAN ILEGALES LOS REQUISITOS EXIGIDOS EN EL REQUERIMIENTO INICIAL PARA LA EXHIBICIÓN DE LA INFORMACIÓN, SE ACTUALIZA LA HIPÓTESIS DEL ARTÍCULO 51, FRACCIÓN III, DE LA LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO.
If the opening request in a desk audit imposes unlawful formal requirements for producing information, Article 51, section III, of the Federal Administrative Litigation Law applies. Useful to attack audits flawed from the start.
Offshore drilling platform. As a naval artifact, its lease cannot give rise to a bareboat charter for income tax purposes.
Official heading (Spanish): PLATAFORMA DE PERFORACIÓN MARINA. AL SER UN ARTEFACTO NAVAL, PARA EFECTOS DEL IMPUESTO SOBRE LA RENTA SU ARRENDAMIENTO NO PUEDE DAR ORIGEN A UN CONTRATO DE FLETAMENTO A CASCO DESNUDO.
For income tax purposes, an offshore drilling platform is a naval artifact, and leasing it cannot give rise to a bareboat charter.
Offshore drilling platform. For income tax purposes, it is a naval artifact.
Official heading (Spanish): PLATAFORMA DE PERFORACIÓN MARINA. PARA EFECTOS DEL IMPUESTO SOBRE LA RENTA, ES UN ARTEFACTO NAVAL.
For income tax purposes, the precedent treats an offshore drilling platform as a naval artifact, which affects how related contracts are characterized.
Offshore drilling platform. For income tax purposes, income from leasing it is royalties.
Official heading (Spanish): PLATAFORMA DE PERFORACIÓN MARINA. PARA EFECTOS DEL IMPUESTO SOBRE LA RENTA, LOS INGRESOS OBTENIDOS POR SU ARRENDAMIENTO SON REGALÍAS.
For income tax purposes, income from leasing an offshore drilling platform is royalties. Relevant to the treatment of payments to foreign residents.
Substantive right to a refund. If the nullity is declared and the right recognized but the Chamber lacks enough elements to fix the exact amount, nullity is declared so that the authority calculates the amount to be refunded.
Official heading (Spanish): DERECHO SUBJETIVO A LA DEVOLUCIÓN. EN EL CASO DE QUE SE DECLARE LA NULIDAD DEL ACTO Y SE RECONOZCA EL DERECHO SUBJETIVO, PERO LA SALA CONSIDERE QUE NO CUENTA CON ELEMENTOS SUFICIENTES PARA DETERMINAR EL MONTO EXACTO QUE CORRESPONDE EN DEVOLUCIÓN, LO PROCEDENTE ES DECLARAR LA NULIDAD PARA EFECTO DE QUE SEA LA AUTORIDAD QUIEN CALCULE EL MONTO A DEVOLVER.
If the Chamber declares nullity and recognizes the right to a refund without enough elements to fix the amount, it orders the authority to issue a new act determining it. This is not a new chance to deny the refund.
Notice concluding a desk audit. It must be duly reasoned.
Official heading (Spanish): OFICIO DE CONCLUSIÓN DE LA REVISIÓN DE GABINETE. DEBE SATISFACER EL REQUISITO DE DEBIDA MOTIVACIÓN.
A notice concluding a desk audit on the ground that the taxpayer corrected its obligations through a return must be duly reasoned. The authority must explain why it considers them fully corrected.
Rules in Chapter 11.11 of the Northern Border Region Tax Incentives Decree (Official Gazette, December 31, 2018) in the Sixth Resolution of Amendments to the 2018 Miscellaneous Tax Resolution (January 30, 2019). As norms requiring an application act, they must be challenged together with the first act of application.
Official heading (Spanish): REGLAS CONTENIDAS EN EL CAPÍTULO 11.11 DEL DECRETO DE ESTÍMULOS FISCALES REGIÓN FRONTERIZA NORTE, PUBLICADO EN EL DIARIO OFICIAL DE LA FEDERACIÓN EL 31 DE DICIEMBRE DE 2018 DE LA “SEXTA RESOLUCIÓN DE MODIFICACIONES A LA RESOLUCIÓN MISCELÁNEA FISCAL PARA 2018 Y SUS ANEXOS 1-A Y 23”, PUBLICADAS EN EL DIARIO OFICIAL DE LA FEDERACIÓN EL 30 DE ENERO DE 2019, AL SER NORMAS DE CARÁCTER HETEROAPLICATIVAS DEBEN IMPUGNARSE EN UNIÓN DEL PRIMER ACTO DE APLICACIÓN.
The rules in Chapter 11.11 of the Sixth Resolution of Amendments to the 2018 Miscellaneous Tax Resolution, tied to the Northern Border Region incentives decree, require an application act to bind. They must be challenged together with the first act of application.
Physical walk-throughs during a field audit. The tax authority is empowered to conduct them under article 16 of the Constitution and articles 42, section III, and 45 of the Federal Tax Code.
Official heading (Spanish): RECORRIDOS FÍSICOS DURANTE EL DESARROLLO DE UNA VISITA DOMICILIARIA, LA AUTORIDAD FISCAL ESTÁ FACULTADA PARA EFECTUARLOS ACORDE A LO ESTABLECIDO EN EL ARTÍCULO 16 CONSTITUCIONAL, ASÍ COMO LOS ARTÍCULOS 42, FRACCIÓN III Y 45 DEL CÓDIGO FISCAL DE LA FEDERACIÓN.
During a field audit, the authority may physically walk through the audited premises under article 16 of the Constitution and articles 42, section III, and 45 of the Federal Tax Code. The walk-through is limited to verifying tax compliance.
Tax Administration Service. Case in which there is no substitution of authority at the conclusion of a desk audit regarding issuance of the tax assessment.
Official heading (Spanish): SERVICIO DE ADMINISTRACIÓN TRIBUTARIA.CASO EN EL CUAL NO EXISTE SUSTITUCIÓN DE AUTORIDAD EN LA CONCLUSIÓN DE LA REVISIÓN DE GABINETE RESPECTO A LA EMISIÓN DEL CRÉDITO FISCAL.
There is no substitution of authority if the tax assessment is issued by an administrative unit different from the one that began and ended the desk audit but attached to the same Administration. This closes off that incompetence argument.
Substitution of tax authorities. It does not occur when two administrations attached to the same administrative unit are involved.
Official heading (Spanish): SUSTITUCIÓN DE AUTORIDADES FISCALES. NO SE ACTUALIZA CUANDO INTERVIENEN DOS ADMINISTRACIONES ADSCRITAS A UNA MISMA UNIDAD ADMINISTRATIVA.
Substitution of tax authorities under article 44, section IV, of the Federal Tax Code operates only between authorities with different territorial competence. It does not occur when two administrations attached to one administrative unit are involved.
Supplemental returns. Article 32 of the Federal Tax Code (in force in 2019) provides a chronological order for filing them.
Official heading (Spanish): DECLARACIONES COMPLEMENTARIAS. EL ARTÍCULO 32 DEL CÓDIGO FISCAL DE LA FEDERACIÓN (VIGENTE EN 2019), PREVÉ UN ORDEN EN CUANTO A LA PRESENTACIÓN DE LAS MISMAS ATENDIENDO AL ORDEN CRONOLÓGICO.
Under article 32 of the Federal Tax Code (in force in 2019), in the first three supplemental returns, with no audit begun, the taxpayer may change any item of the original. After that, only the stated exceptions apply.
Employee profit sharing in tax matters. It is not conditioned on the authority first proving that the taxpayer had employees in the audited year.
Official heading (Spanish): PARTICIPACIÓN DE LOS TRABAJADORES EN LAS UTILIDADES EN MATERIA FISCAL. NO ESTÁ CONDICIONADA A QUE LA AUTORIDAD PREVIAMENTE A SU DETERMINACIÓN, DEMUESTRE QUE EL CONTRIBUYENTE TENÍA TRABAJADORES EN EL EJERCICIO REVISADO.
The authority may assess employee profit sharing in a tax audit without first proving the taxpayer had employees in the audited year. A taxpayer saying it had none must prove it.
Field audit. The suspension of the period to conclude it under the penultimate paragraph of Article 46-A of the Federal Tax Code does not apply when the taxpayer's defense is filed against fines or the freezing of its bank accounts.
Official heading (Spanish): VISITA DOMICILIARIA. LA SUSPENSIÓN DEL PLAZO PARA SU CONCLUSIÓN, PREVISTA EN EL PENÚLTIMO PÁRRAFO DEL ARTÍCULO 46-A DEL CÓDIGO FISCAL DE LA FEDERACIÓN, NO SE ACTUALIZA CUANDO EL MEDIO DE DEFENSA ES INTERPUESTO POR EL CONTRIBUYENTE EN CONTRA DE LAS MULTAS O DEL ASEGURAMIENTO A SUS CUENTAS BANCARIAS.
The deadline to conclude a field audit is not suspended under the penultimate paragraph of Article 46-A of the Federal Tax Code when the taxpayer challenges fines or the freezing of its bank accounts. Those challenges do not stop the expiry clock.
Royalty payments for information on industrial, commercial or scientific experience, identified as know-how.
Official heading (Spanish): PAGOS POR CONCEPTO DE REGALÍAS CORRESPONDIENTES A INFORMACIONES RELATIVAS A EXPERIENCIAS INDUSTRIALES, COMERCIALES O CIENTÍFICAS, IDENTIFICADAS COMO KNOW-HOW.
A know-how agreement exists only where knowledge is actually transferred, and payments under it are treated as royalties. A contract with no demonstrable transfer should not be so classified. Document what knowledge is passed on.
Treaty between Mexico and the Kingdom of the Netherlands on income tax. Beneficial owner of interest. Definition.
Official heading (Spanish): CONVENIO ENTRE LOS ESTADOS UNIDOS MEXICANOS Y EL REINO DE LOS PAÍSES BAJOS PARA EVITAR LA DOBLE IMPOSICIÓN E IMPEDIR LA EVASIÓN FISCAL EN MATERIA DE IMPUESTOS SOBRE LA RENTA BENEFICIARIO EFECTIVO DE LOS INTERESES. DEFINICIÓN.
The payer resident in the source State applies the Netherlands treaty's reduced rates to interest only if the recipient is its beneficial owner. Establish that status before applying the reduced rate.
Treaty between Mexico and the Kingdom of the Netherlands on income tax. Beneficial owner of interest paid abroad. Object and purpose of the Treaty and its Protocol, published in the Official Gazette on December 31, 1994, as updated by the Protocol published on December 29, 2009.
Official heading (Spanish): CONVENIO ENTRE LOS ESTADOS UNIDOS MEXICANOS Y EL REINO DE LOS PAÍSES BAJOS PARA EVITAR LA DOBLE IMPOSICIÓN E IMPEDIR LA EVASIÓN FISCAL EN MATERIA DE IMPUESTOS SOBRE LA RENTA BENEFICIARIO EFECTIVO DE LOS INTERESES PAGADOS EN EL EXTRANJERO. OBJETO Y PROPÓSITO DEL CONVENIO ENTRE LOS ESTADOS UNIDOS MEXICANOS Y EL REINO DE LOS PAÍSES BAJOS PARA EVITAR LA DOBLE IMPOSICIÓN E IMPEDIR LA EVASIÓN FISCAL EN MATERIA DE IMPUESTOS SOBRE LA RENTA Y SU PROTOCOLO, PUBLICADO EN EL DIARIO OFICIAL DE LA FEDERACIÓN EL 31 DE DICIEMBRE DE 1994, ACTUALIZADO POR EL PROTOCOLO QUE LOS MODIFICA, PUBLICADO EN EL DIARIO OFICIAL DE LA FEDERACIÓN EL 29 DE DICIEMBRE DE 2009.
The treaty's maximum rates, when the beneficial owner of interest resides in the other State, encourage investment but also aim to prevent tax avoidance and evasion. Payers of interest abroad should verify the beneficial owner.
Double taxation. Distribution of standard or standardized software is business profits.
Official heading (Spanish): DOBLE TRIBUTACIÓN. LA DISTRIBUCIÓN DE SOFTWARE ESTÁNDAR O ESTANDARIZADO CORRESPONDE A BENEFICIOS EMPRESARIALES.
Distribution of standard or standardized software is business profits, not royalties, as long as the source code is not modified. Review withholding applied to software license payments abroad.
Minimum fine. Proving the existence of the infringing conduct is enough to apply it.
Official heading (Spanish): MULTA MÍNIMA.PARA SU APLICACIÓN ES SUFICIENTE CON COMPROBAR LA EXISTENCIA DE LA CONDUCTA INFRACTORA.
When a fine has a minimum and maximum, the authority weighs gravity, economic capacity and recidivism. If it imposes the minimum, proving the infringing conduct suffices. No further reasoning is needed.
Review of financial statements audit report. Grounds raised by the audited taxpayer attacking the authority's conduct during that review are inoperative.
Official heading (Spanish): REVISIÓN DE DICTAMEN DE ESTADOS FINANCIEROS. SON INOPERANTES LOS CONCEPTOS DE IMPUGNACIÓN FORMULADOS POR EL CONTRIBUYENTE DICTAMINADO, ENCAMINADOS A CONTROVERTIR LA LEGALIDAD DE LA ACTUACIÓN DE LA AUTORIDAD FISCALIZADORA DURANTE DICHA FACULTAD DE COMPROBACIÓN.
Grounds alleging authority illegalities during the financial statements audit report review are inoperative. What is challenged is the final resolution, not that review.
Fine for infringing tax provisions. Cases where the benefit in Article 75, section V of the Federal Tax Code applies, per the text published January 5, 2004.
Official heading (Spanish): MULTA POR INFRACCIÓN A DISPOSICIONES FISCALES. SUPUESTOS EN LOS QUE PROCEDE LA APLICACIÓN DEL BENEFICIO DEL ARTÍCULO 75, FRACCIÓN V, DEL CÓDIGO FISCAL DE LA FEDERACIÓN, A PARTIR DEL TEXTO PUBLICADO EL CINCO DE ENERO DE DOS MIL CUATRO EN EL DIARIO OFICIAL DE LA FEDERACIÓN.
The benefit in Article 75, section V of the Federal Tax Code does not cover two substantive infringements from independent conducts, such as omitting two different taxes. Each is penalized separately.
Letter informing the taxpayer they may attend the authority's offices to learn the facts or omissions found in an audit. Not an act of molestation, it requires no legal basis or reasoning from the issuing authority.
Official heading (Spanish): OFICIO POR EL QUE LA AUTORIDAD FISCAL INFORMA AL CONTRIBUYENTE QUE PUEDE ACUDIR A SUS OFICINAS A CONOCER LOS HECHOS U OMISIONES DETECTADOS EN EL PROCEDIMIENTO DE FISCALIZACIÓN. AL NO CONSTITUIR UN ACTO DE MOLESTIA, NO REQUIERE LA FUNDAMENTACIÓN Y MOTIVACIÓN DE LA AUTORIDAD EMISORA DEL MISMO.
The letter inviting the taxpayer to learn the facts or omissions found in an audit is not an act of molestation. The authority therefore need not state the legal basis or reasoning for its competence in it.
Dividends from the net taxable profits account (CUFIN). A certificate of payments and withholdings is not enough when audit information contradicts it.
Official heading (Spanish): DIVIDENDOS PROVENIENTES DE LA CUENTA DE UTILIDAD FISCAL NETA. PARA ACREDITAR SU PROCEDENCIA NO BASTA LA EXHIBICIÓN DE LA CONSTANCIA DE PAGOS Y RETENCIONES CORRESPONDIENTE, CUANDO EXISTA INFORMACIÓN Y DOCUMENTACIÓN OBTENIDA MEDIANTE EL EJERCICIO DE FACULTADES DE COMPROBACIÓN QUE CONTRADICE EL CONTENIDO DE DICHA DOCUMENTAL.
If audit findings show that payments to shareholders are not CUFIN dividends, the certificate of payments and withholdings is not enough. Shareholders must prove the source with other evidence.
Strictly indispensable expenses. Income tax deductibility depends on the nature of the underlying transaction, not on how the tax invoice describes it.
Official heading (Spanish): EROGACIONES ESTRICTAMENTE INDISPENSABLES. LA PROCEDENCIA DE SU DEDUCIBILIDAD EN EL IMPUESTO SOBRE LA RENTA NO DEPENDE DE LA FORMA EN QUE FUERON DESCRITAS EN EL COMPROBANTE FISCAL QUE LAS AMPARE, SINO DE LA NATURALEZA DE LA OPERACIÓN QUE LES DIO ORIGEN.
To decide whether an expense is strictly indispensable, the underlying transaction and its direct link to the corporate purpose are assessed, not the invoice description.
Field audit. After reviewing the financial statements audit report, the authority may audit all the accounting, not only what the certified public accountant did not provide.
Official heading (Spanish): VISITA DOMICILIARIA. LA AUTORIDAD PUEDE FISCALIZAR, DESPUÉS DE LA REVISIÓN DEL DICTAMEN DE ESTADOS FINANCIEROS, TODA LA CONTABILIDAD, YA QUE NO ESTÁ LIMITADA A SOLO REVISAR LA DOCUMENTACIÓN, INFORMACIÓN Y DATOS QUE NO FUERON PROPORCIONADOS POR EL CONTADOR PÚBLICO.
A claim that the audit order should have been limited to what the certified accountant did not provide is unfounded. The authority may review all the accounting after reviewing the audit report.
Nonexistence of the official who orders a desk audit or verification power, where the position is not provided for in the Internal Regulations of the Chihuahua State Treasury Department.
Official heading (Spanish): INEXISTENCIA DEL FUNCIONARIO PÚBLICO QUE ORDENA LA PRÁCTICA DE UNA REVISIÓN DE GABINETE O FACULTAD DE COMPROBACIÓN, AL NO ENCONTRARSE SU EXISTENCIA PREVISTA DENTRO DEL REGLAMENTO INTERIOR DE LA SECRETARÍA DE HACIENDA DEL GOBIERNO DEL ESTADO DE CHIHUAHUA.
If the position of the official who orders a desk audit does not exist in the Internal Regulations of the Chihuahua State Treasury Department, the order lacks legal basis. A delegation agreement cannot fill a post the regulations do not create.
Payroll expenses. Although they are structural deductions, they must meet statutory requirements to be considered in the authority's assessment.
Official heading (Spanish): GASTOS DE NÓMINA. SI BIEN TIENEN EL CARÁCTER DE DEDUCCIONES ESTRUCTURALES, ÉSTOS DEBEN SATISFACER LOS REQUISITOS DE LEY, PARA PODER SER TOMADOS EN CONSIDERACIÓN EN LA LIQUIDACIÓN POR LA AUTORIDAD HACENDARIA.
Payroll expenses, though structural deductions, must meet statutory requirements to be deductible. Having paid payroll is not enough if the tax receipts were not issued by the last day to file the return.
Severance of case files in indirect amparo. It is inadmissible when the Querétaro Municipal Finance Law is challenged together with the revenue laws of several municipalities over a single consolidated public lighting charge.
Official heading (Spanish): SEPARACIÓN DE AUTOS EN AMPARO INDIRECTO. ES IMPROCEDENTE CUANDO SE RECLAMA LA LEY DE HACIENDA DE LOS MUNICIPIOS DEL ESTADO DE QUERÉTARO CONJUNTAMENTE CON LAS LEYES DE INGRESOS DE DIVERSOS MUNICIPIOS DE DICHO ESTADO, CON MOTIVO DE UN PAGO ÚNICO Y CONCENTRADO DE LOS DERECHOS DE ALUMBRADO PÚBLICO.
Case files cannot be severed when the Querétaro Municipal Finance Law is challenged together with several municipal revenue laws over a single consolidated public lighting fee, because the acts are interrelated.
Income tax paid abroad. Article 5, paragraphs one and six, of the Income Tax Law, in force since January 1, 2014, limiting the credit by country or territory, does not violate the principle of tax proportionality.
Official heading (Spanish): IMPUESTO SOBRE LA RENTA PAGADO EN EL EXTRANJERO. EL ARTÍCULO 5o., PÁRRAFOS PRIMERO Y SEXTO, DE LA LEY RELATIVA, VIGENTE A PARTIR DEL 1o. DE ENERO DE 2014, AL PREVER QUE SU ACREDITAMIENTO ESTÁ LIMITADO POR PAÍS O TERRITORIO, NO TRANSGREDE EL PRINCIPIO DE PROPORCIONALIDAD TRIBUTARIA.
The per-country or per-territory limit on the foreign tax credit in Article 5, paragraphs one and six, of the Income Tax Law (in force since 2014) does not violate the principle of tax proportionality.
Property tax. Article 4, section I, of the 2022 Revenue Law of San Miguel de Allende, Guanajuato, complies with tax legality despite using the term "marginal rate."
Official heading (Spanish): IMPUESTO PREDIAL. EL ARTÍCULO 4, FRACCIÓN I, DE LA LEY DE INGRESOS PARA EL MUNICIPIO DE SAN MIGUEL DE ALLENDE, GUANAJUATO, PARA EL EJERCICIO FISCAL DEL AÑO 2022, AL CONTENER LA EXPRESIÓN “TASA MARGINAL”, RESPETA EL PRINCIPIO DE LEGALIDAD TRIBUTARIA.
Article 4, section I, of San Miguel de Allende's 2022 Revenue Law respects tax legality even though it uses the term "marginal rate." This weakens amparo challenges to that property tax.
Property tax. The concept of "marginal rate" in Article 4, section I, of the 2022 Revenue Law of San Miguel de Allende, Guanajuato, must be analyzed under the principle of tax legality.
Official heading (Spanish): IMPUESTO PREDIAL. EL CONCEPTO “TASA MARGINAL” PREVISTO EN EL ARTÍCULO 4, FRACCIÓN I, DE LA LEY DE INGRESOS PARA EL MUNICIPIO DE SAN MIGUEL DE ALLENDE, GUANAJUATO, PARA EL EJERCICIO FISCAL DEL AÑO 2022, DEBE ANALIZARSE A LA LUZ DEL PRINCIPIO DE LEGALIDAD TRIBUTARIA.
The "marginal rate" concept in Article 4, section I, of San Miguel de Allende's 2022 Revenue Law must be reviewed under the principle of tax legality rather than another constitutional principle.
Income tax. The exemption for income under sections IV and XIII of Article 93 of the Income Tax Law must be quantified using the UMA (unit of measure and update), not the minimum wage.
Official heading (Spanish): IMPUESTO SOBRE LA RENTA. LA EXENCIÓN RESPECTO DE LOS INGRESOS OBTENIDOS POR LOS CONCEPTOS PREVISTOS EN LAS FRACCIONES IV Y XIII DEL ARTÍCULO 93 DE LA LEY RELATIVA, DEBE CUANTIFICARSE CON BASE EN EL VALOR DE LA UNIDAD DE MEDIDA Y ACTUALIZACIÓN (UMA) Y NO CON EL SALARIO MÍNIMO.
The income tax exemption for the items in Article 93, sections IV and XIII, must be quantified using the UMA (unit of measure and update), not the minimum wage. Relevant when computing exemption caps.
Electronic notification through the tax mailbox. The electronic notice of a pending notification sent to the taxpayer's contact method is not part of the notification and generates no receipt proving it was received.
Official heading (Spanish): NOTIFICACIÓN ELECTRÓNICA POR BUZÓN TRIBUTARIO.EL AVISO ELECTRÓNICO DE NOTIFICACIÓN PENDIENTE, ENVIADO AL MEDIO DE COMUNICACIÓN SEÑALADO POR EL CONTRIBUYENTE, NO FORMA PARTE DE LA NOTIFICACIÓN, NI GENERA UN ACUSE DE RECIBO QUE ACREDITE SU RECEPCIÓN.
The electronic notice of a pending notification sent to the taxpayer's contact method is not part of the notification and produces no receipt proving it was received. The SAT need not obtain one. Check the mailbox often and keep contacts current.
Field audit order. The authority need not explain why it chose that power over a desk audit.
Official heading (Spanish): ORDEN DE VISITA DOMICILIARIA.LA AUTORIDAD NO TIENE LA OBLIGACIÓN DE MOTIVAR POR QUÉ ELIGIÓ DICHA FACULTAD DE COMPROBACIÓN Y NO UNA REVISIÓN DE GABINETE.
The authority may choose a field audit or desk audit without justifying the choice by the taxpayer's history or revenue significance. Requiring it would restrict its audit power.
VAT withholding on the sale of scrap. When it is required.
Official heading (Spanish): RETENCIÓN DEL IMPUESTO AL VALOR AGREGADO TRATÁNDOSE DE ENAJENACIÓN DE DESPERDICIOS. CASO EN EL QUE SE ESTÁ OBLIGADO.
VAT must be withheld on scrap sales when the buyer acquires it as an input or to resell it for others to recycle. The nature of the purchased item counts, not its presentation.
Field audit. Lawful service of the order on a third party requires the proceeding to begin at the time stated in the prior notice.
Official heading (Spanish): VISITA DOMICILIARIA. LA LEGAL NOTIFICACIÓN DE LA ORDEN QUE SE ENTIENDE CON UN TERCERO, REQUIERE QUE LA DILIGENCIA RESPECTIVA INICIE A LA HORA PRECISADA EN EL CITATORIO PREVIO.
It is not unlawful for the audit order to be physically delivered after the notice time if the proceeding began at that time, since auditors carry out preparatory steps first.
Field audit. Personal service of the notice referred to in the third-to-last paragraph of Article 42 of the Federal Tax Code does not harm the taxpayer.
Official heading (Spanish): VISITA DOMICILIARIA. LA NOTIFICACIÓN DEL OFICIO AL QUE HACE REFERENCIA EL ANTEPENÚLTIMO PÁRRAFO DEL ARTÍCULO 42 DEL CÓDIGO FISCAL DE LA FEDERACIÓN, REALIZADA DE MANERA PERSONAL, NO LE CAUSA PERJUICIO AL CONTRIBUYENTE.
If the taxpayer does not prove, even indirectly, having enabled its tax mailbox, personal service of the Article 42 notice of the Federal Tax Code causes no harm, as it achieves the purpose of notification.
Expiration of the authority's powers. Computing the period for reviewing taxes with a definitive monthly calculation.
Official heading (Spanish): CADUCIDAD DE FACULTADES DE LA AUTORIDAD. CÓMPUTO DEL PLAZO TRATÁNDOSE DE REVISIÓN DE IMPUESTOS CON CÁLCULO MENSUAL DEFINITIVO.
For taxes with a definitive monthly calculation, expiration runs under Article 7, first paragraph, section I of the Federal Tax Code, from the day after the annual income tax return for the same year was filed.
Union dues. Contributions a taxpayer undertakes to pay jointly to a union for its social programs are not strictly indispensable expenses.
Official heading (Spanish): CUOTAS SINDICALES. NO CONSTITUYEN UN GASTO ESTRICTAMENTE INDISPENSABLE, LAS QUE UN CONTRIBUYENTE SE OBLIGA A COOPERAR SOLIDARIAMENTE CON EL SINDICATO, CON LA FINALIDAD DE CONTRIBUIR EN LOS PROGRAMAS SOCIALES DE ÉSTE.
Payments a taxpayer agrees in a collective agreement to make to a union to support its social programs are not strictly indispensable expenses and are not deductible.
Real estate acquisition tax. Effects of an amparo granted against Article 113 of the Mexico City Tax Code, in force in 2021 and 2022, for violating tax proportionality.
Official heading (Spanish): IMPUESTO SOBRE ADQUISICIÓN DE INMUEBLES. EFECTOS DEL AMPARO CONCEDIDO CONTRA EL ARTÍCULO 113 DEL CÓDIGO FISCAL DE LA CIUDAD DE MÉXICO, VIGENTE EN 2021 Y 2022, POR VIOLACIÓN AL PRINCIPIO DE PROPORCIONALIDAD TRIBUTARIA.
If amparo is granted against the Article 113 rate schedule of the Mexico City Tax Code (2021-2022), the taxpayer is released from the tax and, if already paid, is refunded in full. A basis for seeking a refund.
Property tax. A nullity action is inadmissible against the proposed payment return and its payment, even if challenged together (Mexico City law).
Official heading (Spanish): IMPUESTO PREDIAL. ES IMPROCEDENTE EL JUICIO DE NULIDAD CONTRA LA PROPUESTA DE DECLARACIÓN DE PAGO Y SU ENTERO, AUNQUE SE IMPUGNEN CONJUNTAMENTE (LEGISLACIÓN DE LA CIUDAD DE MÉXICO).
A nullity action does not lie against Mexico City's proposed property tax payment return or the payment made on it, even if challenged together. Look for another route of defense.
Quintana Roo additional employment promotion tax. The formal duty to file the monthly return is not governed by the principle of tax proportionality.
Official heading (Spanish): IMPUESTO ADICIONAL PARA EL FOMENTO AL EMPLEO DEL ESTADO DE QUINTANA ROO. LA OBLIGACIÓN FORMAL DE PRESENTAR LA DECLARACIÓN MENSUAL RELATIVA NO SE RIGE POR EL PRINCIPIO DE PROPORCIONALIDAD TRIBUTARIA.
The formal obligation to file the monthly return for Quintana Roo's additional employment promotion tax is not governed by the principle of tax proportionality.
Automatic refund of an income tax balance. The tax authority is not required to verify that the taxpayer holds the CLABE account given in the return.
Official heading (Spanish): DEVOLUCIÓN AUTOMÁTICA DE SALDO A FAVOR DEL IMPUESTO SOBRE LA RENTA. LA AUTORIDAD FISCAL NO ESTÁ OBLIGADA A VERIFICAR QUE EL CONTRIBUYENTE ES EL TITULAR DE LA CUENTA CLABE PROPORCIONADA EN LA DECLARACIÓN.
For automatic income tax refunds, the authority need not verify that the taxpayer holds the CLABE account stated in the return. Enter the account carefully.
Suspension of the period to conclude a field audit or desk audit. For the suspension under Rule 13.3 of the First Resolution of Amendments to the 2020 Miscellaneous Tax Resolution to apply, it need not also rest on section VI of article 46-A of the Federal Tax Code.
Official heading (Spanish): SUSPENSIÓN DEL PLAZO PARA CONCLUIR LA VISITA DOMICILIARIA O REVISIÓN DE GABINETE. PARA QUE OPERE LA SUSPENSIÓN PREVISTA EN LA REGLA 13.3. DE LA PRIMERA RESOLUCIÓN DE MODIFICACIONES A LA RESOLUCIÓN MISCELÁNEA FISCAL PARA 2020, RESULTA INNECESARIO QUE SE ENCUENTRE JUSTIFICADA ADEMÁS EN LA FRACCIÓN VI DEL SEGUNDO PÁRRAFO, DEL ARTÍCULO 46-A DEL CÓDIGO FISCAL DE LA FEDERACIÓN.
For the Rule 13.3 suspension under the 2020 Miscellaneous Tax Resolution to apply, the authority need not also cite section VI of article 46-A of the Federal Tax Code on audit completion periods. This weakens arguments of insufficient legal grounds.
Presumptive determination of income. To prove that observed bank deposits correspond to loans, a simple or interest-bearing loan agreement must be supported by other evidence of its substance, including the taxpayer's bank receipts or statements.
Official heading (Spanish): DETERMINACIÓN PRESUNTIVA DE INGRESOS. PARA ACREDITAR QUE LOS DEPÓSITOS OBSERVADOS EN LA CUENTA BANCARIA DEL CONTRIBUYENTE CORRESPONDEN A PRÉSTAMOS, MEDIANTE UN CONTRATO DE MUTUO SIMPLE O CON INTERÉS, ESTE DEBE ESTAR ADMINICULADO CON OTRAS PROBANZAS QUE ACREDITEN SU MATERIALIDAD, ENTRE OTROS, CON LOS RECIBOS O ESTADOS DE CUENTA BANCARIOS DEL CONTRIBUYENTE.
To prove that observed bank deposits are loans, the loan agreement must be backed by other evidence of its substance, such as the taxpayer's receipts or bank statements. The contract alone is not enough. Document loans when they are made.
Rule 13.3 of the First Resolution of Amendments to the 2020 Miscellaneous Tax Resolution. It respects hierarchical subordination and legitimate expectations, as it fits the case in section VI of article 46-A of the Federal Tax Code.
Official heading (Spanish): REGLA 13.3. DE LA PRIMERA RESOLUCIÓN DE MODIFICACIONES A LA RESOLUCIÓN MISCELÁNEA FISCAL PARA 2020. RESPETA LOS PRINCIPIOS DE SUBORDINACIÓN JERÁRQUICA Y CONFIANZA LEGÍTIMA, AL AJUSTARSE AL SUPUESTO ESTABLECIDO EN LA FRACCIÓN VI DEL ARTÍCULO 46-A DEL CÓDIGO FISCAL DE LA FEDERACIÓN.
Rule 13.3 of the 2020 Miscellaneous Tax Resolution respects hierarchical subordination and legitimate expectations: it was issued as a preventive measure and fits section VI of article 46-A of the Federal Tax Code. Challenging it as exceeding the law is difficult.
Double taxation. Under the OECD Model Tax Convention commentaries, taxing business profits earned in Mexico by a foreign company depends on its constituting a permanent establishment in Mexico.
Official heading (Spanish): DOBLE TRIBUTACIÓN. LA IMPOSICIÓN A LOS BENEFICIOS EMPRESARIALES OBTENIDOS POR UNA EMPRESA EXTRANJERA EN MÉXICO, CONFORME A LOS COMENTARIOS AL MODELO DE CONVENIO TRIBUTARIO SOBRE LA RENTA Y SOBRE EL PATRIMONIO DE LA OCDE, SE ENCUENTRA SUPEDITADA A QUE ÉSTA CONSTITUYA UN ESTABLECIMIENTO PERMANENTE EN TERRITORIO NACIONAL.
Under the OECD Model Tax Convention commentaries, Mexico may tax a foreign company's business profits, even from services to a Mexican resident, only if it has a permanent establishment in Mexico.
Audit powers under Articles 42, section II and 48 of the Federal Tax Code. Their exercise allows the authority to make the information and document requests it considers necessary to learn the taxpayer's tax situation.
Official heading (Spanish): FACULTADES DE FISCALIZACIÓN EN LOS TÉRMINOS DE LOS ARTÍCULOS 42, FRACCIÓN II Y 48 DEL CÓDIGO FISCAL DE LA FEDERACIÓN.SU EJERCICIO FACULTA A LA AUTORIDAD PARA FORMULAR LOS REQUERIMIENTOS DE INFORMACIÓN Y DOCUMENTACIÓN QUE ESTIME NECESARIOS PARA CONOCER LA SITUACIÓN FISCAL DEL CONTRIBUYENTE.
The authority may make a single request if the information suffices, or issue further requests within the same procedure if it needs more. Articles 42, section II and 48 of the Federal Tax Code do not limit it to one request.
Federal Tax Code. Tax authorities may consider all information in their possession, including that obtained in their audit powers, regardless of whether it relates to the fiscal year under review.
Official heading (Spanish): CÓDIGO FISCAL DE LA FEDERACIÓN. LAS AUTORIDADES FISCALES ESTÁN FACULTADAS PARA CONSIDERAR TODA AQUELLA INFORMACIÓN QUE OBRE EN SU PODER, ASÍ COMO LA OBTENIDA EN EL EJERCICIO DE SUS FACULTADES DE FISCALIZACIÓN, INDEPENDIENTEMENTE DE QUE CORRESPONDA AL EJERCICIO FISCAL REVISADO.
Tax authorities may base their decisions on any information they hold or obtain through audits, even if it relates to a year other than the one under review. Data from one year can be used in another.
Rule 13.3 of the First Resolution Amending the 2020 Miscellaneous Tax Resolution complies with the principles of statutory reserve and hierarchical subordination in relation to Articles 12 and 46-A of the Federal Tax Code.
Official heading (Spanish): REGLA 13.3. DE LA PRIMERA RESOLUCIÓN DE MODIFICACIONES A LA RESOLUCIÓN MISCELÁNEA FISCAL PARA 2020, CUMPLE CON LOS PRINCIPIOS DE RESERVA DE LEY Y SUBORDINACIÓN JERÁRQUICA, CON RELACIÓN A LOS ARTÍCULOS 12 Y 46-A DEL CÓDIGO FISCAL DE LA FEDERACIÓN.
Rule 13.3 of the First Amendment to the 2020 Miscellaneous Tax Resolution, issued as a COVID-19 preventive measure, respects statutory reserve and hierarchical subordination as to Articles 12 and 46-A of the Federal Tax Code. It is not unlawful on those grounds.
Desk audit. The twelve-month expiry period in Article 46-A of the Federal Tax Code does not include the twenty-day term in Article 48, section VI.
Official heading (Spanish): REVISIÓN DE ESCRITORIO O GABINETE. EL PLAZO PARA LA CADUCIDAD DE LOS DOCE MESES QUE PREVÉ EL ARTÍCULO 46-A DEL CÓDIGO FISCAL DE LA FEDERACIÓN, NO INCLUYE EL TÉRMINO DE VEINTE DÍAS QUE CONTEMPLA EL ARTÍCULO 48, FRACCIÓN VI DEL MISMO ORDENAMIENTO.
The twelve-month period under Article 46-A of the Federal Tax Code to conclude a desk audit does not include the twenty days in Article 48, section VI. When computing expiry, count from the information request letter.
Set-off of tax debts. It is governed by provisions in force when made, so taxpayers have no vested right to pay always under the same conditions.
Official heading (Spanish): COMPENSACIÓN DE ADEUDOS FISCALES. SE RIGE POR LAS DISPOSICIONES VIGENTES AL MOMENTO DE SU REALIZACIÓN, POR LO QUE LOS CONTRIBUYENTES NO TIENEN UN DERECHO ADQUIRIDO PARA PAGAR LAS CONTRIBUCIONES SIEMPRE BAJO LAS MISMAS CONDICIONES.
Tax set-off follows the rules in force when it is made. Taxpayers have no vested right to offset always on the same terms. Review the applicable mechanics every year.
Offset of taxes. Mechanics from fiscal year 2019.
Official heading (Spanish): COMPENSACIÓN DE CONTRIBUCIONES. MECÁNICA DE APLICACIÓN A PARTIR DEL EJERCICIO FISCAL 2019.
From 2019, universal offset was replaced by a limited mechanism: credits may be offset only against the taxpayer's own debts, not against taxes withheld from third parties.
Offset of taxes. There is no conflict between Article 23 of the 2018 Federal Tax Code and Article 25, section VI, subsection a) of the 2019 Federal Revenue Law.
Official heading (Spanish): COMPENSACIÓN DE CONTRIBUCIONES. NO EXISTE ANTINOMIA ENTRE LO DISPUESTO EN EL ARTÍCULO 23 DEL CÓDIGO FISCAL DE LA FEDERACIÓN VIGENTE EN 2018 Y EL ARTÍCULO 25 FRACCIÓN VI, INCISO A) DE LA LEY DE INGRESOS DE LA FEDERACIÓN PARA 2019.
There is no conflict between Article 23 of the 2018 Federal Tax Code and Article 25, section VI, subsection a) of the 2019 Federal Revenue Law. Offsets follow the Revenue Law, not both texts together.
Field audit. After reviewing the financial statements audit report, the authority may audit all the accounting, not only what the certified public accountant did not provide.
Official heading (Spanish): VISITA DOMICILIARIA. LA AUTORIDAD PUEDE FISCALIZAR, DESPUÉS DE LA REVISIÓN DEL DICTAMEN DE ESTADOS FINANCIEROS, TODA LA CONTABILIDAD, YA QUE NO ESTÁ LIMITADA A SOLO REVISAR LA DOCUMENTACIÓN, INFORMACIÓN Y DATOS QUE NO FUERON PROPORCIONADOS POR EL CONTADOR PÚBLICO.
After reviewing the financial statements audit report, the authority may audit all the books through a field audit, not just what the certified accountant did not provide. Having an audit report does not shield from a full audit.
Rule 2.12.3 of the 2017 Miscellaneous Tax Resolution. It does not require checking the integrity of administrative resolutions against Article 17-G, section V of the Federal Tax Code.
Official heading (Spanish): REGLA 2.12.3 DE LA RESOLUCIÓN MISCELÁNEA FISCAL PARA 2017. NO PREVÉ QUE PARA VERIFICAR LA INTEGRIDAD DE LAS RESOLUCIONES ADMINISTRATIVAS DEBA ATENDERSE AL CONTENIDO DE LA FRACCIÓN V, DEL ARTÍCULO 17-G DEL CÓDIGO FISCAL DE LA FEDERACIÓN.
Rule 2.12.3 of the 2017 Miscellaneous Tax Resolution only concerns verifying the integrity and authorship of administrative acts. It does not refer to Article 17-G, section V of the Federal Tax Code.
Notice through the tax mailbox is valid even if the taxpayer's status is suspended, in the procedure for rulings presuming non-existent operations.
Official heading (Spanish): NOTIFICACIÓN POR BUZÓN TRIBUTARIO. PROCEDE AÚN Y CUANDO EL CONTRIBUYENTE SE ENCUENTRE EN ESTATUS DE SUSPENDIDO, TRATÁNDOSE DEL PROCEDIMIENTO DE LA RESOLUCIÓN QUE PRESUME LA INEXISTENCIA DE OPERACIONES.
In the procedure presuming non-existent operations, it is unlawful to refuse notice through the tax mailbox because the taxpayer appears as suspended in its tax status certificate.
Three-day period under article 49, section VI, of the Federal Tax Code. The authority must grant it in domicile verification acts.
Official heading (Spanish): PLAZO DE TRES DÍAS CONFORME AL NUMERAL 49, FRACCIÓN VI DEL CÓDIGO FISCAL DE LA FEDERACIÓN. LA AUTORIDAD DEBERÁ CONCEDERLO TRATÁNDOSE DE ACTOS DE VERIFICACIÓN DE DOMICILIO.
In domicile verification acts, if the authority learns of tax non-compliance it must grant the three-day period in article 49, section VI, of the Federal Tax Code before ruling.
Desk audit. Case in which failing to notify the invitation letter through the tax mailbox, under the antepenultimate paragraph of article 42 of the Federal Tax Code, is a non-invalidating illegality.
Official heading (Spanish): REVISIÓN DE GABINETE. SUPUESTO EN EL CUAL ES UNA ILEGALIDAD NO INVALIDANTE LA OMISIÓN DE NOTIFICAR MEDIANTE BUZÓN TRIBUTARIO EL OFICIO DE INVITACIÓN AL QUE SE REFIERE EL ANTEPENÚLTIMO PÁRRAFO DEL ARTÍCULO 42 DEL CÓDIGO FISCAL DE LA FEDERACIÓN.
If the invitation letter under article 42 of the Federal Tax Code was personally served and the plaintiff did not challenge it, not using the tax mailbox is a non-invalidating illegality in a desk audit.
Expiration of powers and limitation. The first does not apply to refunds of credit balances.
Official heading (Spanish): CADUCIDAD Y PRESCRIPCIÓN. RESULTA INAPLICABLE LA PRIMERA FIGURA, TRATÁNDOSE DE LA DEVOLUCIÓN DE SALDOS A FAVOR.
Limitation, not expiration of powers, applies to refunds of credit balances. Article 146 of the Federal Tax Code does not list audit powers under article 67 as grounds for interruption.
Work-risk insurance premium. Case in which its rectification is not admissible.
Official heading (Spanish): PRIMA EN EL SEGURO DE RIESGOS DE TRABAJO. SUPUESTO EN EL QUE RESULTA IMPROCEDENTE SU RECTIFICACIÓN.
Rectification of the work-risk insurance premium is not admissible if IMSS failed to answer the employer's information requests on work accidents and illnesses.
Value added tax. To prove the 0% rate for services rendered abroad, the requesting taxpayer must show they were used abroad.
Official heading (Spanish): IMPUESTO AL VALOR AGREGADO. PARA ACREDITAR LA APLICACIÓN DE LA TASA DE 0% CORRESPONDIENTE A LOS SERVICIOS PRESTADOS EN EL EXTRANJERO, DEBE DEMOSTRARSE SU APROVECHAMIENTO EN EL EXTRANJERO POR EL CONTRIBUYENTE SOLICITANTE.
To apply the 0% VAT rate to services rendered abroad, the taxpayer must prove they were used abroad. A contract in plain copy is not persuasive.
Refund. Payment of tuition shown on digital tax receipts (CFDI) may be made by various payment methods.
Official heading (Spanish): DEVOLUCIÓN. EL PAGO DE SERVICIOS DE ENSEÑANZA AMPARADO EN LOS COMPROBANTES FISCALES DIGITALES POR INTERNET, PUEDE REALIZARSE A TRAVÉS DE DIVERSOS MÉTODOS DE PAGO.
Tuition payments backed by CFDI invoices may be made through different payment methods. Payment schedules and the plaintiff's bank statements can prove payment even if not by transfer.
Requirement of obligations. It is properly reasoned when it demands the VAT payment return even if no tax is due.
Official heading (Spanish): REQUERIMIENTO DE OBLIGACIONES. SE ENCUENTRA DEBIDAMENTE MOTIVADO CUANDO SE EXIGE LA PRESENTACIÓN DE LA DECLARACIÓN DE PAGO DEL IMPUESTO AL VALOR AGREGADO, AUN CUANDO NO HAYA IMPUESTO A CARGO.
A requirement of obligations demanding the VAT payment return is properly reasoned even if no tax is due, since VAT is calculated and paid in the same return.
Requirement of obligations. It is properly reasoned when it demands the income tax payment return even if no tax is due.
Official heading (Spanish): REQUERIMIENTO DE OBLIGACIONES. SE ENCUENTRA DEBIDAMENTE MOTIVADO CUANDO SE EXIGE LA PRESENTACIÓN DE LA DECLARACIÓN DE PAGO DEL IMPUESTO SOBRE LA RENTA, AUN CUANDO NO HAYA IMPUESTO A CARGO.
A requirement of obligations demanding the income tax payment return is properly reasoned even if no tax is due, and does not create uncertainty for the taxpayer.
Procedure on presumed non-existent transactions. If the authority starts it because a taxpayer issued invoices without the operating capacity to carry out the invoiced activities, the issuer's burden is only to show it has that capacity.
Official heading (Spanish): PROCEDIMIENTO DE PRESUNCIÓN DE INEXISTENCIA DE OPERACIONES. SI LA AUTORIDAD FISCAL LO INICIA PORQUE DETECTÓ QUE UN CONTRIBUYENTE HA ESTADO EMITIENDO COMPROBANTES SIN TENER LA CAPACIDAD OPERATIVA NECESARIA PARA REALIZAR LOS ACTOS O ACTIVIDADES AVALADAS EN TALES COMPROBANTES, LA CARGA DEL CONTRIBUYENTE EMISOR CONSISTE ÚNICAMENTE EN DEMOSTRAR QUE SÍ CUENTA CON ESA CAPACIDAD.
In a Federal Tax Code Article 69-B procedure opened for lack of operating capacity, the issuer need only show that it has that capacity (assets, personnel, infrastructure). Document it.
Field audits. Auditors must identify themselves at the start with the taxpayer, its representative or the third party attending (Article 44, section III, of the Federal Tax Code).
Official heading (Spanish): VISITAS DOMICILIARIAS. LOS VISITADORES DEBEN IDENTIFICARSE AL INICIARLAS CON EL CONTRIBUYENTE, SU REPRESENTANTE O EL TERCERO CON QUIEN SE ENTIENDAN (ARTÍCULO 44, FRACCIÓN III, DEL CÓDIGO FISCAL DE LA FEDERACIÓN).
Auditors must identify themselves at the start of a field audit to the taxpayer, its representative or the third party attending (Federal Tax Code, Art. 44, sec. III). They need not repeat it for each person who later takes part.
Offsetting. Article 23, paragraphs six to eighteen, of the Federal Tax Code does not violate the right to equality.
Official heading (Spanish): COMPENSACIÓN. EL ARTÍCULO 23, PÁRRAFOS SEXTO A DÉCIMO OCTAVO, DEL CÓDIGO FISCAL DE LA FEDERACIÓN, NO VIOLA EL DERECHO A LA IGUALDAD.
Article 23, paragraphs six to eighteen, of the Federal Tax Code creates neither universal offsetting nor unjustified unequal treatment among taxpayers under audit, and does not violate equality.
Notice by posting. Under Article 139 of the Federal Tax Code, the document must be posted both in a public area of the authority's offices and on the corresponding website (law in force from December 9, 2013).
Official heading (Spanish): NOTIFICACIÓN POR ESTRADOS. CONFORME AL ARTÍCULO 139 DEL CÓDIGO FISCAL DE LA FEDERACIÓN, LA PUBLICACIÓN DEL DOCUMENTO A NOTIFICAR DEBE REALIZARSE DE DOS FORMAS, TANTO EN EL SITIO ABIERTO DE LAS OFICINAS DE LA AUTORIDAD COMO EN LA PÁGINA ELECTRÓNICA CORRESPONDIENTE (LEGISLACIÓN VIGENTE A PARTIR DEL 09 DE DICIEMBRE DE 2013).
Notice by posting under Article 139 of the Federal Tax Code requires publication in two ways: in an open area of the authority's offices and on the corresponding website. If either is missing, the notice is open to challenge.
Value added tax. Its mechanics rest on the cash-flow system.
Official heading (Spanish): IMPUESTO AL VALOR AGREGADO. SU MECÁNICA SE BASA EN EL SISTEMA DE FLUJO DE EFECTIVO.
VAT operates on a cash-flow basis: if the obligation is to pay money, it can be met only by financial payment, not in kind or by another means of extinguishing obligations.
VAT withholding on the sale of scrap. When it is required.
Official heading (Spanish): RETENCIÓN DEL IMPUESTO AL VALOR AGREGADO TRATÁNDOSE DE ENAJENACIÓN DE DESPERDICIOS. CASO EN EL QUE SE ESTÁ OBLIGADO.
For VAT withholding on scrap sales, what matters is that the buyer acquires it as an input for its regular activity, not how it is presented. Check what is bought and why before skipping withholding.
Field audit. Lawful service of the order on a third party requires the proceeding to begin at the time stated in the prior notice.
Official heading (Spanish): VISITA DOMICILIARIA. LA LEGAL NOTIFICACIÓN DE LA ORDEN QUE SE ENTIENDE CON UN TERCERO, REQUIERE QUE LA DILIGENCIA RESPECTIVA INICIE A LA HORA PRECISADA EN EL CITATORIO PREVIO.
If auditors arrive at the taxpayer's address on the day and hour set in the notice left a day earlier, and the minutes say so, this is full proof. Service of the order on a third party is lawful.
Minimum fine. Proving the existence of the infringing conduct is enough to apply it.
Official heading (Spanish): MULTA MÍNIMA. PARA SU APLICACIÓN ES SUFICIENTE CON COMPROBAR LA EXISTENCIA DE LA CONDUCTA INFRACTORA.
A complaint that the minimum fine lacks reasoning fails if the resolution proves the infringement and applies the minimum fine set for it.
Detailed minutes. Lawfulness of how they are drawn up.
Official heading (Spanish): ACTAS CIRCUNSTANCIADAS. LEGALIDAD DE SU LEVANTAMIENTO.
Detailed minutes are valid even if not fully typed during the proceeding, provided it is proven they were drawn up at the place stated in the order and at that time.
Materiality of the transactions reviewed by the tax authority. The date of the supplier contract is not relevant to prove the agreed service existed.
Official heading (Spanish): MATERIALIDAD DE LAS OPERACIONES REVISADAS POR LA AUTORIDAD FISCAL. LA FECHA DEL CONTRATO CELEBRADO CON UN PROVEEDOR NO ES RELEVANTE PARA ACREDITAR LA EXISTENCIA DEL SERVICIO PACTADO.
The date of a supplier contract does not prove the agreed service existed. A contract only proves the agreement. To defend materiality, gather evidence of actual performance.
Desk audit. The issuing authority must establish its competence to request the taxpayer's bank statements.
Official heading (Spanish): REVISIÓN DE ESCRITORIO O GABINETE. LA AUTORIDAD EMISORA DEBE FUNDAR SU COMPETENCIA PARA REQUERIR LOS ESTADOS DE CUENTA BANCARIOS DEL CONTRIBUYENTE.
In a desk audit requesting bank statements, the order must establish the issuing authority's competence under Article 16 of the Constitution. Without it, the request can be challenged.
Rule 3.10.11 of the 2020 Miscellaneous Tax Resolution, published December 28, 2019, requires an act of application.
Official heading (Spanish): REGLA 3.10.11 DE LA RESOLUCIÓN MISCELÁNEA FISCAL PARA EL EJERCICIO FISCAL DE 2020, PUBLICADA EN EL DIARIO OFICIAL DE LA FEDERACIÓN EL 28 DE DICIEMBRE DE 2019. ES DE NATURALEZA HETEROAPLICATIVA.-
Rule 3.10.11 of the 2020 Miscellaneous Tax Resolution requires an act of application: it does not affect taxpayers merely by being in force. Challenge it when first applied.
Electronic review. If the authority fails to issue the final resolution within the six-month period in the last paragraph of article 53-B of the Federal Tax Code, the challenged resolution is declared void with prejudice.
Official heading (Spanish): REVISIÓN ELECTRÓNICA. SI LA AUTORIDAD NO EMITE LA RESOLUCIÓN DEFINITIVA DENTRO DEL PLAZO DE SEIS MESES PREVISTO EN EL ÚLTIMO PÁRRAFO DEL ARTÍCULO 53-B, DEL CÓDIGO FISCAL DE LA FEDERACIÓN, DEBE DECLARARSE LA NULIDAD LISA Y LLANA DE LA RESOLUCIÓN IMPUGNADA.
In an electronic review, if the authority does not issue the final resolution within six months under the last paragraph of article 53-B of the Federal Tax Code, the resolution is void with prejudice.
Domestic cargo transport. There is a legal bar to foreign investment in the capital of companies providing this service, in any proportion.
Official heading (Spanish): IX-CASE-1CE-4 TRANSPORTE DE CARGA DOMÉSTICA. EXISTE IMPEDIMENTO JURÍDICO PARA QUE LA INVERSIÓN EXTRANJERA PARTICIPE EN CUALQUIER PROPORCIÓN EN EL CAPITAL SOCIAL DE SOCIEDADES QUE PRESTEN ESTE SERVICIO.
Foreign investment cannot hold any share of companies providing domestic cargo transport. When structuring investments, this activity is off-limits.
Article 59, section III, of the Federal Tax Code does not make the lack of materiality of the operations behind bank deposits a condition for presumptive income determination.
Official heading (Spanish): IX-CASE-REF-4 ARTÍCULO 59, FRACCIÓN III, DEL CÓDIGO FISCAL DE LA FEDERACIÓN. NO ESTABLECE COMO SUPUESTO PARA LA PROCEDENCIA DE LA DETERMINACIÓN PRESUNTIVA DE INGRESOS, RESPECTO DE LOS DEPÓSITOS EN LAS CUENTAS BANCARIAS DE LOS CONTRIBUYENTES, LA FALTA DE MATERIALIDAD DE LAS OPERACIONES QUE DIERON ORIGEN A DICHOS DEPÓSITOS.
Article 59, section III, of the Federal Tax Code does not require lack of materiality of the underlying operations in order to presume income from bank deposits.
Individuals earning salaries, subordinate personal service income and interest must keep all documentation related to their tax compliance.
Official heading (Spanish): IX-CASE-REF-5 PERSONAS FÍSICAS. LAS QUE OBTIENEN INGRESOS POR SALARIOS Y EN GENERAL POR LA PRESTACIÓN DE UN SERVICIO PERSONAL SUBORDINADO E INGRESOS POR INTERESES, ESTÁN OBLIGADOS A CONSERVAR TODA LA DOCUMENTACIÓN E INFORMACIÓN RELACIONADA CON EL CUMPLIMIENTO DE LAS DISPOSICIONES FISCALES.
Taxpayers under Title IV of the Income Tax Law need not keep accounting books but must retain all documentation and information on their tax compliance.
Offsetting under paragraphs six to eighteen of Article 23 of the Federal Tax Code. Taxpayers under a desk audit or field audit are not comparable to those not subject to such audit powers for purposes of an equality analysis.
Official heading (Spanish): COMPENSACIÓN PREVISTA EN LOS PÁRRAFOS SEXTO A DÉCIMO OCTAVO DEL ARTÍCULO 23 DEL CÓDIGO FISCAL DE LA FEDERACIÓN. LOS CONTRIBUYENTES SUJETOS A UNA REVISIÓN DE GABINETE O A UNA VISITA DOMICILIARIA NO SON COMPARABLES CON QUIENES NO SON OBJETO DE DICHAS FACULTADES DE COMPROBACIÓN, PARA EFECTOS DE UN ANÁLISIS DE IGUALDAD.
A taxpayer under a desk or field audit is not comparable to one who is not. An equality challenge to paragraphs six to eighteen of Article 23 of the Federal Tax Code fails if it relies on that comparison.
Personal service under Article 137 of the Federal Tax Code, in force in 2017 through December 9, 2019. When the person served says the addressee does not live at the address and does not know where they are, the tax authority had to leave a notice through the tax mailbox before serving by public notice under Article 134, section III, if the taxpayer had it enabled.
Official heading (Spanish): NOTIFICACIÓN PERSONAL PRACTICADA CONFORME AL ARTÍCULO 137 DEL CÓDIGO FISCAL DE LA FEDERACIÓN, VIGENTE EN 2017 Y HASTA EL 9 DE DICIEMBRE DE 2019. CUANDO EL TERCERO CON QUIEN SE ENTENDÍA LA DILIGENCIA INFORMABA AL NOTIFICADOR QUE LA PERSONA BUSCADA NO HABITABA EN EL DOMICILIO QUE SEÑALABA PARA TAL EFECTO Y DESCONOCÍA SU PARADERO, LA AUTORIDAD FISCAL, PREVIO A PROCEDER A LA NOTIFICACIÓN POR ESTRADOS PREVISTA EN EL ARTÍCULO 134, FRACCIÓN III, DEL CÓDIGO EN CITA, DEBÍA ENTREGAR UN CITATORIO VÍA BUZÓN TRIBUTARIO, CUANDO EL CONTRIBUYENTE ACREDITARA TENERLO HABILITADO.
If the person attending the visit said the taxpayer did not live at the address, the authority had to send a notice through the tax mailbox, if enabled, before serving by public notice (Federal Tax Code Arts. 137 and 134, sec. III, 2017-2019). Useful to challenge notices served by public posting.
Deduction of payments to related parties or through structured arrangements falling under preferential tax regimes. The Income Tax Law limitation respects legal certainty and tax legality.
Official heading (Spanish): DEDUCCIÓN DE PAGOS A PARTES RELACIONADAS O A TRAVÉS DE ACUERDOS ESTRUCTURADOS QUE RECAIGAN EN REGÍMENES FISCALES PREFERENTES. LA LIMITACIÓN PREVISTA EN LA LEY DEL IMPUESTO SOBRE LA RENTA RESPETA LOS PRINCIPIOS DE SEGURIDAD JURÍDICA Y LEGALIDAD TRIBUTARIA.
Article 28, section XXIII, of the Income Tax Law limits deducting payments to related parties or through structured arrangements in preferential tax regimes, and respects legal certainty and tax legality. Review such transactions.
Deduction of payments to related parties or through structured arrangements falling under preferential tax regimes. The Income Tax Law limitation respects the principle of tax proportionality.
Official heading (Spanish): DEDUCCIÓN DE PAGOS A PARTES RELACIONADAS O A TRAVÉS DE ACUERDOS ESTRUCTURADOS QUE RECAIGAN EN REGÍMENES FISCALES PREFERENTES. LA LIMITANTE EN LA LEY DEL IMPUESTO SOBRE LA RENTA RESPETA EL PRINCIPIO DE PROPORCIONALIDAD TRIBUTARIA.
The limit on deducting payments to related parties or through structured arrangements in preferential tax regimes respects tax proportionality. Your intragroup structure must be able to support the deduction.
Rules establishing the mechanics of taxes. They cannot be tested against the presumption of innocence, as they are not part of administrative punitive law.
Official heading (Spanish): NORMAS QUE ESTABLECEN LA MECÁNICA DE LOS IMPUESTOS. NO SON SUSCEPTIBLES DE SOMETERSE A UN ANÁLISIS DE RESPETO AL PRINCIPIO DE PRESUNCIÓN DE INOCENCIA, PUES NO ESTÁN INSERTAS EN EL ÁMBITO DEL DERECHO ADMINISTRATIVO SANCIONADOR.
Rules setting the mechanics of taxes are not tested against the presumption of innocence, as they do not belong to administrative punitive law. The argument fails against calculation rules.
Adjusted taxable profit. Interpreting the Income Tax Law under the principles of legality and legal certainty makes it possible to understand this concept and the calculation mechanics used to find the interest deduction limit.
Official heading (Spanish): UTILIDAD FISCAL AJUSTADA. LA INTERPRETACIÓN DE LA LEY DEL IMPUESTO SOBRE LA RENTA CONFORME A LOS PRINCIPIOS DE LEGALIDAD Y SEGURIDAD JURÍDICA PERMITE ENTENDER ESE CONCEPTO Y LA MECÁNICA DEL CÁLCULO QUE ES UTILIZADO PARA CONOCER EL LÍMITE DE LA DEDUCCIÓN DE LOS INTERESES APLICABLES.
Adjusted taxable profit under Article 28, section XXXII, of the Income Tax Law can be understood through an interpretation consistent with legality and legal certainty, and it sets the interest-deduction limit. Calculate the cap with that method.
Compliance with tax obligations. The agreement issuing the first resolution amending the general rules that facilitate it does not violate legal certainty (Zacatecas legislation).
Official heading (Spanish): CUMPLIMIENTO DE OBLIGACIONES FISCALES. EL ACUERDO POR EL CUAL SE EMITE LA PRIMERA RESOLUCIÓN DE MODIFICACIONES A LAS REGLAS DE CARÁCTER GENERAL QUE LO FACILITAN, NO VIOLA LOS PRINCIPIOS DE CERTEZA Y SEGURIDAD JURÍDICAS (LEGISLACIÓN DEL ESTADO DE ZACATECAS).
The agreement issuing the first amendment resolution to the general rules facilitating tax compliance in Zacatecas does not violate the principles of legal certainty and security.
Employee profit sharing. A company's statement to the tax authority that it has no employees does not affect the determination.
Official heading (Spanish): PARTICIPACIÓN DE LOS TRABAJADORES EN LAS UTILIDADES DE LAS EMPRESAS. LA NEGATIVA DE LAS CONTRIBUYENTES ANTE LA AUTORIDAD FISCAL DE CONTAR CON TRABAJADORES NO INCIDE EN SU DETERMINACIÓN.
A company's statement to the tax authority that it has no employees does not affect the profit-sharing determination. What counts is the actual employment situation, not what was told to the SAT.
Accumulated percentage increase. It applies when a second update is made.
Official heading (Spanish): INCREMENTO PORCENTUAL ACUMULADO. PROCEDE CUANDO SE REALIZA UNA SEGUNDA ACTUALIZACIÓN.-
The accumulated percentage increase in the sixth paragraph of article 17-A of the Federal Tax Code applies only if a prior update exists. It does not apply on the first update. Check this when computing inflation adjustments.
Tax invoices. The requirement in section V of article 29-A of the Federal Tax Code and article 50 of its regulations to state quantity, class and detailed description applies only to goods (rules in force in 2013).
Official heading (Spanish): COMPROBANTES FISCALES. EL REQUISITO PREVISTO POR LA FRACCIÓN V DEL ARTÍCULO 29-A DEL CÓDIGO FISCAL DE LA FEDERACIÓN, Y 50 DE SU REGLAMENTO, CONSISTENTE EN LA OBLIGACIÓN DE SEÑALAR CANTIDAD, CLASE Y DESCRIPCIÓN DETALLADA, ÚNICAMENTE ES EXIGIBLE TRATÁNDOSE DE MERCANCÍAS (LEGISLACIÓN VIGENTE EN 2013).
The duty to state quantity, class and detailed description in section V of article 29-A of the Federal Tax Code and article 50 of its regulations applies only to goods under the 2013 rules. It helps defend invoices for services.
Articles 48, 50 and 51 of the Federal Tax Code, setting the framework for desk audits, may not be disapplied; they do not conflict with the rules governing field audits.
Official heading (Spanish): NO PROCEDE INAPLICAR LOS ARTÍCULOS 48, 50 Y 51 DEL CÓDIGO FISCAL DE LA FEDERACIÓN QUE ESTABLECEN LOS LINEAMIENTOS DE LA REVISIÓN DE GABINETE, PUES DICHOS PRECEPTOS NO SE CONTRAPONEN CON LAS DISPOSICIONES QUE RIGEN LA VISITA DOMICILIARIA.
Articles 48, 50 and 51 of the Federal Tax Code on desk audits may not be disapplied; they do not conflict with the rules on field audits. Field-audit requirements do not extend to desk audits.
Employee profit sharing in tax matters. It is not conditioned on the authority first proving that the taxpayer had employees in the audited year.
Official heading (Spanish): PARTICIPACIÓN DE LOS TRABAJADORES EN LAS UTILIDADES EN MATERIA FISCAL. NO ESTÁ CONDICIONADA A QUE LA AUTORIDAD PREVIAMENTE A SU DETERMINACIÓN, DEMUESTRE QUE EL CONTRIBUYENTE TENÍA TRABAJADORES EN EL EJERCICIO REVISADO.
The authority may assess employee profit sharing in a tax audit without first proving the taxpayer had employees in the audited year. A taxpayer saying it had none must prove it.
Field audit. The suspension of the period to conclude it under the penultimate paragraph of Article 46-A of the Federal Tax Code does not apply when the taxpayer's defense is filed against fines or the freezing of its bank accounts.
Official heading (Spanish): VISITA DOMICILIARIA. LA SUSPENSIÓN DEL PLAZO PARA SU CONCLUSIÓN, PREVISTA EN EL PENÚLTIMO PÁRRAFO DEL ARTÍCULO 46-A DEL CÓDIGO FISCAL DE LA FEDERACIÓN, NO SE ACTUALIZA CUANDO EL MEDIO DE DEFENSA ES INTERPUESTO POR EL CONTRIBUYENTE EN CONTRA DE LAS MULTAS O DEL ASEGURAMIENTO A SUS CUENTAS BANCARIAS.
The deadline to conclude a field audit is not suspended under the penultimate paragraph of Article 46-A of the Federal Tax Code when the taxpayer challenges fines or the freezing of its bank accounts. Those challenges do not stop the expiry clock.
Materiality of the transactions reviewed by the tax authority. The date of the supplier contract is not relevant to prove the agreed service existed.
Official heading (Spanish): MATERIALIDAD DE LAS OPERACIONES REVISADAS POR LA AUTORIDAD FISCAL. LA FECHA DEL CONTRATO CELEBRADO CON UN PROVEEDOR NO ES RELEVANTE PARA ACREDITAR LA EXISTENCIA DEL SERVICIO PACTADO.
When the authority questions whether transactions occurred, the supplier contract date is irrelevant to proving the service was rendered. A contract only proves an agreement was made. Materiality requires other evidence.
Field audit order. The authority need not explain why it chose that power over a desk audit.
Official heading (Spanish): ORDEN DE VISITA DOMICILIARIA.LA AUTORIDAD NO TIENE LA OBLIGACIÓN DE MOTIVAR POR QUÉ ELIGIÓ DICHA FACULTAD DE COMPROBACIÓN Y NO UNA REVISIÓN DE GABINETE.
The authority need not explain why it chose a field audit over a desk audit, nor rely on the taxpayer's history or its significance for revenue collection.
Application of the 54% coefficient in Article 19 of the Flat Tax Business Law.
Official heading (Spanish): APLICACIÓN DEL COEFICIENTE DEL 54% ESTABLECIDO EN EL ARTÍCULO 19 DE LA LEY DEL IMPUESTO EMPRESARIAL A TASA ÚNICA.
The 54% coefficient in Article 19 of the Flat Tax Business Law is a taxpayer prerogative. The authority is not required to apply it; the taxpayer who wants it must invoke it.
Tax field audit. Legal nature of witnesses.
Official heading (Spanish): VISITA DOMICILIARIA EN MATERIA FISCAL. NATURALEZA JURÍDICA DE LOS TESTIGOS.
Search-warrant rules apply only to serving the audit order. For subsequent minutes through the final one, Articles 43, section III and 46 of the Code govern witnesses.
Tax mailbox. Obligation to enable it and consequences of failing to do so (law in force through December 31, 2020).
Official heading (Spanish): BUZÓN TRIBUTARIO. OBLIGACIÓN DE HABILITARLO Y CONSECUENCIAS DE NO HACERLO (LEGISLACIÓN VIGENTE HASTA EL 31 DE DICIEMBRE DE 2020).
Taxpayers must enable their tax mailbox and keep contact details current. If they do not, they are deemed to oppose notification. Applies to law in force through December 31, 2020.
Field audit. Legal nature and purpose of partial minutes, the last partial minutes and the final minutes. Law in force before the reform published December 8, 2020.
Official heading (Spanish): VISITA DOMICILIARIA. NATURALEZA JURÍDICA Y OBJETO DE LAS ACTAS PARCIALES, LA ÚLTIMA ACTA PARCIAL Y EL ACTA FINAL. LEGISLACIÓN VIGENTE HASTA ANTES DE LA REFORMA PUBLICADA EL 08 DE DICIEMBRE DE 2020.
The auditor need not cite applicable rules or explain why observed facts fit them in the minutes. That reasoning belongs in the final resolution. Applies to law before the December 8, 2020 reform.
Non-existent operations. It is unlawful to treat a breach of the taxpayer's contract as grounds to conclude the invoice recipient did not receive the goods or services.
Official heading (Spanish): OPERACIONES INEXISTENTES. RESULTA ILEGAL QUE LA AUTORIDAD CONSIDERE EL INCUMPLIMIENTO DE UN CONTRATO CELEBRADO POR EL CONTRIBUYENTE COMO MOTIVO PARA DETERMINAR QUE EL RECEPTOR DE LOS COMPROBANTES NO ACREDITÓ QUE EFECTIVAMENTE ADQUIRIÓ LOS BIENES O RECIBIÓ LOS SERVICIOS AMPARADOS EN LOS COMPROBANTES FISCALES.
In a non-existent operations case, it is unlawful to conclude that goods or services were not received merely because the taxpayer breached the contract. A breach does not prove the transaction did not occur.
Article 5-A of the Federal Tax Code. It does not apply to fiscal years before its entry into force.
Official heading (Spanish): ARTÍCULO 5-A DEL CÓDIGO FISCAL DE LA FEDERACIÓN. INAPLICABILIDAD PARA LOS EJERCICIOS FISCALES PREVIOS A SU ENTRADA EN VIGOR.
The authority cannot apply article 5-A of the Federal Tax Code to legal acts carried out before it entered into force.
Seizure of credits. The first paragraph of article 160 of the Federal Tax Code does not provide for a payment demand to the debtor of the seized taxpayer.
Official heading (Spanish): EMBARGO DE CRÉDITOS. EL PRIMER PÁRRAFO DEL ARTÍCULO 160 DEL CÓDIGO FISCAL DE LA FEDERACIÓN, NO PREVÉ EL REQUERIMIENTO DE PAGO DE LAS CONTRIBUCIONES AL DEUDOR DEL CONTRIBUYENTE EMBARGADO.
The first paragraph of article 160 of the Federal Tax Code does not empower the authority to demand payment from the debtor of the seized taxpayer in a seizure of credits.
Seizure of credits. A payment demand to the debtor of the seized taxpayer is unlawful as an enforcement act, unless disobedience occurred.
Official heading (Spanish): EMBARGO DE CRÉDITOS. RESULTA ILEGAL EL REQUERIMIENTO DE PAGO AL CONTRIBUYENTE DEUDOR DEL EMBARGADO, AL CONSTITUIR UN ACTO DEL PROCEDIMIENTO ADMINISTRATIVO DE EJECUCIÓN, SALVO QUE SE HAYA INCURRIDO EN DESOBEDIENCIA.
In a seizure of credits it is unlawful to demand payment, on pain of double payment, from the debtor of the seized taxpayer. It is an enforcement act, unless disobedience occurred.
Income tax law. The exemption in article 93, section III, requires that the work risk actually materialize.
Official heading (Spanish): LEY DEL IMPUESTO SOBRE LA RENTA. LA EXENCIÓN PREVISTA EN EL ARTÍCULO 93, FRACCIÓN III DE LA LEY RELATIVA, REQUIERE DE UNA MATERIALIZACIÓN DEL RIESGO DE TRABAJO.
The exemption in article 93, section III, of the Income Tax Law requires that the work risk has actually materialized, meaning it has affected the worker.
Cancellation of a digital seal certificate. Under article 17-H, section X, of the Federal Tax Code, a new certificate is available only if the tax situation was corrected after exhausting the clarification procedure of article 17-H Bis.
Official heading (Spanish): CANCELACIÓN DE CERTIFICADO DE SELLO DIGITAL. CONFORME AL ARTÍCULO 17-H FRACCIÓN X, SEXTO Y ÚLTIMO PÁRRAFOS DEL CÓDIGO FISCAL DE LA FEDERACIÓN, ÚNICAMENTE ES APTO PARA OBTENER UN NUEVO CERTIFICADO SI SE CORRIGIÓ LA SITUACIÓN FISCAL, CUANDO PREVIAMENTE SE AGOTÓ EL PROCEDIMIENTO DE ACLARACIÓN PREVISTO EN EL ARTÍCULO 17-H BIS, DEL MISMO ORDENAMIENTO LEGAL.
To obtain a new digital seal certificate after cancellation, the tax situation must be corrected and the article 17-H Bis clarification exhausted first. It is not a second chance to rebut the underlying facts.
Value added tax. Article 2-A, section I, subsection b), number 6, of the VAT Law is not a privative law and therefore does not violate Article 13 of the Federal Constitution (law in force for fiscal year 2022).
Official heading (Spanish): IMPUESTO AL VALOR AGREGADO. EL ARTÍCULO 2o.-A, FRACCIÓN I, INCISO B), NUMERAL 6, DE LA LEY DE LA MATERIA, NO ES UNA LEY PRIVATIVA Y, POR TANTO, NO VIOLA EL ARTÍCULO 13 DE LA CONSTITUCIÓN FEDERAL (LEGISLACIÓN VIGENTE PARA EL EJERCICIO FISCAL 2022).
Article 2-A, section I, subsection b), number 6, of the VAT Law (16% rate on processed pet food) is not a privative law and does not violate Article 13 of the Constitution (fiscal year 2022).
Value added tax. Article 2-A, section I, subsection b), number 6, of the VAT Law does not violate tax equity (law in force for fiscal year 2022).
Official heading (Spanish): IMPUESTO AL VALOR AGREGADO. EL ARTÍCULO 2o.-A, FRACCIÓN I, INCISO B), NUMERAL 6, DE LA LEY DE LA MATERIA, NO VIOLA EL PRINCIPIO DE EQUIDAD TRIBUTARIA (LEGISLACIÓN VIGENTE PARA EL EJERCICIO FISCAL 2022).
Applying the 16% rate to sales of processed pet food (VAT Law, Article 2-A, section I, subsection b), number 6) does not violate tax equity (fiscal year 2022).
Value added tax. Article 2-A, section I, subsection b), number 6, of the VAT Law does not violate tax legality (law in force for fiscal year 2022).
Official heading (Spanish): IMPUESTO AL VALOR AGREGADO. EL ARTÍCULO 2o.-A, FRACCIÓN I, INCISO B), NUMERAL 6, DE LA LEY DE LA MATERIA, NO VIOLA EL PRINCIPIO DE LEGALIDAD TRIBUTARIA (LEGISLACIÓN VIGENTE PARA EL EJERCICIO FISCAL 2022).
Article 2-A, section I, subsection b), number 6, of the VAT Law does not violate tax legality even though it does not define 'small species' or 'household pets' (fiscal year 2022).
Value added tax. Article 2-A, section I, subsection b), number 6, of the VAT Law does not violate tax proportionality (law in force for fiscal year 2022).
Official heading (Spanish): IMPUESTO AL VALOR AGREGADO. EL ARTÍCULO 2o.-A, FRACCIÓN I, INCISO B), NUMERAL 6, DE LA LEY DE LA MATERIA, NO VIOLA EL PRINCIPIO DE PROPORCIONALIDAD TRIBUTARIA (LEGISLACIÓN VIGENTE PARA EL EJERCICIO FISCAL 2022).
Article 2-A, section I, subsection b), number 6, of the VAT Law does not violate tax proportionality, as it taxes final consumer spending as a sign of ability to pay (fiscal year 2022).
Exception to bank secrecy. The federal tax authorities' power to request bank information to verify tax obligations without judicial authorization does not disproportionately violate the right to privacy.
Official heading (Spanish): EXCEPCIÓN AL SECRETO BANCARIO. LA FACULTAD DE LAS AUTORIDADES HACENDARIAS FEDERALES DE REQUERIR INFORMACIÓN BANCARIA PARA COMPROBAR OBLIGACIONES FISCALES, SIN QUE MEDIE AUTORIZACIÓN JUDICIAL, NO VULNERA DESPROPORCIONADAMENTE EL DERECHO A LA VIDA PRIVADA.
Federal tax authorities do not need judicial authorization to request bank information to verify tax obligations, and this does not disproportionately violate privacy. Assume the SAT can reach your bank records.
Exception to bank secrecy. Scope of the phrase "for tax purposes" in Article 142, section IV, of the Credit Institutions Law.
Official heading (Spanish): EXCEPCIÓN AL SECRETO BANCARIO. ALCANCES DE LA EXPRESIÓN "PARA FINES FISCALES", PREVISTA EN LA FRACCIÓN IV DEL ARTÍCULO 142 DE LA LEY DE INSTITUCIONES DE CRÉDITO.
The criterion clarifies the scope of the phrase "for tax purposes" in Article 142, section IV, of the Credit Institutions Law, which creates an exception to bank secrecy for tax authorities.
Contributions to the IMSS employee retirement and pension plan. They are not deductible for income tax purposes.
Official heading (Spanish): APORTACIONES AL RÉGIMEN DE JUBILACIONES Y PENSIONES DE LOS TRABAJADORES DEL INSTITUTO MEXICANO DEL SEGURO SOCIAL (IMSS). NO SON DEDUCIBLES PARA EFECTOS DEL IMPUESTO SOBRE LA RENTA.
Contributions to the IMSS employee retirement and pension plan are not deductible for income tax purposes. Factor this into the tax result computation.
Automatic refund of a tax credit balance. The taxpayer must verify that the CLABE account number and bank entered in the return are correct.
Official heading (Spanish): DEVOLUCIÓN AUTOMÁTICA DE SALDO A FAVOR. CORRESPONDE A LA PERSONA CONTRIBUYENTE VERIFICAR QUE EL NÚMERO DE CUENTA CLABE Y LA INSTITUCIÓN BANCARIA CAPTURADOS EN SU DECLARACIÓN SEAN CORRECTOS.
For automatic refunds of tax credit balances, the taxpayer must verify that the CLABE account number and bank entered in the return are correct. A data-entry error is the taxpayer's risk.
Value added tax. The 0% rate applies to technical assistance.
Official heading (Spanish): IMPUESTO AL VALOR AGREGADO. LA TASA DEL 0 % DE ESA CONTRIBUCIÓN ES APLICABLE A LA ASISTENCIA TÉCNICA.
The precedent holds that the 0% VAT rate applies to technical assistance. Providers and recipients of these services should review how they currently treat them for VAT.
Simplified trust regime for legal entities. Articles 206, first paragraph, and 208 of the Income Tax Law, by not allowing deduction of profit advances civil companies give partners, do not violate tax equity (law in force from January 1, 2022).
Official heading (Spanish): RÉGIMEN SIMPLIFICADO DE CONFIANZA PARA PERSONAS MORALES EN EL IMPUESTO SOBRE LA RENTA. LOS ARTÍCULOS 206, PRIMER PÁRRAFO Y 208 DE LA LEY DEL IMPUESTO RELATIVO, AL NO PERMITIR LA DEDUCCIÓN DE LOS ANTICIPOS A REMANENTE QUE LAS SOCIEDADES CIVILES OTORGUEN A SUS SOCIOS, NO TRANSGREDEN EL PRINCIPIO DE EQUIDAD TRIBUTARIA (LEGISLACIÓN VIGENTE A PARTIR DEL 1 DE ENERO DE 2022).
Articles 206 and 208 of the Income Tax Law, which bar deduction of profit advances a civil company gives its partners under the RESICO for legal entities, do not violate tax equity.
Simplified trust regime for legal entities. Articles 206, first paragraph, and 208 of the Income Tax Law, by not allowing deduction of profit advances civil companies give partners, do not violate tax proportionality (law in force from January 1, 2022).
Official heading (Spanish): RÉGIMEN SIMPLIFICADO DE CONFIANZA PARA PERSONAS MORALES EN EL IMPUESTO SOBRE LA RENTA. LOS ARTÍCULOS 206, PRIMER PÁRRAFO Y 208 DE LA LEY DEL IMPUESTO RELATIVO, AL NO PERMITIR LA DEDUCCIÓN DE LOS ANTICIPOS A REMANENTE QUE LAS SOCIEDADES CIVILES OTORGUEN A SUS SOCIOS, NO TRANSGREDEN EL PRINCIPIO DE PROPORCIONALIDAD TRIBUTARIA (LEGISLACIÓN VIGENTE A PARTIR DEL 1 DE ENERO DE 2022).
Articles 206 and 208 of the Income Tax Law, which bar deduction of profit advances from civil companies to partners under RESICO, likewise do not violate tax proportionality.
Field audit. The authority may require information that reliably proves the origin and source of balances in favor from other years when they affect the audited year (law in force in 2019).
Official heading (Spanish): VISITA DOMICILIARIA. LA AUTORIDAD PUEDE REQUERIR INFORMACIÓN QUE ACREDITE FEHACIENTEMENTE EL ORIGEN Y LA PROCEDENCIA DE SALDOS A FAVOR DE EJERCICIOS DIVERSOS, CUANDO TENGAN EFECTOS EN EL REVISADO (LEGISLACIÓN VIGENTE EN 2019).
In a field audit, the authority may request information reliably proving the origin and source of balances in favor from other fiscal years if they affect the audited year (2019 law). Keep support for carried-forward balances.
Supplemental returns. Article 32 of the Federal Tax Code (in force in 2019) provides a chronological order for filing them.
Official heading (Spanish): DECLARACIONES COMPLEMENTARIAS. EL ARTÍCULO 32 DEL CÓDIGO FISCAL DE LA FEDERACIÓN (VIGENTE EN 2019), PREVÉ UN ORDEN EN CUANTO A LA PRESENTACIÓN DE LAS MISMAS ATENDIENDO AL ORDEN CRONOLÓGICO.
Article 32 of the Federal Tax Code (in force in 2019) sets a chronological order for supplemental returns. The exceptions in its second paragraph apply strictly, to the fourth return and beyond. Plan how many you file.
Refund of the remainder of a VAT balance in favor after offsetting. The request becomes inadmissible when the taxpayer partially withdraws it.
Official heading (Spanish): DEVOLUCIÓN RESPECTO AL REMANENTE DEL SALDO A FAVOR RESULTANTE DE LA COMPENSACIÓN DEL IMPUESTO AL VALOR AGREGADO. SU SOLICITUD DEVIENE IMPROCEDENTE CUANDO EL CONTRIBUYENTE SE DESISTA PARCIALMENTE DE LA MISMA.
The VAT balance remaining after offsetting and requested as a refund is indivisible. If the taxpayer partially withdraws, the request becomes inadmissible. Settle the amount before filing and avoid partial withdrawals.
Nonexistence of transactions covered by tax invoices. A declaration under article 69-B of the Federal Tax Code does not require prior exercise of any audit power under article 42.
Official heading (Spanish): INEXISTENCIA DE OPERACIONES AMPARADAS CON COMPROBANTES FISCALES. SU DECLARACIÓN EFECTUADA CON FUNDAMENTO EN EL ARTÍCULO 69-B DEL CÓDIGO FISCAL DE LA FEDERACIÓN NO REQUIERE QUE PREVIAMENTE SE EJERZA ALGUNA DE LAS FACULTADES DE COMPROBACIÓN PREVISTAS EN EL NUMERAL 42 DE DICHO CÓDIGO TRIBUTARIO.
A declaration of nonexistent transactions under article 69-B of the Federal Tax Code does not require prior use of an article 42 audit power. The 69-B procedure alone suffices, so build the defense from the moment of notice.
Rule 13.3 of the First Resolution of Amendments to the 2020 Miscellaneous Tax Resolution. As a norm requiring an application act, it may be challenged before the TFJA only once the triggering event occurs.
Official heading (Spanish): REGLA 13.3. DE LA PRIMERA RESOLUCIÓN DE MODIFICACIONES A LA RESOLUCIÓN MISCELÁNEA FISCAL PARA 2020. AL TRATARSE DE UNA NORMA HETEROAPLICATIVA, PROCEDE SU IMPUGNACIÓN ANTE EL TRIBUNAL FEDERAL DE JUSTICIA ADMINISTRATIVA HASTA QUE ACTUALICE EL SUPUESTO HABILITANTE.-
Rule 13.3 of the First Resolution of Amendments to the 2020 Miscellaneous Tax Resolution requires an application act, since the suspension of deadlines depends on a prior event, the addition of 26 calendar days. It can be challenged before the TFJA only once that event occurs.
Rule 13.3 of the First Resolution of Amendments to the 2020 Miscellaneous Tax Resolution. It respects hierarchical subordination and legitimate expectations, as it fits the case in section VI of article 46-A of the Federal Tax Code.
Official heading (Spanish): REGLA 13.3. DE LA PRIMERA RESOLUCIÓN DE MODIFICACIONES A LA RESOLUCIÓN MISCELÁNEA FISCAL PARA 2020. RESPETA LOS PRINCIPIOS DE SUBORDINACIÓN JERÁRQUICA Y CONFIANZA LEGÍTIMA, AL AJUSTARSE AL SUPUESTO ESTABLECIDO EN LA FRACCIÓN VI DEL ARTÍCULO 46-A DEL CÓDIGO FISCAL DE LA FEDERACIÓN.-
Rule 13.3 of the 2020 Miscellaneous Tax Resolution respects hierarchical subordination and legitimate expectations, as it fits section VI of article 46-A of the Federal Tax Code as a preventive measure. This weakens arguments against the suspension of audit deadlines.
Suspension of the period to conclude a field audit or desk audit. For the suspension under Rule 13.3 of the First Resolution of Amendments to the 2020 Miscellaneous Tax Resolution to apply, it need not also rest on section VI of article 46-A of the Federal Tax Code.
Official heading (Spanish): SUSPENSIÓN DEL PLAZO PARA CONCLUIR LA VISITA DOMICILIARIA O REVISIÓN DE GABINETE. PARA QUE OPERE LA SUSPENSIÓN PREVISTA EN LA REGLA 13.3. DE LA PRIMERA RESOLUCIÓN DE MODIFICACIONES A LA RESOLUCIÓN MISCELÁNEA FISCAL PARA 2020, RESULTA INNECESARIO QUE SE ENCUENTRE JUSTIFICADA ADEMÁS EN LA FRACCIÓN VI DEL SEGUNDO PÁRRAFO, DEL ARTÍCULO 46-A DEL CÓDIGO FISCAL DE LA FEDERACIÓN.-
For the suspension under Rule 13.3 of the 2020 Miscellaneous Tax Resolution to apply to field and desk audits, it need not also rest on section VI of article 46-A of the Federal Tax Code. Taxpayers learned of it upon publication in the Official Gazette.
Third party with an interest. When the lawfulness of a profit-sharing distribution is challenged, the instructing magistrate must verify that the person named by the plaintiff holds that capacity.
Official heading (Spanish): TERCERO INTERESADO. CUANDO SE CONTROVIERTA LA LEGALIDAD DEL REPARTO DE UTILIDADES, EL MAGISTRADO INSTRUCTOR DEBE CERCIORARSE QUE LA PERSONA SEÑALADA POR LA ACTORA OSTENTA TAL CARÁCTER.-
When a profit-sharing distribution is challenged, the instructing magistrate must use the power to gather further evidence to find out from the competent authority who represents the workers. The plaintiff's designation is not enough.
Notice (citatorio) for serving a tax notification. It is not unlawful if it ends at the same time it begins.
Official heading (Spanish): CITATORIO PARA LA PRÁCTICA DE UNA NOTIFICACIÓN EN MATERIA FISCAL. NO ES ILEGAL SI CULMINA A LA MISMA HORA EN LA QUE INICIAL.
A citatorio for serving a tax notification is not unlawful if it ends at the same hour it begins. It is enough that it starts during business hours; no other time need be stated.
Federal Tax Code. Legality of service steps carried out in tax matters using preprinted forms.
Official heading (Spanish): CÓDIGO FISCAL. LEGALIDAD DE LAS DILIGENCIAS DE NOTIFICACIÓN, PRACTICADAS EN MATERIA FISCAL A TRAVÉS DE FORMATOS PREIMPRESOS.
Process servers may use preprinted forms to notify an administrative act, provided the specifics of the service are filled in during the visit. A preprinted form does not by itself invalidate notification.
Federal Tax Code. Tax authorities may consider all information in their possession, including that obtained in their audit powers, regardless of whether it relates to the fiscal year under review.
Official heading (Spanish): CÓDIGO FISCAL DE LA FEDERACIÓN. LAS AUTORIDADES FISCALES ESTÁN FACULTADAS PARA CONSIDERAR TODA AQUELLA INFORMACIÓN QUE OBRE EN SU PODER, ASÍ COMO LA OBTENIDA EN EL EJERCICIO DE SUS FACULTADES DE FISCALIZACIÓN, INDEPENDIENTEMENTE DE QUE CORRESPONDA AL EJERCICIO FISCAL REVISADO.
Tax authorities may base their decisions on any information they hold or obtain through audits, even if it relates to a year other than the one under review. Data from one year can be used in another.
Strictly indispensable expenses. Income tax deductibility depends on the nature of the underlying transaction, not on how the tax invoice describes it.
Official heading (Spanish): EROGACIONES ESTRICTAMENTE INDISPENSABLES. LA PROCEDENCIA DE SU DEDUCIBILIDAD EN EL IMPUESTO SOBRE LA RENTA NO DEPENDE DE LA FORMA EN QUE FUERON DESCRITAS EN EL COMPROBANTE FISCAL QUE LAS AMPARE, SINO DE LA NATURALEZA DE LA OPERACIÓN QUE LES DIO ORIGEN.
Income tax deductibility turns on the nature of the underlying transaction and its link to the corporate purpose, not on how the invoice describes it. Document the business purpose behind each invoice.
Determination of omitted taxes. To be properly founded and reasoned, the assessment must set out the arithmetic operations.
Official heading (Spanish): DETERMINACIÓN DE LA CONTRIBUCIÓN OMITIDA. PARA SU DEBIDA FUNDAMENTACIÓN Y MOTIVACIÓN, LA LIQUIDACIÓN QUE LA CONTIENE DEBE ESTABLECER LAS OPERACIONES ARITMÉTICAS.-
An assessment of VAT and customs processing fees must show the arithmetic operations behind the amounts, along with the applicable provisions. Without them, it lacks proper legal basis and reasoning.
Field audit. Legal nature and purpose of partial minutes, the last partial minutes and the final minutes. Law in force before the reform published December 8, 2020.
Official heading (Spanish): VISITA DOMICILIARIA. NATURALEZA JURÍDICA Y OBJETO DE LAS ACTAS PARCIALES, LA ÚLTIMA ACTA PARCIAL Y EL ACTA FINAL. LEGISLACIÓN VIGENTE HASTA ANTES DE LA REFORMA PUBLICADA EL 08 DE DICIEMBRE DE 2020.-
The final minutes need not summarize the whole audit: each partial and the last partial minutes do that. They need only state whether arguments and evidence were submitted against the last partial. Applies to law before the December 8, 2020 reform.
Presumption of income. If the authority omits one of the taxpayer's bank accounts from which the observed deposit comes, the annulment must be for effects.
Official heading (Spanish): PRESUNCIÓN DE INGRESOS. SI LA AUTORIDAD FISCALIZADORA OMITE IDENTIFICAR UNA DE LAS CUENTAS BANCARIAS DEL CONTRIBUYENTE DE DONDE PROVIENE EL DEPÓSITO OBSERVADO, LA NULIDAD DEBE SER PARA EFECTOS.-
If the assessment omits one of the bank accounts the observed deposit came from, annulment is for effects, not outright. The authority may correct the defect and reissue.
Administrative appeal. Legal representatives of companies have standing to file it through their personal tax mailbox.
Official heading (Spanish): RECURSO DE REVOCACIÓN. LOS REPRESENTANTES LEGALES DE LAS PERSONAS MORALES TIENEN INTERÉS JURÍDICO PARA PROMOVERLO A TRAVÉS DE SU BUZÓN TRIBUTARIO PERSONAL
A company's legal representative may file the administrative appeal from a personal tax mailbox using an e.firma, provided the filing states that the representative acts on behalf of the company.
Notices published on the SAT website and in the Official Gazette under article 69-B of the Federal Tax Code are governed by article 135.
Official heading (Spanish): NOTIFICACIÓN REALIZADA A TRAVÉS DE LA PÁGINA DEL SERVICIO DE ADMINISTRACIÓN TRIBUTARIA Y EL DIARIO OFICIAL DE LA FEDERACIÓN CONFORME AL ARTÍCULO 69-B EL CÓDIGO FISCAL DE LA FEDERACIÓN, LE RESULTA APLICABLE LO DISPUESTO EN EL ARTÍCULO 135 DEL CITADO ORDENAMIENTO LEGAL.-
Notices under article 69-B of the Federal Tax Code made on the SAT website and in the Official Gazette take effect on the next business day, under article 135.
Field audit to verify tax compliance. The procedure in the Federal Tax Code respects the principle of legal certainty.
Official heading (Spanish): VISITA DOMICILIARIA PARA VERIFICAR EL CUMPLIMIENTO DE OBLIGACIONES FISCALES. EL PROCEDIMIENTO PREVISTO EN EL CÓDIGO FISCAL DE LA FEDERACIÓN RESPETA EL PRINCIPIO DE SEGURIDAD JURÍDICA.
Article 49 of the Federal Tax Code, governing field audit procedure, respects legal certainty. Challenging the audit procedure on that ground has little room.
Value added tax. The final purchaser of the goods has no duty to withhold it when the seller is a foreign company without a permanent establishment in Mexico and Rule 3.8.9 of the 2012-2015 General Foreign Trade Rules applies, because the sale took place outside Mexico under the legal fiction of virtual return of goods.
Official heading (Spanish): IMPUESTO AL VALOR AGREGADO. NO SE ACTUALIZA LA OBLIGACIÓN DEL ADQUIRENTE FINAL DE LA MERCANCÍA DE RETENERLO CUANDO LA ENAJENANTE SEA UNA EMPRESA EXTRANJERA SIN ESTABLECIMIENTO PERMANENTE EN EL PAÍS Y CONFORME A LA REGLA 3.8.9 DE LAS REGLAS DE CARÁCTER GENERAL EN MATERIA DE COMERCIO EXTERIOR PARA 2012, 2013, 2014 Y 2015, YA QUE LA ENAJENACIÓN SE REALIZÓ FUERA DEL TERRITORIO NACIONAL DERIVADO DE LA FICCIÓN JURÍDICA DEL RETORNO VIRTUAL DE MERCANCÍAS.
The final buyer need not withhold VAT from a foreign seller without a permanent establishment when Rule 3.8.9 of the 2012-2015 foreign trade rules applies: given the virtual-return fiction, the sale occurred outside Mexico. Useful against withholding assessments for those years.
Regulated power. The authority given to the SAT in the current text of Article 20-A of the SAT Law (published June 12, 2003) is a regulated, not discretionary, power.
Official heading (Spanish): FACULTAD REGLADA. LA CONSTITUYE LA ATRIBUCIÓN OTORGADA AL SERVICIO DE ADMINISTRACIÓN TRIBUTARIA, EN EL TEXTO VIGENTE DEL ARTÍCULO 20-A DE LA LEY DEL SERVICIO DE ADMINISTRACIÓN TRIBUTARIA, PUBLICADA EN EL DIARIO OFICIAL DE LA FEDERACIÓN EL DOCE DE JUNIO DE DOS MIL TRES.
The SAT's power under the current text of Article 20-A of the SAT Law (Official Gazette, June 12, 2003) to refrain from assessing taxes and penalties for infractions found in its audits is a regulated power, not a discretionary one.
Value added tax. Once the credit route for an overpaid balance under Article 6 of the VAT Law in force in 2018 is chosen, the general refund scheme is no longer available.
Official heading (Spanish): IMPUESTO AL VALOR AGREGADO. NO ES FACTIBLE ACUDIR AL ESQUEMA GENERAL DE LA DEVOLUCIÓN UNA VEZ EJERCIDO EL ACREDITAMIENTO DEL SALDO A FAVOR PREVISTO EN EL ARTÍCULO 6o. DE LA LEY DE LA MATERIA VIGENTE EN 2018.
A taxpayer who elects to credit a VAT overpayment (Article 6, VAT Law in force in 2018) cannot claim the remainder under the general refund scheme of Article 22 of the Federal Tax Code and must keep crediting until exhausted. The choice is final.
Income tax. Article 93, sections IV and V, of the Income Tax Law applies to retirement payments arising from clause 64 of the 2008-2010 collective bargaining agreement between the former Luz y Fuerza del Centro and the Mexican Electricians' Union.
Official heading (Spanish): IMPUESTO SOBRE LA RENTA. ES APLICABLE LO DISPUESTO POR EL ARTÍCULO 93, FRACCIONES IV Y V, DE LA LEY RELATIVA, A LAS CUOTAS DE JUBILACIÓN QUE DERIVAN DE LA CLÁUSULA 64 DEL CONTRATO COLECTIVO DE TRABAJO CELEBRADO ENTRE EL EXTINTO ORGANISMO DESCENTRALIZADO LUZ Y FUERZA DEL CENTRO Y EL SINDICATO MEXICANO DE ELECTRICISTAS 2008-2010.
Retirement payments under clause 64 of the 2008-2010 Luz y Fuerza del Centro–SME collective agreement fall under Article 93, sections IV and V, of the Income Tax Law. Useful to support the tax treatment of those payments when defending a retiree.
Value added tax (VAT). To credit payments for services strictly indispensable to the taxpayer's activity, it is irrelevant whether they are booked as an expense or an investment (law in force in 2017).
Official heading (Spanish): IMPUESTO AL VALOR AGREGADO (IVA). PARA ACREDITAR LOS PAGOS REALIZADOS POR SERVICIOS ESTRICTAMENTE INDISPENSABLES PARA LA ACTIVIDAD DEL CONTRIBUYENTE, ES IRRELEVANTE SI SE CONTABILIZAN COMO UN GASTO O COMO UNA INVERSIÓN (LEGISLACIÓN VIGENTE EN 2017).
To credit VAT on a service strictly indispensable to the taxpayer's activity (2017 law), it does not matter whether it is booked as an expense or an investment; that distinction matters only for income tax deductibility.
Certificate of no municipal tax debt. Article 6, second paragraph of the 2021 Revenue Law of the Guaymas de Zaragoza, Sonora Municipality, requiring it to pursue any administrative procedure, is unconstitutional.
Official heading (Spanish): CERTIFICADO DE NO ADEUDO DE CONTRIBUCIONES MUNICIPALES. EL ARTÍCULO 6o., SEGUNDO PÁRRAFO, DE LA LEY DE INGRESOS Y PRESUPUESTO DE INGRESOS DEL AYUNTAMIENTO DEL MUNICIPIO DE GUAYMAS DE ZARAGOZA, SONORA, PARA EL EJERCICIO FISCAL DEL 2021, AL PREVER LA OBLIGACIÓN DE OBTENERLO PARA DAR SEGUIMIENTO A CUALQUIER TRÁMITE ADMINISTRATIVO, ES INCONSTITUCIONAL.
Article 6, second paragraph of Guaymas de Zaragoza, Sonora's 2021 Revenue Law is unconstitutional for requiring a certificate of no municipal tax debt to pursue any administrative procedure.
Advanced electronic signature in tax matters. The printed seal (character string) from its use need not contain the data or elements of the underlying certificate, under Articles 17-I and 38 of the Federal Tax Code (law in force in 2019).
Official heading (Spanish): FIRMA ELECTRÓNICA AVANZADA EN MATERIA FISCAL. ES INNECESARIO QUE EL SELLO IMPRESO (INTEGRADO POR CARACTERES) DERIVADO DEL USO DE DICHA FIRMA CONTENGA LOS DATOS O ELEMENTOS PROPIOS DEL CERTIFICADO QUE LA RESPALDA, CONFORME A LOS ARTÍCULOS 17-I Y 38 DEL CÓDIGO FISCAL DE LA FEDERACIÓN (LEGISLACIÓN VIGENTE EN 2019).
The printed seal of an electronic signature need not carry the underlying certificate's data (Articles 17-I and 38, Federal Tax Code, 2019 law); certainty comes from the verification systems.
Value added tax. The product called "mulch film" (acolchado), sold individually, is not equipment integrated into a hydroponic greenhouse eligible for the 0% rate under Article 2-A, section I, subsection g) of the VAT Law (law in force in 2019 and 2021).
Official heading (Spanish): IMPUESTO AL VALOR AGREGADO. EL PRODUCTO DENOMINADO "ACOLCHADO", ENAJENADO EN FORMA INDIVIDUAL, NO CONSTITUYE UN EQUIPO INTEGRADO A UN INVERNADERO HIDROPÓNICO, AFECTO A LA TASA DEL 0 % PREVISTA EN EL ARTÍCULO 2o.-A, FRACCIÓN I, INCISO G), DE LA LEY RELATIVA (LEGISLACIÓN VIGENTE EN 2019 Y 2021).
"Acolchado" (mulch film), sold separately, is not equipment integrated into a hydroponic greenhouse and does not qualify for the 0% rate under Article 2-A, section I, subsection g) of the VAT Law (2019 and 2021). Review VAT classification of agricultural inputs.
Property tax. The unit construction value tables for Acapulco de Juárez, Guerrero, for fiscal year 2021 do not violate tax legality by omitting the building's state of repair as a valuation factor.
Official heading (Spanish): PREDIAL. LAS TABLAS DE VALORES UNITARIOS DE CONSTRUCCIÓN, BASE DEL IMPUESTO PREDIAL PARA EL MUNICIPIO DE ACAPULCO DE JUÁREZ, GUERRERO, PARA EL EJERCICIO FISCAL 2021, NO TRANSGREDEN EL PRINCIPIO DE LEGALIDAD TRIBUTARIA, AL NO TOMAR EN CONSIDERACIÓN COMO FACTOR DE EVALUACIÓN EL ESTADO DE CONSERVACIÓN DE LOS TIPOS DE CONSTRUCCIÓN.
Acapulco de Juárez's 2021 unit construction value tables (Decree 640) do not violate tax legality by omitting a building's state of repair as a valuation factor.
Value-added tax. Articles 9, section X, 15, section VII, and 20, section I, of the VAT Law, exempting from tax legal entities authorized to receive tax-deductible donations when they sell goods, provide independent services or grant temporary use of goods, do not violate the principle of tax equity.
Official heading (Spanish): IMPUESTO AL VALOR AGREGADO. LOS ARTÍCULOS 9o., FRACCIÓN X, 15, FRACCIÓN VII, Y 20, FRACCIÓN I, DE LA LEY DE LA MATERIA, AL EXENTAR DEL PAGO DE DICHO IMPUESTO A LAS PERSONAS MORALES AUTORIZADAS PARA RECIBIR DONATIVOS DEDUCIBLES PARA LOS EFECTOS DEL IMPUESTO SOBRE LA RENTA CUANDO ENAJENAN BIENES, PRESTAN SERVICIOS INDEPENDIENTES U OTORGAN EL USO O GOCE TEMPORAL DE BIENES, NO TRANSGREDEN EL PRINCIPIO DE EQUIDAD TRIBUTARIA.
Articles 9, section X, 15, section VII, and 20, section I, of the VAT Law do not violate tax equity by exempting from VAT entities authorized to receive deductible donations when they sell goods, provide services or grant use of goods.
Value-added tax. Articles 9, section X, 15, section VII, and 20, section I, of the VAT Law, exempting from tax legal entities authorized to receive tax-deductible donations when they sell goods, provide independent services or grant temporary use of goods, do not violate the principle of progressivity in its non-regression aspect.
Official heading (Spanish): IMPUESTO AL VALOR AGREGADO. LOS ARTÍCULOS 9o., FRACCIÓN X, 15, FRACCIÓN VII, Y 20, FRACCIÓN I, DE LA LEY DE LA MATERIA, AL EXENTAR DEL PAGO DE DICHO IMPUESTO A LAS PERSONAS MORALES AUTORIZADAS PARA RECIBIR DONATIVOS DEDUCIBLES PARA LOS EFECTOS DEL IMPUESTO SOBRE LA RENTA CUANDO ENAJENAN BIENES, PRESTAN SERVICIOS INDEPENDIENTES U OTORGAN EL USO O GOCE TEMPORAL DE BIENES, NO TRANSGREDEN EL PRINCIPIO DE PROGRESIVIDAD EN SU VERTIENTE DE NO REGRESIVIDAD.
Articles 9, section X, 15, section VII, and 20, section I, of the VAT Law do not violate progressivity, in its non-regression aspect, by exempting from VAT entities authorized to receive deductible donations.
Value-added tax. Articles 9, section X, 15, section VII, and 20, section I, of the VAT Law, exempting from tax legal entities authorized to receive tax-deductible donations when they sell goods, provide independent services or grant temporary use of goods, do not violate the principle of tax proportionality.
Official heading (Spanish): IMPUESTO AL VALOR AGREGADO. LOS ARTÍCULOS 9o., FRACCIÓN X, 15, FRACCIÓN VII, Y 20, FRACCIÓN I, DE LA LEY DE LA MATERIA, AL EXENTAR DEL PAGO DE DICHO IMPUESTO A LAS PERSONAS MORALES AUTORIZADAS PARA RECIBIR DONATIVOS DEDUCIBLES PARA LOS EFECTOS DEL IMPUESTO SOBRE LA RENTA CUANDO ENAJENAN BIENES, PRESTAN SERVICIOS INDEPENDIENTES U OTORGAN EL USO O GOCE TEMPORAL DE BIENES, NO TRANSGREDEN EL PRINCIPIO DE PROPORCIONALIDAD TRIBUTARIA.
Articles 9, section X, 15, section VII, and 20, section I, of the VAT Law do not violate tax proportionality by exempting from VAT entities authorized to receive deductible donations when they sell goods or provide services.
Value-added tax. Articles 9, section X, 15, section VII, and 20, section I, of the VAT Law, exempting from tax legal entities authorized to receive tax-deductible donations when they sell goods, provide independent services or grant temporary use of goods, respect the principle of legislative reasonableness.
Official heading (Spanish): IMPUESTO AL VALOR AGREGADO. LOS ARTÍCULOS 9o., FRACCIÓN X, 15, FRACCIÓN VII, Y 20, FRACCIÓN I, DE LA LEY DE LA MATERIA, AL EXENTAR DEL PAGO DE DICHO IMPUESTO A LAS PERSONAS MORALES AUTORIZADAS PARA RECIBIR DONATIVOS DEDUCIBLES PARA LOS EFECTOS DEL IMPUESTO SOBRE LA RENTA CUANDO ENAJENAN BIENES, PRESTAN SERVICIOS INDEPENDIENTES U OTORGAN EL USO O GOCE TEMPORAL DE BIENES, RESPETAN EL PRINCIPIO DE RAZONABILIDAD LEGISLATIVA.
Articles 9, section X, 15, section VII, and 20, section I, of the VAT Law respect legislative reasonableness by exempting from VAT entities authorized to receive deductible donations that sell goods, provide services or grant use of goods.
Related-party informative return. The one under article 76-A of the Income Tax Law is not an audit power of the tax authority, so the Federal Taxpayer Rights Law does not apply to it.
Official heading (Spanish): DECLARACIÓN INFORMATIVA DE PARTES RELACIONADAS. LA QUE DERIVA DEL ARTÍCULO 76-A, DE LA LEY DEL IMPUESTO SOBRE LA RENTA, AL NO CONSTITUIR UNA FACULTAD DE COMPROBACIÓN DE LA AUTORIDAD FISCAL, NO LE ES APLICABLE LA LEY FEDERAL DE LOS DE RECHOS DEL CONTRIBUYENTE.-
The related-party informative return under article 76-A of the Income Tax Law is a management function, not an audit power. The Federal Taxpayer Rights Law therefore does not apply, and its safeguards cannot be invoked in that filing.
Rule 3.9.11 of the First Resolution of Amendments to the 2017 Miscellaneous Tax Resolution. The means and forms it provides do not violate the principles of legal certainty, statutory reservation and hierarchical subordination.
Official heading (Spanish): REGLA 3.9.11 DE LA PRIMERA RESOLUCIÓN DE MODIFICACIONES A LA RESOLUCIÓN MISCELÁNEA FISCAL PARA 2017. LOS MEDIOS Y FORMATOS QUE AHÍ SE ESTABLECEN, NO SON VIOLATORIOS DE LOS PRINCIPIOS DE SEGURIDAD JURÍDICA, RESERVA DE LEY Y SUBORDINACIÓN JURÍDICA.-
The means and forms under Rule 3.9.11 of the First Resolution of Amendments to the 2017 Miscellaneous Tax Resolution do not breach legal certainty, statutory reservation or hierarchical subordination. They stem from the statute, not the rule, even if not published in it.
Rule 3.9.11 of the First Resolution of Amendments to the 2017 Miscellaneous Tax Resolution. The absence of a deadline for the authority to accept or reject annual related-party informative returns does not create legal uncertainty.
Official heading (Spanish): REGLA 3.9.11 DE LA PRIMERA RESOLUCIÓN DE MODIFICACIONES A LA RESOLUCIÓN MISCELÁNEA FISCAL PARA 2017. NO CAUSA ESTADO DE INSEGURIDAD JURÍDICA E INCERTIDUMBRE A LOS CONTRIBUYENTES, EL HECHO DE QUE NO ESTABLEZCA PLAZO PARA QUE LA AUTORIDAD FISCAL EMITA LA ACEPTACIÓN O NO, DE LAS DECLARACIONES ANUALES INFORMATIVAS DE PARTES RELACIONADAS.-
Rule 3.9.11 does not create legal uncertainty by failing to set a deadline for the SAT to accept or reject annual related-party informative returns, since the filing date does not depend on that acceptance.
Corporate merger. It does not prevent the tax authority from exercising audit powers over the surviving or resulting entity.
Official heading (Spanish): FUSIÓN DE SOCIEDADES. DICHA FIGURA NO IMPIDE QUE LA AUTORIDAD FISCALIZADORA PUEDA EJERCER SUS FACULTADES DE COMPROBACIÓN CON LA PERSONA MORAL QUE SUBSISTA O QUE RESULTE DE DICHA FUSIÓN.-
A merger does not stop the SAT from auditing the surviving or resulting company, which takes over the rights and obligations of the extinguished one. Review the merging entities' tax exposure before the transaction.
Special tax on production and services. The total amount of bets placed forms part of its base, whatever name is used.
Official heading (Spanish): IMPUESTO ESPECIAL SOBRE PRODUCCIÓN Y SERVICIOS. EL MONTO TOTAL DE LAS APUESTAS JUGADAS INTEGRA SU BASE, INDEPENDIENTEMENTE DEL NOMBRE CON EL QUE SE LES DENOMINE.-
For the special tax (IEPS) on gaming, the base includes every amount actually wagered, regardless of what it is called. Licensed operators must calculate the tax on that full base.
Last paragraph of Article 158 of the 2015 Income Tax Law. Its correct interpretation does not create an exemption for income from leasing a drilling oil platform.
Official heading (Spanish): ÚLTIMO PÁRRAFO DEL ARTÍCULO 158 DE LA LEY DEL IMPUESTO SOBRE LA RENTA VIGENTE EN 2015. SU CORRECTA INTERPRETACIÓN NO IMPLICA UN RÉGIMEN DE EXENCIÓN A LOS INGRESOS OBTENIDOS POR EL ARRENDAMIENTO DE UNA PLATAFORMA PETROLERA DESTINADA A LA PERFORACIÓN.-
The last paragraph of Article 158 of the 2015 Income Tax Law does not exempt income from leasing a drilling oil platform. The decisive element is cabotage, not whether vessels actually navigate.
Expiration of the authority's powers. Computing the period for reviewing taxes with a definitive monthly calculation.
Official heading (Spanish): CADUCIDAD DE FACULTADES DE LA AUTORIDAD. CÓMPUTO DEL PLAZO TRATÁNDOSE DE REVISIÓN DE IMPUESTOS CON CÁLCULO MENSUAL DEFINITIVO.-
For taxes with a definitive monthly calculation, the expiration period runs from the day after the income tax return for the same year was filed, under the Federal Tax Code rule. Use it to test whether an audit is time-barred.
Dividends from the net taxable profits account (CUFIN). A certificate of payments and withholdings is not enough when audit information contradicts it.
Official heading (Spanish): DIVIDENDOS PROVENIENTES DE LA CUENTA DE UTILIDAD FISCAL NETA. PARA ACREDITAR SU PROCEDENCIA NO BASTA LA EXHIBICIÓN DE LA CONSTANCIA DE PAGOS Y RETENCIONES CORRESPONDIENTE, CUANDO EXISTA INFORMACIÓN Y DOCUMENTACIÓN OBTENIDA MEDIANTE EL EJERCICIO DE FACULTADES DE COMPROBACIÓN QUE CONTRADICE EL CONTENIDO DE DICHA DOCUMENTAL.-
To prove that a dividend comes from the CUFIN, a certificate of payments and withholdings is not enough. If audit findings contradict it, shareholders must prove the source with other evidence.
General import tax. Determining the taxable base is unlawful when the authority values goods from an internet page and fails to certify its content.
Official heading (Spanish): IMPUESTO GENERAL DE IMPORTACIÓN. RESULTA ILEGAL LA DETERMINACIÓN DE SU BASE GRAVABLE CUANDO LA AUTORIDAD OPTA POR DETERMINAR EL VALOR DE LAS MERCANCÍAS CON BASE EN LA CONSULTA REALIZADA A UNA PÁGINA DE INTERNET Y ES OMISA EN CERTIFICAR EL CONTENIDO DE LA MISMA.-
Setting the general import tax base from a value taken from a web page is unlawful if the authority does not certify its content. Without certification, the information does not meet reasonable valuation standards.
Rule 2.5.10, published in the Official Gazette on December 27, 2021, imposes a limit not provided in tax law on the suspension of taxpayers' activities.
Official heading (Spanish): REGLA 2.5.10. PUBLICADA EN EL DIARIO OFICIAL DE LA FEDERACIÓN EL 27 DE DICIEMBRE DE 2021. ESTABLE- CE UNA LIMITANTE NO PREVISTA EN LA NORMA FISCAL PARA LA SUSPENSIÓN DE ACTIVIDADES DE LOS CONTRIBUYENTES.-
Rule 2.5.10 is unlawful in allowing activity suspension only once, because it adds a limit not found in the legal provisions it implements.
Joint liability. For a partner or shareholder under article 26, section X, of the Federal Tax Code, effective control of the company, current or past, must be proven.
Official heading (Spanish): RESPONSABILIDAD SOLIDARIA. PARA QUE SE CONFIGURE EN RELACIÓN CON UN SOCIO O ACCIONISTA CONFORME AL ARTÍCULO 26, FRACCIÓN X DEL CÓDIGO FISCAL DE LA FEDERACIÓN DEBE ACREDITARSE QUE TIENE O HUBIERE TENIDO EL CONTROL EFECTIVO DE LA SOCIEDAD.-
Being a partner is not enough for joint liability under article 26, section X, of the Federal Tax Code. It must be proven that the person has or had effective control of the company.
Limitation of a credit balance. Its period is not interrupted by audit powers unless their purpose is to verify the refund's validity.
Official heading (Spanish): PRESCRIPCIÓN DE SALDO A FAVOR. SU PLAZO NO SE INTERRUMPE CON EL EJERCICIO DE FACULTADES DE COMPROBACIÓN, SALVO QUE SU OBJETO SEA VERIFICAR LA PROCEDENCIA DE SU DEVOLUCIÓN.-
An audit of a fiscal year's compliance does not interrupt the limitation period of a credit balance from that year, unless its purpose is to verify the refund.
Mandatory social security regime. Employers who are individuals with insured workers may be subject to voluntary insurance.
Official heading (Spanish): RÉGIMEN OBLIGATORIO DEL SEGURO SOCIAL. LOS PATRONES PERSONAS FÍSICAS, CON TRABAJADORES ASEGURADOS A SU SERVICIO, PUEDEN SER SUJETOS DE ASEGURAMIENTO VOLUNTARIO.-
An employer who is an individual, with an employer registration and insured workers, may enroll in voluntary insurance under the mandatory social security regime.
Failure to weigh and analyze intrinsically the evidence provided during an audit on non-existent operations and contracts lacking certain date.
Official heading (Spanish): OMISIÓN DE ADMINICULAR Y ANALIZAR INTRÍNSE- CAMENTE LAS PRUEBAS APORTADAS MEDIANTE LA FACULTAD DE COMPROBACIÓN VINCULADA CON OPERACIONES INEXISTENTES Y CONTRATOS QUE CARECEN DE FECHA CIERTA.-
Even if contracts lack a certain date ratified before a notary, the authority cannot discard them without linking them with the other evidence and analyzing it. Doing so taints a non-existent-operations ruling.
Refund claim for overpaid tax. If the denying resolution is not challenged, a new claim may be filed curing the formal defects or adding new elements.
Official heading (Spanish): SOLICITUD DE DEVOLUCIÓN DE SALDO A FAVOR. CUANDO NO SE COMBATA LA RESOLUCIÓN DE LA AUTORIDAD FISCAL QUE LA NIEGA, PROCEDE PRESENTARLA NUEVAMENTE SUBSANANDO LOS REQUISITOS O DEFECTOS FORMALES DE LA PRIMERA O APORTANDO NUEVOS ELEMENTOS.
If a refund claim (Article 22, Federal Tax Code) was denied and the ruling was not challenged, the right is not lost: a new claim may be filed curing formal defects or adding further evidence.
Late-payment surcharges. Article 21, first and fifth paragraphs, of the Federal Tax Code, setting the same surcharge rate whether a full month or a fraction of it has elapsed from the due date, does not violate the principle of tax equity.
Official heading (Spanish): RECARGOS POR PAGO EXTEMPORÁNEO DE CONTRIBUCIONES. EL ARTÍCULO 21, PÁRRAFOS PRIMERO Y QUINTO, DEL CÓDIGO FISCAL DE LA FEDERACIÓN, AL DISPONER UNA MISMA TASA DE RECARGOS PARA EL CASO DE QUE TRANSCURRA UN MES COMPLETO O UNA FRACCIÓN DEL MISMO, A PARTIR DEL DÍA EN QUE DEBIÓ HACERSE EL PAGO, NO TRANSGREDE EL PRINCIPIO DE EQUIDAD TRIBUTARIA.
The first and fifth paragraphs of Article 21 of the Federal Tax Code set the same surcharge rate for a full month or a fraction, without violating tax equity. Paying a day late costs the same as a month.
Late-payment surcharges. Article 21, first and fifth paragraphs, of the Federal Tax Code, setting the same surcharge rate whether a full month or a fraction of it has elapsed from the due date, does not violate the principle of tax proportionality.
Official heading (Spanish): RECARGOS POR PAGO EXTEMPORÁNEO DE CONTRIBUCIONES. EL ARTÍCULO 21, PÁRRAFOS PRIMERO Y QUINTO, DEL CÓDIGO FISCAL DE LA FEDERACIÓN, AL DISPONER UNA MISMA TASA DE RECARGOS PARA EL CASO DE QUE TRANSCURRA UN MES COMPLETO O UNA FRACCIÓN DEL MISMO, A PARTIR DEL DÍA EN QUE DEBIÓ HACERSE EL PAGO, NO TRANSGREDE EL PRINCIPIO DE PROPORCIONALIDAD TRIBUTARIA.
Article 21, first and fifth paragraphs, of the Federal Tax Code applies the same surcharge rate for a full month or a fraction, without violating tax proportionality. It is not a route to reduce surcharges.
Income tax. Under the mechanics of the tax base, credit notes are treated as deductions, so they must be recorded in the expenses section of the taxpayer's accounting (law in force in 2012).
Official heading (Spanish): IMPUESTO SOBRE LA RENTA. CONFORME A LA MECÁNICA PARA OBTENER SU BASE GRAVABLE, EL TRATAMIENTO FISCAL DE LAS NOTAS DE CRÉDITO ES DE UNA DEDUCCIÓN, POR LO QUE SU REGISTRO EN LA CONTABILIDAD DEL CONTRIBUYENTE DEBE EFECTUARSE EN EL APARTADO DE EGRESOS (LEGISLACIÓN VIGENTE EN 2012).
For income tax (2012 law), credit notes are treated as deductions and must be recorded in the expenses section of the taxpayer's accounting.
Income tax. For credit notes to be deductible, they must be properly recorded in the taxpayer's accounting (law in force in 2012).
Official heading (Spanish): IMPUESTO SOBRE LA RENTA. PARA LA DEDUCIBILIDAD DE LAS NOTAS DE CRÉDITO ES NECESARIO SU DEBIDO REGISTRO EN LA CONTABILIDAD DEL CONTRIBUYENTE (LEGISLACIÓN VIGENTE EN 2012).
To deduct credit notes for income tax (2012 law), they must be properly recorded in the taxpayer's accounting, in the expenses section. Incorrect booking puts the deduction at risk.
Rule 3.10.10 of the 2021 Miscellaneous Tax Resolution. The amendment published in the Official Gazette on May 3, 2021 violates legal certainty, as it effectively shortened the period taxpayers had to meet the formal obligation.
Official heading (Spanish): REGLA 3.10.10. DE LA RESOLUCIÓN MISCELÁNEA FISCAL PARA 2021. LA MODIFICACIÓN PUBLICADA EN EL DIARIO OFICIAL DE LA FEDERACIÓN EL 3 DE MAYO DE 2021 ES CONTRARIA AL PRINCIPIO DE SEGURIDAD JURÍDICA, YA QUE SU EFECTO MATERIAL FUE REDUCIR EL PLAZO CON EL QUE LAS PERSONAS CONTRIBUYENTES CONTABAN AL INICIO DE SU VIGENCIA, PARA CUMPLIR CON LA OBLIGACIÓN FORMAL CORRESPONDIENTE.
The May 3, 2021 amendment to Rule 3.10.10 of the 2021 Miscellaneous Tax Resolution violates legal certainty because it effectively shortened the period to publish the information return under Article 82, section VI of the Income Tax Law.
Fines imposed under legal provisions different from those cited in the corresponding warning undermine the taxpayer's legal certainty.
Official heading (Spanish): MULTAS IMPUESTAS CON FUNDAMENTO EN PORCIONES NORMATIVAS DIVERSAS A LAS SEÑALADAS EN EL APERCIBIMIENTO CORRESPONDIENTE, VULNERAN LA SEGURIDAD JURÍDICA DEL PARTICULAR.-
A fine based on a legal provision different from the one cited in the warning violates the taxpayer's legal certainty, for example the same item of article 82 of the Federal Tax Code but under a different sub-item. It supports challenging the fine.
Presumption of nonexistent transactions. The authority is not obliged to notify the documents on which it relied.
Official heading (Spanish): PRESUNCIÓN DE INEXISTENCIA DE OPERACIONES. LA AUTORIDAD NO SE ENCUENTRA OBLIGADA A NOTIFICAR LOS DOCUMENTOS EN LOS QUE SE APOYÓ PARA ELLO.-
Under article 69-B of the Federal Tax Code, the SAT must disclose only the facts supporting the presumption, not the documents it relied on. The defense should focus on rebutting those facts with proof of substance.
Simplified Trust Regime. The incentive in article 16, section A, subsection III, of the 2022 Federal Revenue Law is inapplicable.
Official heading (Spanish): RÉGIMEN SIMPLIFICADO DE CONFIANZA.- EL ESTÍMULO FISCAL PREVISTO EN EL ARTÍCULO 16, APARTADO A, FRACCIÓN III, DE LA LEY DE INGRESOS DE LA FEDERACIÓN PARA EL EJERCICIO FISCAL DE 2022, ES INAPLICABLE.-
Taxpayers in the Simplified Trust Regime (RESICO) cannot apply the incentive in article 16, section A, subsection III, of the 2022 Federal Revenue Law, nor combine it with other preferential treatments. Weigh this before changing regime.
Special tax on production and services. Service stations have no right to request a refund of an undue payment of this tax arising from purchasing fuel from Petróleos Mexicanos (rules in force in 2014 and 2015).
Official heading (Spanish): IMPUESTO ESPECIAL SOBRE PRODUCCIÓN Y SERVICIOS. LAS ESTACIONES DE SERVICIO NO CUENTAN CON EL DERECHO A SOLICITAR LA DEVOLUCIÓN DE UN PAGO DE LO INDEBIDO DE DICHA CONTRIBUCIÓN QUE DERIVE DE LA ADQUISICIÓN DE COMBUSTIBLES A PETRÓLEOS MEXICANOS (LEGISLACIÓN VIGENTE EN LOS EJERCICIOS FISCALES DE 2014 Y 2015).-
Service stations cannot seek refunds of undue payments of the special tax (IEPS) on gasoline and diesel arising from fuel purchases from Pemex under the 2014 and 2015 rules. This route to recovery is closed to fuel retailers.
Employee profit sharing in tax matters. It is not conditioned on the authority first proving that the taxpayer had employees in the audited year.
Official heading (Spanish): PARTICIPACIÓN DE LOS TRABAJADORES EN LAS UTILIDADES EN MATERIA FISCAL. NO ESTÁ CONDICIONADA A QUE LA AUTORIDAD PREVIAMENTE A SU DETERMINACIÓN, DEMUESTRE QUE EL CONTRIBUYENTE TENÍA TRABAJADORES EN EL EJERCICIO REVISADO.-
The authority may assess employee profit sharing in a tax audit without first proving the taxpayer had employees in the audited year. A taxpayer saying it had none must prove it.
Audit powers under Articles 42, section II and 48 of the Federal Tax Code. Their exercise allows the authority to make the information and document requests it considers necessary to learn the taxpayer's tax situation.
Official heading (Spanish): FACULTADES DE FISCALIZACIÓN EN LOS TÉRMINOS DE LOS ARTÍCULOS 42, FRACCIÓN II Y 48 DEL CÓDIGO FISCAL DE LA FEDERACIÓN.- SU EJERCICIO FACULTA A LA AUTORIDAD PARA FORMULAR LOS REQUERIMIENTOS DE INFORMACIÓN Y DOCUMENTACIÓN QUE ESTIME NECESARIOS PARA CONOCER LA SITUACIÓN FISCAL DEL CONTRIBUYENTE.-
The authority may make a single request if the information suffices, or issue further requests within the same procedure if it needs more. Articles 42, section II and 48 of the Federal Tax Code do not limit it to one request.
Desk audit. The twelve-month expiry period in Article 46-A of the Federal Tax Code does not include the twenty-day term in Article 48, section VI.
Official heading (Spanish): REVISIÓN DE ESCRITORIO O GABINETE. EL PLAZO PARA LA CADUCIDAD DE LOS DOCE MESES QUE PREVÉ EL ARTÍCULO 46-A DEL CÓDIGO FISCAL DE LA FEDERACIÓN, NO INCLUYE EL TÉRMINO DE VEINTE DÍAS QUE CON- TEMPLA EL ARTÍCULO 48, FRACCIÓN VI DEL MISMO ORDENAMIENTO.-
The twelve-month period under Article 46-A of the Federal Tax Code to conclude a desk audit does not include the twenty days in Article 48, section VI. When computing expiry, count from the information request letter.
Protection of personal data. Article 69, first paragraph of the Federal Tax Code requires the tax authority to keep confidential the data obtained in its verification powers.
Official heading (Spanish): PROTECCIÓN DE DATOS PERSONALES. EL ARTÍCULO 69 PÁRRAFO PRIMERO, DEL CÓDIGO FISCAL DE LA FEDERACIÓN OBLIGA A LA AUTORIDAD FISCAL A GUARDAR RESERVA DE LOS DATOS OBTENIDOS EN EJERCICIO DE SUS FACULTADES DE COMPROBACIÓN.-
Article 69, first paragraph of the Federal Tax Code requires the authority to keep audit data confidential. Not asking the audited taxpayer whether it objects to publication does not affect the legality of the decision.
Formal defects found when resolving an administrative appeal. The contested act may be set aside so the irregularity is cured, rather than being revoked outright.
Official heading (Spanish): VICIOS DE CARÁCTER FORMAL DETECTADOS AL RESOLVERSE UN RECURSO DE REVOCACIÓN. ES PROCEDENTE DEJAR SIN EFECTOS EL ACTO RECURRIDO PARA EL EFECTO QUE SE SUBSANE LA IRREGULARIDAD, NO ASÍ DECRETAR SU REVOCACIÓN LISA Y LLANA.-
When an administrative appeal reveals a formal defect, the contested act is set aside so the defect can be cured, not revoked outright. The authority may reissue a properly formed act.
Unnotarized shareholder meeting minutes. As private documents, they must be supported by other evidence to convince the court of the facts they record.
Official heading (Spanish): ACTAS DE ASAMBLEA NO PROTOCOLIZADAS. AL TENER EL CARÁCTER DE DOCUMENTALES PRIVADAS, LAS MISMAS DEBEN DE ESTAR ADMINICULADAS CON OTROS MEDIOS PROBATORIOS PARA GENERAR CONVICCIÓN AL ÓRGANO JUZGADOR DE LOS HECHOS CONTENIDOS EN ELLAS.-
Unnotarized shareholder meeting minutes are private documents and must be backed by other evidence to prove the facts they record. Alone they will not suffice in an administrative litigation action.
Royalties. Payments for the temporary use of a naval craft performing support functions at sea in natural-resource exploration and exploitation are royalties.
Official heading (Spanish): REGALÍAS. LO SON LOS PAGOS EFECTUADOS POR EL USO O GOCE TEMPORAL DE UN ARTEFACTO NAVAL PARA CUMPLIR FUNCIONES DE APOYO EN EL AGUA AL DESARROLLAR ACTIVIDADES DE EXPLORACIÓN Y EXPLOTACIÓN DE RECURSOS NATURALES.-
Payments for the temporary use of a naval craft providing offshore support to natural-resource exploration and exploitation are royalties, as the rule covers industrial, commercial or scientific equipment without exception. Relevant to leases with foreign lessors.
Last paragraph of Article 158 of the 2015 Income Tax Law. Its correct interpretation does not create an exemption for income from leasing a drilling oil platform.
Official heading (Spanish): ÚLTIMO PÁRRAFO DEL ARTÍCULO 158 DE LA LEY DEL IMPUESTO SOBRE LA RENTA VIGENTE EN 2015. SU CORRECTA INTERPRETACIÓN NO IMPLICA UN RÉGIMEN DE EXENCIÓN A LOS INGRESOS OBTENIDOS POR EL ARRENDAMIENTO DE UNA PLATAFORMA PETROLERA DESTINADA A LA PERFORACIÓN.-
The last paragraph of Article 158 of the 2015 Income Tax Law does not exempt income from leasing a drilling oil platform. What matters is cabotage, not whether vessels are in fact navigating.
Field audit order. The authority must give reasons for the notice cancelling a first audit order if it issues a new one to the same taxpayer for the same taxes and period (2017 law).
Official heading (Spanish): ORDEN DE VISITA DOMICILIARIA. LA AUTORIDAD FIS- CALIZADORA DEBE MOTIVAR EL OFICIO MEDIANTE EL CUAL DEJE SIN EFECTOS UNA PRIMERA ORDEN DE VI- SITA, SI EMITE UNA NUEVA DIRIGIDA AL MISMO CON- TRIBUYENTE CON EL OBJETO DE REVISAR IGUALES CONTRIBUCIONES Y PERIODO (LEGISLACIÓN VIGENTE EN 2017).-
If the authority cancels a first field audit order and issues another to the same taxpayer for the same taxes and period, it must justify the cancellation notice. This gives the taxpayer certainty that the new audit follows the law.
Decree amending the Decree for the Promotion of the Manufacturing, Maquiladora and Export Services Industry. A maquila operation requires that the goods undergoing transformation or repair be temporarily imported (Article 33, section I).
Official heading (Spanish): DECRETO POR EL QUE SE MODIFICA EL DIVERSO PARA EL FOMENTO DE LA INDUSTRIA MANUFACTURERA, MAQUILADORA Y DE SERVICIOS DE EXPORTACIÓN OPERACIÓN DE MAQUILA. SU EXISTENCIA REQUIERE QUE LA MERCANCÍA QUE SE SOMETA A UN PROCESO DE TRANSFORMACIÓN O REPARACIÓN SEA IMPORTADA TEMPORALMENTE (INTERPRETACIÓN DE LA FRACCIÓN I DEL ARTÍCULO 33 DEL DECRETO POR EL QUE SE MODIFICA EL DIVERSO PARA EL FOMENTO DE LA INDUSTRIA MANUFACTURERA, MAQUILADORA Y DE SERVICIOS DE EXPORTACIÓN PUBLICADO EN EL DIARIO OFICIAL DE LA FEDERACIÓN EL 24 DE DICIEMBRE DE 2010).-
A maquila operation does not exist merely because the company holds Ministry of Economy authorization or temporarily imports some inputs. The Decree requires the goods being transformed or repaired to be temporarily imported. Verify this before relying on the regime.
Business profits. Whether an activity qualifies depends on domestic law, by express reference in the double taxation treaty.
Official heading (Spanish): BENEFICIO EMPRESARIAL. PARA RESOLVER SI UNA DETERMINADA ACTIVIDAD LO CONSTITUYE, ES NECESARIO ATENDER A LA LEGISLACIÓN DOMÉSTICA POR REMISIÓN EXPRESA DEL CONVENIO PARA EVITAR LA DOBLE IMPOSICIÓN.-
Whether an activity is business profit under a double taxation treaty is determined by domestic law, through the treaty's express reference. Profits are taxable only in the residence state unless a permanent establishment exists in the other.
Deduction of insurance premium payments. Article 303 of the Income Tax Law Regulations does not apply.
Official heading (Spanish): DEDUCCIÓN DE PAGO DE PRIMAS DE SEGURO. INAPLICABILIDAD DEL ARTÍCULO 303 DEL REGLAMENTO DE LA LEY DEL IMPUESTO SOBRE LA RENTA.-
Article 303 of the regulations does not apply to deducting insurance premiums. It governs only deposits into special personal savings accounts.
Deduction of credits due to practical impossibility of collection. Its regulation respects the principle of legal certainty.
Official heading (Spanish): DEDUCCIÓN DE CRÉDITOS ANTE SU IMPOSIBILIDAD PRÁCTICA DE COBRO. SU REGULACIÓN RESPETA EL PRINCIPIO DE SEGURIDAD JURÍDICA
The rules on deducting uncollectible credits, including the definitive authority ruling they require, respect legal certainty. Document the practical impossibility of collection.
Deduction of credits due to practical impossibility of collection. Its regulation respects the principles of tax proportionality, progressivity and non-retroactivity.
Official heading (Spanish): DEDUCCIÓN DE CRÉDITOS ANTE SU IMPOSIBILIDAD PRÁCTICA DE COBRO. SU REGULACIÓN RESPETA LOS PRINCIPIOS DE PROPORCIONALIDAD TRIBUTARIA, PROGRESIVIDAD E IRRETROACTIVIDAD.
The condition for deducting credits above thirty thousand UDIs with notorious practical impossibility of collection respects tax proportionality, progressivity and non-retroactivity.
Deduction of credits due to practical impossibility of collection. Its regulation passes the reasonableness test.
Official heading (Spanish): DEDUCCIÓN DE CRÉDITOS ANTE SU IMPOSIBILIDAD PRÁCTICA DE COBRO. SU REGULACIÓN SUPERA EL EXAMEN DE RAZONABILIDAD.
The rules on deducting credits for practical impossibility of collection in Article 28, section XXXII, of the 2020 Income Tax Law pass the reasonableness test. The limit will keep applying.
Interest deduction. The Income Tax Law limitation on interest exceeding twenty million pesos and thirty percent of adjusted taxable profit respects the principle of non-retroactivity.
Official heading (Spanish): DEDUCCIÓN DE INTERESES. LA LIMITACIÓN PREVISTA EN LA LEY DEL IMPUESTO SOBRE LA RENTA RESPECTO A LOS QUE EXCEDAN DE VEINTE MILLONES DE PESOS Y DEL TREINTA POR CIENTO DE LA UTILIDAD FISCAL AJUSTADA, RESPETA EL PRINCIPIO DE IRRETROACTIVIDAD DE LEYES.
The limit on interest above twenty million pesos and thirty percent of adjusted taxable profit, under Article 28, section XXXII, of the 2020 Income Tax Law, respects non-retroactivity. It may also affect pre-existing debt.
Tax deductions. Methodology for examining the reasonableness of statutory rules governing them.
Official heading (Spanish): DEDUCCIONES FISCALES. METODOLOGÍA PARA EL EXAMEN DE LA RAZONABILIDAD DE SUS REGULACIONES ESTABLECIDAS EN LA LEY.
The reasonableness review of deduction rules weighs the tax system's objectives against the regulation. This is the method the court will use when reviewing your challenge.
Tax fraud offense. The Treasury Ministry has five years to issue the technical accounting opinion, which is a requirement to file the criminal complaint.
Official heading (Spanish): DELITO DE DEFRAUDACIÓN FISCAL. LA SECRETARÍA DE HACIENDA Y CRÉDITO PÚBLICO TIENE CINCO AÑOS PARA EMITIR EL DICTAMEN TÉCNICO CONTABLE, QUE ES UN REQUISITO PARA FORMULAR LA QUERELLA.
The Treasury Ministry has five years to issue the technical accounting opinion required to file a tax fraud complaint. That period helps estimate when criminal exposure may close.
Income tax. To apply a special withholding rate, the withholding agent must prove that the beneficial owners of interest paid to nonresidents are not residents of low-tax jurisdictions.
Official heading (Spanish): IMPUESTO SOBRE LA RENTA.PARA GOZAR DEL BENEFICIO DE EFECTUAR UNA RETENCIÓN A UNA TASA EXCEPCIONAL, EL RETENEDOR DEBE DEMOSTRAR QUE LOS BENEFICIARIOS EFECTIVOS DE LOS INTERESES PAGADOS A RESIDENTES EN EL EXTRANJERO, NO SON RESIDENTES DE JURISDICCIONES DE BAJA IMPOSICIÓN FISCAL.
To withhold at a reduced rate on interest paid abroad, the withholding agent must prove the beneficial owners are not residents of low-tax jurisdictions. A flat denial does not shift the burden to the SAT. Document beneficial ownership before paying.
Refund of undue payment. Available when the amount unduly paid was deducted for income tax purposes, provided the taxpayer files the correction of that tax determination.
Official heading (Spanish): DEVOLUCIÓN DE PAGO DE LO INDEBIDO. PROCEDE CUANDO EL MONTO INDEBIDAMENTE PAGADO HAYA SIDO DEDUCIDO POR EL CONTRIBUYENTE PARA EFECTOS DEL IMPUESTO SOBRE LA RENTA, SIEMPRE Y CUANDO ESTE PRESENTE LA RECTIFICACIÓN DE LA DETERMINACIÓN DE DICHA CONTRIBUCIÓN.
A refund of an undue payment that was deducted for income tax is available only if the taxpayer first corrects its income tax determination. File the corrected return before requesting the refund.
Permanent establishment. It arises when a Mexican company performs complementary functions as part of a cohesive business operation solely for its related party.
Official heading (Spanish): ESTABLECIMIENTO PERMANENTE. SE ACTUALIZA EL SUPUESTO PARA SU CONSTITUCIÓN, CUANDO UNA SOCIEDAD MERCANTIL EN TERRITORIO NACIONAL REALIZA FUNCIONES COMPLEMENTARIAS COMO PARTE DE UNA OPERACIÓN DE NEGOCIOS COHESIVA EXCLUSIVAMENTE PARA LOS FINES DE OPERACIÓN DE SU PARTE RELACIONADA.
If a Mexican company does not act on its own account but performs complementary functions in a cohesive business operation solely for its related party, the foreign resident has a permanent establishment in Mexico. Review captive service structures.
Rule 13.3 of the First Resolution Amending the 2020 Miscellaneous Tax Resolution complies with the principles of statutory reserve and hierarchical subordination in relation to Articles 12 and 46-A of the Federal Tax Code.
Official heading (Spanish): REGLA 13.3. DE LA PRIMERA RESOLUCIÓN DE MODIFICACIONES A LA RESOLUCIÓN MISCELÁNEA FISCAL PARA 2020, CUMPLE CON LOS PRINCIPIOS DE RESERVA DE LEY Y SUBORDINACIÓN JERÁRQUICA, CON RELACIÓN A LOS ARTÍCULOS 12 Y 46-A DEL CÓDIGO FISCAL DE LA FEDERACIÓN.
Rule 13.3 of the First Amendment to the 2020 Miscellaneous Tax Resolution, issued as a COVID-19 preventive measure, respects statutory reserve and hierarchical subordination as to Articles 12 and 46-A of the Federal Tax Code. It is not unlawful on those grounds.
Joint and several liability of a partner or shareholder. The applicable law is the one in force when the main debtor vacates its tax address without filing the change-of-address notice, not when the taxes accrued.
Official heading (Spanish): RESPONSABILIDAD SOLIDARIA DE SOCIO O ACCIONISTA. LA LEGISLACIÓN APLICABLE, DEBE SER LA VIGENTE AL MOMENTO EN QUE LA DEUDORA PRINCIPAL DESOCUPA EL DOMICILIO FISCAL, SIN PRESENTAR EL AVISO DE CAMBIO DE DOMICILIO Y NO AL MOMENTO DE CAUSACIÓN DE LAS CONTRIBUCIONES.
The law governing a partner's or shareholder's joint liability is the one in force when the main debtor vacates its tax address without filing the notice, not the one in force when the taxes accrued. The date of the omission is what counts.
Partner or shareholder. Joint and several liability is limited to their percentage of the company's capital stock, not to their financial contribution.
Official heading (Spanish): SOCIO O ACCIONISTA. LA RESPONSABILIDAD SOLIDARIA SE ENCUENTRA LIMITADA AL PORCENTAJE DE SU PARTICIPACIÓN EN EL CAPITAL SOCIAL DE LA SOCIEDAD Y NO A SU APORTACIÓN ECONÓMICA A LA MISMA.
A partner's or shareholder's joint liability is capped at their percentage of the company's share capital, not at the amount they contributed. That percentage sets the ceiling on personal exposure.
Value added tax. VAT mechanics allow the same requirements for refund as for crediting, since both share a balance in the taxpayer's favor.
Official heading (Spanish): IMPUESTO AL VALOR AGREGADO. LA MECÁNICA DEL MISMO PERMITE QUE LOS REQUISITOS PARA SU DEVOLUCIÓN SEAN LOS MISMOS QUE PARA SU ACREDITAMIENTO, AL TENER EN COMÚN UN SALDO A FAVOR.-
Because crediting and refund both arise from a balance in the taxpayer's favor, the same VAT requirements can apply to both. Keep crediting requirements in order if you plan to request a refund.
Income tax. The exemption in article 93, section IV, must be quantified using the Unit of Measure and Update (UMA), not the minimum wage.
Official heading (Spanish): IMPUESTO SOBRE LA RENTA. LA EXENCIÓN PREVISTA EN LA FRACCIÓN IV DEL ARTÍCULO 93 DE LA LEY RELATIVA, DEBE CUANTIFICARSE CON BASE EN EL VALOR DE LA UNIDAD DE MEDIDA Y ACTUALIZACIÓN (UMA) Y NO EN EL SALARIO MÍNIMO.-
The income tax exemption in article 93, section IV, for pensions, retirement benefits and retirement payments is calculated with the UMA rather than the minimum wage.
Requirements for income tax deductions. They are not administrative penalties, so the principle of proportionality of penalties in Article 22 of the Federal Constitution does not apply.
Official heading (Spanish): REQUISITOS PARA LAS DEDUCCIONES EN MATERIA DE IMPUESTO SOBRE LA RENTA. NO CONSTITUYEN SANCIONES ADMINISTRATIVAS, POR LO CUAL NO LES RESULTA APLICABLE EL PRINCIPIO DE PROPORCIONALIDAD DE LAS PENAS PREVISTO EN EL ARTÍCULO 22 DE LA CONSTITUCIÓN FEDERAL.
Income tax deduction requirements, such as those in Article 27, section V, of the Income Tax Law, are not administrative penalties, so the proportionality of penalties under Article 22 of the Constitution does not apply.
Review appeal in indirect amparo. Documentary evidence offered by the petitioner to rebut a dismissal ordered by the district judge is admissible.
Official heading (Spanish): RECURSO DE REVISIÓN EN EL JUICIO DE AMPARO INDIRECTO. SON ADMISIBLES LAS PRUEBAS DOCUMENTALES QUE OFREZCA LA PARTE QUEJOSA PARA DESVIRTUAR EL SOBRESEIMIENTO DECRETADO POR EL JUEZ DE DISTRITO.
In the review appeal of an indirect amparo, documentary evidence offered by the petitioner to rebut the district judge's dismissal (sobreseimiento) is admissible.
Tax on atmospheric polluting gas emissions. That the legislative process behind article 69 S Bis of the State of Mexico and Municipalities Financial Code did not justify the equivalence table or rely on the Kyoto Protocol does not violate tax legality in its legislative-reasoning aspect.
Official heading (Spanish): IMPUESTO A LA EMISIÓN DE GASES CONTAMINANTES A LA ATMÓSFERA. EL HECHO DE QUE EN EL PROCESO LEGISLATIVO QUE DIO ORIGEN AL ARTÍCULO 69 S BIS DEL CÓDIGO FINANCIERO DEL ESTADO DE MÉXICO Y MUNICIPIOS NO SE HAYA JUSTIFICADO LA INCLUSIÓN DE LA TABLA DE EQUIVALENCIAS QUE PREVÉ DICHO PRECEPTO PARA DETERMINAR EL PAGO DE AQUELLA CONTRIBUCIÓN, NI QUE SE APOYÓ EN EL PROTOCOLO DE KIOTO, NO VIOLA EL PRINCIPIO DE LEGALIDAD TRIBUTARIA EN SU VERTIENTE DE MOTIVACIÓN LEGISLATIVA.
That the legislative process for article 69 S Bis of the State of Mexico and Municipalities Financial Code did not justify the equivalence table or rely on the Kyoto Protocol does not violate the tax legality principle in its legislative-reasoning aspect.
Tax on atmospheric polluting gas emissions. Article 69 S of the State of Mexico and Municipalities Financial Code, by not stating the tax's object, does not violate tax legality.
Official heading (Spanish): IMPUESTO A LA EMISIÓN DE GASES CONTAMINANTES A LA ATMÓSFERA. EL ARTÍCULO 69 S DEL CÓDIGO FINANCIERO DEL ESTADO DE MÉXICO Y MUNICIPIOS, AL NO PREVER EL OBJETO DE ESA CONTRIBUCIÓN, NO VIOLA EL PRINCIPIO DE LEGALIDAD TRIBUTARIA.
Article 69 S of the State of Mexico and Municipalities Financial Code does not violate the tax legality principle by omitting the object of the tax on atmospheric polluting gas emissions.
Tax on atmospheric polluting gas emissions. Articles 69 S to 69 Sexies of the State of Mexico and Municipalities Financial Code, by requiring payment only from fixed pollution sources, do not violate tax equity.
Official heading (Spanish): IMPUESTO A LA EMISIÓN DE GASES CONTAMINANTES A LA ATMÓSFERA. LOS ARTÍCULOS 69 S A 69 SEXIES DEL CÓDIGO FINANCIERO DEL ESTADO DE MÉXICO Y MUNICIPIOS, QUE LO PREVÉN, AL OBLIGAR A SU PAGO ÚNICAMENTE A LAS FUENTES FIJAS DE CONTAMINACIÓN, NO VIOLAN EL PRINCIPIO DE EQUIDAD TRIBUTARIA.
Articles 69 S through 69 Sexies of the State of Mexico and Municipalities Financial Code, by imposing the emissions tax only on those with fixed pollution sources, do not violate tax equity.
Taxes. In exercising constitutional review, the federal judge must consider their close relationship with human rights and the State's ability to guarantee them through taxation.
Official heading (Spanish): IMPUESTOS. AL EJERCER SU CONTROL CONSTITUCIONAL, EL JUEZ FEDERAL DEBE TENER EN CUENTA SU ESTRECHA RELACIÓN CON LOS DERECHOS HUMANOS Y LA POSIBILIDAD DE QUE EL ESTADO PUEDA GARANTIZARLOS, A TRAVÉS DE SU IMPOSICIÓN.
In reviewing a tax's constitutionality, the federal judge must consider its close link to human rights and the State's ability to guarantee them through taxation. It suffices that the fiscal policy be reasonable and sufficiently justified.
Taxes. The constitutional duty to contribute to public spending rests on a principle of social, economic and political solidarity, so judicial scrutiny of fiscal public policy is lax.
Official heading (Spanish): IMPUESTOS. LA OBLIGACIÓN CONSTITUCIONAL DE CONTRIBUIR AL GASTO PÚBLICO SE FUNDAMENTA EN UN PRINCIPIO DE SOLIDARIDAD SOCIAL, ECONÓMICA Y POLÍTICA, LO CUAL CONLLEVA QUE EL ESCRUTINIO JUDICIAL SOBRE LAS POLÍTICAS PÚBLICAS FISCALES SEA LAXO.
The constitutional duty to contribute to public spending rests on social, economic and political solidarity, so judicial scrutiny of fiscal policy is lax and deferential to the legislature's discretion. Set expectations accordingly for amparos against tax rules.
Payroll tax. Accounting entries a taxpayer labels as "aguinaldo" provisions for January through November must not be counted in the tax base, because under the Federal Labor Law that benefit is paid in December.
Official heading (Spanish): IMPUESTO SOBRE NÓMINAS. LOS REGISTROS CONTABLES QUE EL CONTRIBUYENTE IDENTIFIQUE COMO PROVISIONES POR CONCEPTO DE "AGUINALDO" CORRESPONDIENTES A LOS MESES DE ENERO A NOVIEMBRE DE UN EJERCICIO FISCAL, NO DEBEN CONSIDERARSE PARA DETERMINAR LA BASE GRAVABLE DE ESE TRIBUTO, PUES CONFORME A LA LEY FEDERAL DEL TRABAJO, ESA PRESTACIÓN SOCIAL SE EROGA EN DICIEMBRE.
Accounting provisions labeled "aguinaldo" for January through November do not enter the payroll tax base: the taxable event arises when payment is made, and under the Federal Labor Law the aguinaldo is paid in December.
CFDIs in a language other than Spanish or with values in foreign currency. To claim a refund based on them, the translation must be attached and the exchange rate used for each transaction stated (Article 28, section I, subsection A, of the Federal Tax Code, with Article 33, subsection B, section XI, of its Regulations).
Official heading (Spanish): COMPROBANTES FISCALES DIGITALES POR INTERNET (CFDI) EN IDIOMA DISTINTO AL ESPAÑOL O CON VALORES CONSIGNADOS EN MONEDA EXTRANJERA. PARA EFECTOS DE LA SOLICITUD DE DEVOLUCIÓN DE UNA CANTIDAD AMPARADA EN DICHOS DOCUMENTOS, DEBE ACOMPAÑARSE LA TRADUCCIÓN CORRESPONDIENTE Y SEÑALARSE EL TIPO DE CAMBIO UTILIZADO POR CADA OPERACIÓN (INTERPRETACIÓN DEL ARTÍCULO 28, FRACCIÓN I, APARTADO A, DEL CÓDIGO FISCAL DE LA FEDERACIÓN, EN RELACIÓN CON EL 33, APARTADO B, FRACCIÓN XI, DE SU REGLAMENTO).
To request a refund supported by CFDIs in another language or foreign currency, attach the translation and state the exchange rate used for each transaction (Article 28 of the Federal Tax Code and Article 33 of its Regulations).
Field audit. The auditors' assessment of the elements and documents provided during it to rebut detected irregularities should not, as a general rule, lead to nullity of the resolution determining the tax assessment.
Official heading (Spanish): VISITA DOMICILIARIA. LA VALORACIÓN DE LOS VISITADORES DE LOS ELEMENTOS Y DOCUMENTOS APORTADOS DURANTE SU DESARROLLO PARA DESVIRTUAR LAS IRREGULARIDADES DETECTADAS NO DEBE DAR LUGAR, POR REGLA GENERAL, A LA NULIDAD DE LA RESOLUCIÓN DETERMINANTE DEL CRÉDITO FISCAL.
As a general rule, auditors' assessment of evidence provided during a field audit to rebut irregularities does not nullify the resolution determining the tax assessment. Submit evidence, and defend it again against the final resolution.
Refund of a balance in favor. The authority may review a request filed a second time for the same period and tax, provided a supplemental return justifies it.
Official heading (Spanish): DEVOLUCIÓN DE SALDO A FAVOR.- ES PROCEDENTE QUE LA AUTORIDAD ANALICE LA SOLICITUD, AUNQUE HAYA SIDO INTERPUESTA POR SEGUNDA OCASIÓN POR EL MISMO PERIODO E IMPUESTO, SIEMPRE Y CUANDO EXISTA UNA DECLARACIÓN COMPLEMENTARIA QUE LA JUSTIFIQUE.-
The authority may review a second refund request for the same period and tax if a supplemental return justifies it. The supplemental return replaces the original and changes the taxpayer's tax position.
2019 Miscellaneous Tax Resolution. Sections I and II of Rule 9.16, published in the Official Gazette on April 29, 2019, do not exceed article 16, section A, subsection I, of the 2019 Federal Revenue Law nor breach the principle of tax legality in its aspect of statutory primacy.
Official heading (Spanish): RESOLUCIÓN MISCELÁNEA FISCAL PARA 2019. LAS FRACCIONES I Y II DE LA REGLA 9.16, PUBLICADA EN EL DIARIO OFICIAL DE LA FEDERACIÓN EL 29 DE ABRIL DEL 2019, NO EXCEDE LO DISPUESTO POR EL ARTÍCULO 16, APARTADO A, FRACCIÓN I, DE LA LEY DE INGRESOS DE LA FEDERACIÓN PARA EL EJERCICIO FISCAL DEL 2019, NI CONTRAVIENE EL PRINCIPIO DE LEGALIDAD TRIBUTARIA EN SU VERTIENTE DE PRIMACÍA DE LA LEY.-
Sections I and II of Rule 9.16 of the 2019 Miscellaneous Tax Resolution (Official Gazette, April 29, 2019) neither exceed article 16, section A, subsection I, of the 2019 Federal Revenue Law nor breach statutory primacy. They add no burdens on taxpayer, object, base or rate.
Demand for payment of a surety bond. The tax authority may issue it directly to the surety company even when the principal obligor is in commercial insolvency proceedings (concurso mercantil).
Official heading (Spanish): REQUERIMIENTO DE PAGO DE LA PÓLIZA DE FIANZA, LA AUTORIDAD FISCAL PUEDE EMITIRLO, DIRECTAMENTE A LA INSTITUCIÓN DE FIANZAS, AUN CUANDO EL OBLIGADO PRINCIPAL SE ENCUENTRE SUJETO A CONCURSO MERCANTIL.-
The tax authority may demand payment of a surety bond directly from the surety company, even if the principal obligor is in commercial insolvency proceedings (concurso mercantil). A bond does not shield the guaranteed party from collection.
Joint and several liability. If the main debtor cannot be located at its tax address, the payment demand must be served through the tax mailbox before demanding payment from the jointly liable party (legislation in force in 2021).
Official heading (Spanish): RESPONSABLE SOLIDARIO. SI EL DEUDOR PRINCIPAL SE ENCUENTRA COMO NO LOCALIZABLE EN SU DO- MICILIO FISCAL, DEBERÁ NOTIFICÁRSELE EL REQUE- RIMIENTO DE PAGO POR BUZÓN TRIBUTARIO, PREVIO A REQUERIR EL PAGO DEL CRÉDITO AL RESPONSABLE SOLIDARIO (LEGISLACIÓN VIGENTE EN 2021).-
If the main debtor cannot be found at its tax address, the authority must serve the payment demand through the tax mailbox before pursuing the jointly liable party. Skipping this step defeats joint liability (2021 legislation).
Notice by which the tax authority informs the taxpayer that it may visit its offices to learn the facts or omissions detected in the audit. As it is not an act of annoyance, it requires no grounding and reasoning by the issuing authority.
Official heading (Spanish): OFICIO POR EL QUE LA AUTORIDAD FISCAL INFORMA AL CONTRIBUYENTE QUE PUEDE ACUDIR A SUS OFICINAS A CONOCER LOS HECHOS U OMISIONES DETECTADAS EN EL PROCEDIMIENTO DE FISCALIZACIÓN. AL NO CONSTITUIR UN ACTO DE MOLESTIA, NO REQUIERE LA FUNDAMENTACIÓN Y MOTIVACIÓN DE LA AUTORIDAD EMISORA DEL MISMO.-
The notice inviting a taxpayer to its offices to learn the facts or omissions detected is not an act of annoyance. The authority need not ground and reason its competence in it.
Rule 2.12.3 of the 2017 Miscellaneous Tax Resolution. It does not provide that Article 17-G, section V, of the Federal Tax Code governs verification of the integrity of administrative rulings.
Official heading (Spanish): REGLA 2.12.3 DE LA RESOLUCIÓN MISCELÁNEA FISCAL PARA 2017. NO PREVÉ QUE PARA VERIFICAR LA INTEGRIDAD DE LAS RESOLUCIONES ADMINISTRATIVAS DEBA ATENDERSE AL CONTENIDO DE LA FRACCIÓN V, DEL ARTÍCULO 17-G DEL CÓDIGO FISCAL DE LA FEDERACIÓN.-
For Articles 17-I and 38 of the Federal Tax Code, Rule 2.12.3 only governs checking the integrity and authorship of acts. It cannot be read to require applying Article 17-G, section V.
Income tax. The employment subsidy is not accruable and cannot reduce workers' creditable deductions, as it is not remuneration for subordinate personal work.
Official heading (Spanish): IMPUESTO SOBRE LA RENTA. EL SUBSIDIO PARA EL EMPLEO NO ES ACUMULABLE NI PUEDE SER DISMINUIDO DEL IMPORTE DE LAS DEDUCCIONES ACREDITABLES DE LOS TRABAJADORES POR NO TRATARSE DE UNA REMUNERACIÓN AL TRABAJO PERSONAL SUBORDINADO.-
The employment subsidy is not accruable, is excluded from the base of other taxes and cannot reduce workers' creditable deductions, because it is not remuneration for subordinate personal work.
Digital documents with advanced electronic signature or digital seal. Verifying them through any one of the options in rule 2.12.3 of the 2020 Miscellaneous Tax Resolution makes them lawful.
Official heading (Spanish): DOCUMENTOS DIGITALES CON FIRMA ELECTRÓNICA AVANZADA O SELLO DIGITAL. BASTA QUE SE VERIFIQUE CON UNA DE LAS OPCIONES QUE ESTABLECE LA REGLA 2.12.3. DE LA RESOLUCIÓN MISCELÁNEA FISCAL PARA 2020, PARA QUE SEA LEGAL.-
Verifying a document with an advanced electronic signature or digital seal is lawful if done through one of the options in rule 2.12.3 of the 2020 Miscellaneous Tax Resolution, since they are alternatives.
Digital documents with advanced electronic signature or digital seal. Verification using software that reads their two-dimensional barcode.
Official heading (Spanish): DOCUMENTOS DIGITALES CON FIRMA ELECTRÓNICA AVANZADA O SELLO DIGITAL. SU VERIFICACIÓN ME- DIANTE EL USO DE UN SOFTWARE QUE PERMITA LEER SU CÓDIGO DE BARRAS BIDIMENSIONAL.-
It is not enough to claim the rule does not name software that reads the two-dimensional barcode. The taxpayer must show it attempted the verification and which program failed to open it.
General expenses or purchases used by the authority in an audit to determine cost of sales must meet the legal requirements for deduction.
Official heading (Spanish): GASTOS O COMPRAS GENERALES QUE EN EL EJERCICIO DE FACULTADES DE COMPROBACIÓN UTILIZA LA AUTORIDAD PARA DETERMINAR EL COSTO DE VENTA, DEBEN CUMPLIR CON LOS REQUISITOS DE LEY PARA SU DEDUCCIÓN.-
If a taxpayer reported no deductions and the authority, in an audit, determines cost of sales from general expenses or purchases, those expenses must meet the legal deduction requirements.
Credit balance. In exercising audit powers, the authority need not refund it if the taxpayer did not report it.
Official heading (Spanish): SALDO A FAVOR. AL EJERCER FACULTADES DE COMPROBACIÓN LA AUTORIDAD NO SE ENCUENTRA OBLIGADA A DEVOLVERLO SI EL CONTRIBUYENTE NO LO DECLARÓ.-
An auditing authority need not refund a credit balance the taxpayer did not report. If the taxpayer filed zeros for activities and creditable tax, no refund is due.
Digital tax receipts (CFDI). The provisions reformed and added by the decree published in the DOF on December 9, 2019, regulating the procedure to restrict the digital seal certificate and the basis for taxpayers to correct their situation, form a normative system challengeable in amparo without awaiting a specific act of application.
Official heading (Spanish): COMPROBANTES FISCALES DIGITALES POR INTERNET (CFDI). LAS DISPOSICIONES REFORMADAS Y ADICIONADAS POR DECRETO PUBLICADO EN EL DIARIO OFICIAL DE LA FEDERACIÓN EL 9 DE DICIEMBRE DE 2019, QUE REGULAN EL PROCEDIMIENTO PARA RESTRINGIR EL CERTIFICADO DE SELLO DIGITAL PARA SU EXPEDICIÓN Y PREVÉN LAS BASES PARA QUE LOS CONTRIBUYENTES QUE LES HAYAN DADO EFECTOS FISCALES CORRIJAN SU SITUACIÓN FISCAL, CONSTITUYEN UN SISTEMA NORMATIVO SUSCEPTIBLE DE RECLAMARSE EN EL JUICIO DE AMPARO, SIN ESPERAR UN ACTO CONCRETO DE APLICACIÓN.
Articles 17-H, section X, and 17-H Bis, section V of the Federal Tax Code and article eight, section I of the December 9, 2019 decree on restricting digital seal certificates (CSD) form a normative system challengeable in amparo without waiting for a specific application.
Equivalent tax fraud. Article 109, section II, of the Federal Tax Code, which provides for that offense, does not violate the principle of minimal criminal intervention under Article 22 of the Constitution.
Official heading (Spanish): DEFRAUDACIÓN FISCAL EQUIPARADA. EL ARTÍCULO 109, FRACCIÓN II, DEL CÓDIGO FISCAL DE LA FEDERACIÓN QUE PREVÉ DICHO DELITO, NO TRANSGREDE EL PRINCIPIO DE MÍNIMA INTERVENCIÓN EN MATERIA PENAL, PREVISTO EN EL ARTÍCULO 22 CONSTITUCIONAL.
Article 109, section II, of the Federal Tax Code, defining equivalent tax fraud, does not violate the minimal criminal intervention principle in Article 22 of the Constitution. The offense stands.
Tax incentive. The one in article one of the decrees on IEPS incentives for fuels, published December 24, 2015, December 27, 2016 and November 29, 2017, applies to taxpayers who jointly import and sell gasoline, diesel and non-fossil fuels under Article 2, section I, subsection d), items 1 and 2 of the IEPS Law.
Official heading (Spanish): ESTÍMULO FISCAL. EL PREVISTO EN EL ARTÍCULO PRIMERO DE LOS DECRETOS POR LOS QUE SE ESTABLECEN ESTÍMULOS FISCALES EN MATERIA DEL IMPUESTO ESPECIAL SOBRE PRODUCCIÓN Y SERVICIOS APLICABLES A LOS COMBUSTIBLES QUE SE INDICAN, PUBLICADOS EN EL DIARIO OFICIAL DE LA FEDERACIÓN EL 24 DE DICIEMBRE DE 2015, EL 27 DE DICIEMBRE DE 2016 Y EL 29 DE NOVIEMBRE DE 2017, ES APLICABLE A LOS CONTRIBUYENTES QUE REALICEN DE MANERA CONJUNTA LAS ACTIVIDADES DE IMPORTACIÓN Y ENAJENACIÓN DE GASOLINAS, DIÉSEL Y COMBUSTIBLES NO FÓSILES, A QUE SE REFIERE EL RESPECTIVO ARTÍCULO 2o., FRACCIÓN I, INCISO D), NUMERALES 1 Y 2, DE LA LEY DEL IMPUESTO ESPECIAL SOBRE PRODUCCIÓN Y SERVICIOS.
The incentive in article one of the IEPS fuel decrees (Official Gazette 2015, 2016, 2017) targets taxpayers who both import and sell gasoline, diesel and non-fossil fuels under Article 2, section I, subsection d) of the IEPS Law.
Refund request for a tax balance in favor. If the authority issues a first request answered on time but fails to rule within the legal term, and the taxpayer sues on the negativa ficta, the taxpayer may offer evidence to rebut the reasons the authority states in its answer denying the refund [jurisprudence 2a./J. 73/2013 (10a.) does not apply].
Official heading (Spanish): SOLICITUD DE DEVOLUCIÓN DE SALDO A FAVOR. SI LA AUTORIDAD FISCAL FORMULA UN PRIMER REQUERIMIENTO QUE SE DESAHOGA EN TIEMPO, Y AUN ASÍ NO RESUELVE LO QUE PROCEDA EN EL PLAZO LEGAL, SI EL CONTRIBUYENTE DECIDE DEMANDAR LA NEGATIVA FICTA CONFIGURADA, CUANDO LA AUTORIDAD AL CONTESTAR LA DEMANDA EXPRESA LOS MOTIVOS Y FUNDAMENTOS PARA NEGAR LA DEVOLUCIÓN SOLICITADA, AQUÉL ESTÁ EN POSIBILIDAD DE OFRECER PRUEBAS PARA DESVIRTUARLOS EN EL JUICIO CONTENCIOSO ADMINISTRATIVO [INAPLICABILIDAD DE LA TESIS DE JURISPRUDENCIA 2a./J. 73/2013 (10a.)].
If the authority fails to rule on a refund claim after a first request that was answered on time, and the taxpayer sues on the negativa ficta, the taxpayer may offer evidence against the reasons the authority states in its answer. It is not an open-issue suit.
Presumptive determination of income from unexplained bank deposits. 100% may be attributed to a joint holder of a collective account when the contract so provides or the degree of participation is unknown.
Official heading (Spanish): DETERMINACIÓN PRESUNTIVA DE INGRESOS POR DEPÓSITOS BANCARIOS NO ACLARADOS. ES POSIBLE ATRIBUIR EL 100% A UN COTITULAR DE UNA CUENTA COLECTIVA, CUANDO SE ESTABLECE DICHA SALVEDAD EN EL CONTRATO O NO SE PUEDE CONOCER EL GRADO DE PARTICIPACIÓN.-
If the taxpayer is a joint holder of the accounts and their share is unknown, the authority may treat 100% of the unexplained deposits as income, especially where the contract so provides. Document each holder's percentage.
Presumptive determination of income from unexplained bank deposits. Joint ownership and participation percentage can be proven for income tax purposes with the account opening contract.
Official heading (Spanish): DETERMINACIÓN PRESUNTIVA DE INGRESOS POR DEPÓSITOS BANCARIOS NO ACLARADOS. LA COTITULARIDAD Y PORCENTAJE DE PARTICIPACIÓN DE LA CUENTA, PARA EFECTOS DEL IMPUESTO SOBRE LA RENTA, ES SUSCEPTIBLE DE ACREDITARSE CON EL CONTRATO DE APERTURA.-
For collective accounts, each taxpayer bears tax on its portion according to the percentage in the account opening contract. The contract can prove joint ownership and participation.
Presumptive determination from unexplained bank deposits. For accounts where the taxpayer is a joint holder, citing Article 59, section III, of the Federal Tax Code suffices.
Official heading (Spanish): PRESUNTIVA DE INGRESOS POR DEPÓSITOS BANCARIOS NO ACLARADOS. PARA SU DETERMINACIÓN RESPECTO DE CUENTAS EN LAS QUE EL CONTRIBUYENTE ES COTITULAR, ES SUFICIENTE LA CITA DEL ARTÍCULO 59, FRACCIÓN III, DEL CÓDIGO FISCAL DE LA FEDERACIÓN.-
When the authority detects deposits of unexplained origin in accounts where the audited taxpayer is a joint holder, citing Article 59, section III, of the Federal Tax Code suffices to ground the estimated determination.
Single-rate business tax (IETU). Offsetting of uncredited provisional payments under article 8, fourth paragraph, must be made by the tax authority when determining income tax for the same year during audit.
Official heading (Spanish): IMPUESTO EMPRESARIAL A TASA ÚNICA. LA COMPENSACIÓN DE PAGOS PROVISIONALES QUE NO FUERON ACREDITADOS, PREVISTA EN EL CUARTO PÁRRAFO DEL ARTÍCULO 8 DE LA LEY DEL IMPUESTO RELATIVO, DEBE EFECTUARSE POR LA AUTORIDAD FISCAL AL DETERMINAR EL IMPUESTO SOBRE LA RENTA DEL MISMO EJERCICIO, CON MOTIVO DE SUS FACULTADES DE COMPROBACIÓN.-
If an audit reveals a credit balance from unapplied IETU provisional payments, the authority must offset it when assessing income tax for the same year, under article 8, fourth paragraph, of the IETU law.
Beneficial owners. The framework in Articles 32-B Ter, 32-B Quáter and 32-B Quinquies of the Federal Tax Code and related 2022 Miscellaneous Tax Resolution rules, in defining who qualifies and using the phrase 'any other legal arrangement', does not violate legal certainty (law in force from January 1, 2022).
Official heading (Spanish): BENEFICIARIOS CONTROLADORES. EL SISTEMA NORMATIVO INTEGRADO POR LOS ARTÍCULOS 32-B TER, 32-B QUÁTER Y 32-B QUINQUIES DEL CÓDIGO FISCAL DE LA FEDERACIÓN, ASÍ COMO POR LAS REGLAS 2.1.47, FRACCIÓN XXI, 2.8.1.20, 2.8.1.21 Y 2.8.1.22 DE LA RESOLUCIÓN MISCELÁNEA FISCAL PARA EL EJERCICIO FISCAL DE 2022, QUE IMPONE LA OBLIGACIÓN DE IDENTIFICAR, OBTENER, CONSERVAR Y PROPORCIONAR AL SERVICIO DE ADMINISTRACIÓN TRIBUTARIA LA INFORMACIÓN FIDEDIGNA, COMPLETA Y ACTUALIZADA RELACIONADA CON AQUÉLLOS, AL ESTABLECER A QUIÉNES LES RECAE TAL CARÁCTER Y EMPLEAR LA EXPRESIÓN "CUALQUIER OTRA FIGURA JURÍDICA", NO VULNERA EL PRINCIPIO DE SEGURIDAD JURÍDICA (LEGISLACIÓN VIGENTE A PARTIR DEL 1 DE ENERO DE 2022).
The beneficial-owner obligations (Articles 32-B Ter, Quáter and Quinquies of the Federal Tax Code and 2022 Miscellaneous Tax Resolution rules), including the phrase 'any other legal arrangement', respect legal certainty.
Beneficial owners. The framework in Articles 32-B Ter, 32-B Quáter and 32-B Quinquies of the Federal Tax Code and related 2022 Miscellaneous Tax Resolution rules, requiring companies to obtain and keep as part of their accounting, and provide to the SAT on request, reliable, complete and current information on them, does not violate legality in its reasoning aspect (law in force from January 1, 2022).
Official heading (Spanish): BENEFICIARIOS CONTROLADORES. EL SISTEMA NORMATIVO INTEGRADO POR LOS ARTÍCULOS 32-B TER, 32-B QUÁTER Y 32-B QUINQUIES DEL CÓDIGO FISCAL DE LA FEDERACIÓN, ASÍ COMO POR LAS REGLAS 2.1.47, FRACCIÓN XXI, 2.8.1.20, 2.8.1.21 Y 2.8.1.22 DE LA RESOLUCIÓN MISCELÁNEA FISCAL PARA EL EJERCICIO FISCAL DE 2022, QUE IMPONE LA OBLIGACIÓN DE OBTENER Y CONSERVAR, COMO PARTE DE LA CONTABILIDAD, Y DE PROPORCIONAR AL SERVICIO DE ADMINISTRACIÓN TRIBUTARIA, CUANDO ASÍ LO REQUIERA, LA INFORMACIÓN FIDEDIGNA, COMPLETA Y ACTUALIZADA RELACIONADA CON AQUÉLLOS, NO VULNERA EL PRINCIPIO DE LEGALIDAD EN SU VERTIENTE DE MOTIVACIÓN (LEGISLACIÓN VIGENTE A PARTIR DEL 1 DE ENERO DE 2022).
Obtaining and keeping reliable, current beneficial-owner information in the accounting records, and giving it to the SAT on request, does not violate legality in its reasoning aspect (Federal Tax Code and 2022 Miscellaneous Tax Resolution).
Income tax. Articles 113-E to 113-J of the Income Tax Law, with rules 3.13.1 to 3.13.29 (except 3.13.14 and 3.13.16 to 3.13.18) of the 2022 Miscellaneous Tax Resolution, governing the simplified trust regime (RESICO), do not violate tax equity.
Official heading (Spanish): IMPUESTO SOBRE LA RENTA. LOS ARTÍCULOS 113-E AL 113-J DE LA LEY RELATIVA, EN RELACIÓN CON LAS REGLAS 3.13.1 A LA 3.13.29 (CON EXCEPCIÓN DE LAS DIVERSAS 3.13.14 Y 3.13.16 A 3.13.18), DE LA RESOLUCIÓN MISCELÁNEA FISCAL, VIGENTES PARA EL EJERCICIO FISCAL 2022, QUE REGULAN EL RÉGIMEN SIMPLIFICADO DE CONFIANZA, NO VIOLAN EL PRINCIPIO DE EQUIDAD TRIBUTARIA.
The simplified trust regime (RESICO), governed by Articles 113-E to 113-J of the Income Tax Law and rules 3.13.1 to 3.13.29 of the 2022 Miscellaneous Tax Resolution (with exceptions), does not violate tax equity.
Refund of overpaid tax based on amended returns. It is available when they change the taxpayer's tax position as it stood at the partial or full denial and concern substantive matters the authority did not review.
Official heading (Spanish): DEVOLUCIÓN DE SALDO A FAVOR A PARTIR DE DECLARACIONES COMPLEMENTARIAS. PROCEDE SIEMPRE QUE ÉSTAS MODIFIQUEN LA SITUACIÓN FISCAL DEL CONTRIBUYENTE QUE PREVALECÍA AL MOMENTO DE LA NEGATIVA PARCIAL O TOTAL Y SE REFIERAN A ASPECTOS SUSTANTIVOS NO REVISADOS POR LA AUTORIDAD.
A previously denied refund, in whole or in part, may be claimed again through amended returns that change the tax position that existed at the denial and address substantive matters the authority did not review.
Amparo against general norms. When a federal regulation's issuance is challenged naming the Presidency and a Secretariat of State, with no argument against the countersignature, the petitioner should not be required to specify what act is attributed to each.
Official heading (Spanish): AMPARO CONTRA NORMAS GENERALES. CUANDO SE RECLAMA LA EXPEDICIÓN DE UN REGLAMENTO FEDERAL Y SE SEÑALAN COMO AUTORIDADES RESPONSABLES A LA PRESIDENCIA DE LA REPÚBLICA Y A ALGUNA SECRETARÍA DE ESTADO, SIN QUE SE ADVIERTA CONCEPTO DE VIOLACIÓN CONTRA EL REFRENDO, NO DEBE PREVENIRSE A LA PARTE QUEJOSA PARA QUE PRECISE QUÉ ACTO ATRIBUYE A CADA UNA.
In amparo against a federal regulation naming the Presidency and a Secretariat of State, with no argument against the countersignature, the court should not require the petitioner to specify which act is attributed to each.
VAT refund. Income invoices must meet the requirements of articles 29 and 29-A of the Federal Tax Code (rules in force in 2016, 2017 and 2018).
Official heading (Spanish): DEVOLUCIÓN DEL IMPUESTO AL VALOR AGREGADO.- LOS COMPROBANTES FISCALES DE INGRESOS DEBEN CUMPLIR CON LOS REQUISITOS QUE REFIEREN LOS ARTÍCULOS 29 Y 29-A DEL CÓDIGO FISCAL DE LA FEDERACIÓN (LEGISLACIONES VIGENTES EN 2016, 2017 y 2018).-
Income invoices supporting a VAT refund must meet the requirements of articles 29 and 29-A of the Federal Tax Code (as in force in 2016 to 2018). Otherwise the SAT may deny the refund. Review your CFDIs before filing the request.
Tax authorities. The duty to state the available remedy under article 23 of the Federal Taxpayer Rights Law does not make that remedy admissible; the applicable legal provisions govern.
Official heading (Spanish): AUTORIDADES FISCALES. LA OBLIGACIÓN DE INDICAR EL MEDIO DE DEFENSA PROCEDENTE EN TÉRMINOS DEL ARTÍCULO 23 DE LA LEY FEDERAL DE LOS DERECHOS DEL CONTRIBUYENTE EN UN ACTO ADMINISTRATIVO, NO IMPLICA QUE SEA PROCEDENTE, YA QUE DEBE ATENDERSE A LAS DISPOSICIONES LEGALES APLICABLES.-
An authority's indication of a remedy under article 23 of the Federal Taxpayer Rights Law does not make that remedy admissible. Admissibility turns on the applicable statute, so do not rely solely on what the ruling says.
Tax incentive. Concept.
Official heading (Spanish): ESTÍMULO FISCAL. CONCEPTO.-
The precedent defines a tax incentive as a statutory benefit granted to certain sectors to encourage activities, which may translate into refunds of certain taxes. It is not governed by the rules applicable to exemptions or other tax figures.
Tax incentive. The legislator must justify why the incentive is granted to certain sectors of the population.
Official heading (Spanish): ESTÍMULO FISCAL. EL LEGISLADOR DEBE JUSTIFICAR POR QUÉ SE CONCEDE EL INCENTIVO PARA CIERTOS SECTORES DE LA POBLACIÓN.-
When the legislature grants a tax incentive to certain sectors, it must explain why. The same applies if it excludes other groups or limits access. The standard is useful when arguing against exclusions that affect a company.
Desk audit. The twelve-month expiry period in Article 46-A of the Federal Tax Code does not include the twenty-day term in Article 48, section VI.
Official heading (Spanish): REVISIÓN DE ESCRITORIO O GABINETE. EL PLAZO PARA LA CADUCIDAD DE LOS DOCE MESES QUE PREVÉ EL ARTÍCULO 46-A DEL CÓDIGO FISCAL DE LA FEDERACIÓN, NO INCLUYE EL TÉRMINO DE VEINTE DÍAS QUE CONTEMPLA EL ARTÍCULO 48, FRACCIÓN VI DEL MISMO ORDENAMIENTO.-
The twelve-month period under Article 46-A of the Federal Tax Code to conclude a desk audit does not include the twenty days in Article 48, section VI. When computing expiry, count from the information request letter.
Lapse of the authority's powers. Computation of the term for taxes with definitive monthly calculation.
Official heading (Spanish): CADUCIDAD DE FACULTADES DE LA AUTORIDAD. CÓMPUTO DEL PLAZO TRATÁNDOSE DE REVISIÓN DE IMPUESTOS CON CÁLCULO MENSUAL DEFINITIVO.-
For taxes with a definitive monthly calculation, the lapse term is counted under Article 67, first paragraph, section I, of the Federal Tax Code: it runs from the day after the relevant return was filed.
Force majeure. The suspension of activities under federal health guidelines for the SARS-CoV2 emergency does not apply if the audit had previously been suspended by a request for a conclusive agreement.
Official heading (Spanish): CAUSA DE FUERZA MAYOR. LA SUSPENSIÓN DE ACTIVIDADES CONFORME A LOS LINEAMIENTOS ESTABLECIDOS POR EL GOBIERNO FEDERAL A TRAVÉS DE LA SECRETARÍA DE SALUD PARA ATENDER LA EMERGENCIA SANITARIA GENERADA POR EL VIRUS SARS-COV2 NO SE ACTUALIZA SI PREVIO A ELLO EL PROCEDIMIENTO FISCALIZADOR ESTUVO SUSPENDIDO POR LA SOLICITUD DE UN ACUERDO CONCLUSIVO.-
If the taxpayer had already requested a conclusive agreement before PRODECON, the suspended period does not stack with the health-emergency suspension of activities. The emergency does not operate as force majeure in that case.
Income tax. The deduction taken as a "commitment fee" is not allowed, as it is not a strictly necessary expense.
Official heading (Spanish): IMPUESTO SOBRE LA RENTA. NO ES PROCEDENTE LA DEDUCCIÓN EFECTUADA BAJO EL CONCEPTO “COMMITMENT FEE”, AL NO SER UN GASTO ESTRICTAMENTE INDISPENSABLE.-
A commitment fee, paid for not drawing on a credit line, is not a strictly necessary expense and is therefore not deductible for income tax. Review its deduction in financing arrangements.
Income tax. The deduction for dividend distribution due to foreign exchange loss is not allowed.
Official heading (Spanish): IMPUESTO SOBRE LA RENTA. NO RESULTA PROCEDENTE LA DEDUCCIÓN POR CONCEPTO DE DISTRIBUCIÓN DE DIVIDENDOS POR PÉRDIDA CAMBIARIA.-
Foreign exchange losses are treated like interest, and their origin must be analyzed. On that basis, a deduction tied to dividend distribution through an exchange loss is not allowed.
Value added tax. Timing of refund requests after the first one during the pre-operating period.
Official heading (Spanish): IMPUESTO AL VALOR AGREGADO. TEMPORALIDAD DE LA PRESENTACIÓN DE LAS SOLICITUDES DE DEVOLUCIÓN SUBSECUENTES A LA PRIMERA, TRATÁNDOSE DEL PERIODO PREOPERATORIO.-
The pre-operating period exception applies only to the first VAT refund request. In later requests, VAT on expenses and investments cannot be credited by invoking that period.
Review appeal. Not admissible in a given case against the ruling that concluded a vulnerable activities verification.
Official heading (Spanish): VIII-CASE-3CE-52 RECURSO DE REVISIÓN. CASO EN QUE RESULTA IMPROCEDENTE CONTRA LA RESOLUCIÓN QUE CONCLUYÓ EL PROCEDIMIENTO DE VISITA DE VERIFICACIÓN DE ACTIVIDADES VULNERABLES.-
A review appeal does not lie against a ruling concluding a vulnerable activities verification of public-faith providers if it only details facts and omissions found and reserves the later determination.
Value added tax. The 0% rate in article 29, section IV, subsection d) of the VAT Law applies to commission service fees only for exports of goods or services that take place abroad.
Official heading (Spanish): IMPUESTO AL VALOR AGREGADO. LA TASA DEL 0 % PREVISTA EN EL ARTÍCULO 29, FRACCIÓN IV, INCISO D), DE LA LEY RELATIVA, ES APLICABLE A LA CONTRAPRESTACIÓN DE SERVICIOS POR COMISIÓN, ÚNICAMENTE CUANDO SE TRATE DE LA EXPORTACIÓN DE BIENES O SERVICIOS QUE TENGAN VERIFICATIVO EN EL EXTRANJERO.
The 0% rate in article 29, section IV, subsection d) of the VAT Law applies to commissions charged to foreign residents without a Mexican permanent establishment only when the exported goods or services take place abroad.
Amended returns. That one of the first three falls within the exceptions in the sections of the second paragraph of article 32 of the Federal Tax Code does not allow filing a fourth that does not.
Official heading (Spanish): DECLARACIONES COMPLEMENTARIAS. EL HECHO DE QUE UNA DE LAS TRES PRIMERAS SE AJUSTE A LOS SUPUESTOS DE EXCEPCIÓN PREVISTOS EN LAS FRACCIONES DEL PÁRRAFO SEGUNDO DEL ARTÍCULO 32 DEL CÓDIGO FISCAL DE LA FEDERACIÓN, NO IMPLICA QUE EL CONTRIBUYENTE PUEDA PRESENTAR UNA CUARTA QUE NO LOS ACTUALICE.
If one of the first three amended returns falls within the exceptions in the second paragraph of article 32 of the Federal Tax Code, the taxpayer cannot file a fourth that does not. That would defeat the exceptions. Plan corrections with the limit in mind.
Stockholders' equity. It is lawful to use it to set a share's value to determine a loss on a sale of shares.
Official heading (Spanish): CAPITAL CONTABLE. ES LEGAL UTILIZARLO PARA ESTABLECER EL VALOR DE UNA ACCIÓN, PARA EFECTOS DE DETERMINAR UNA PÉRDIDA DERIVADA DE UNA ENAJENACIÓN DE ACCIONES.-
If proceeds from a share sale fall below the updated stockholders' equity per share, that equity figure is the income used for the loss deduction. This matters when planning a share sale at a loss.
Set-off of tax credits. The taxpayer is not required to await an official letter or ruling on the related notice.
Official heading (Spanish): COMPENSACIÓN DE SALDOS A FAVOR. PARA EFECTUARLA EL CONTRIBUYENTE NO ESTÁ CONDICIONADO A QUE LA AUTORIDAD EMITA UN OFICIO O RESOLUCIÓN QUE RECAIGA AL AVISO CORRESPONDIENTE.-
To set off tax credits, the taxpayer need only file the notice within five days with the requested documents, without awaiting an official letter or ruling. Watch that five-day deadline.
Income tax. Gains or losses through a transparent foreign legal entity are attributable to its members under the tax transparency approach.
Official heading (Spanish): IMPUESTO SOBRE LA RENTA. LAS GANANCIAS O PÉRDIDAS GENERADAS A TRAVÉS DE UNA ENTIDAD JURÍDICA EXTRANJERA TRANSPARENTE SON ATRIBUIBLES A QUIENES LA CONFORMAN, ACORDE AL ENFOQUE DE TRANSPARENCIA FISCAL.-
Gains or losses earned through a tax-transparent foreign entity are attributed to its members, not the entity. This matters when structuring foreign investments and computing members' Mexican tax.
Income tax. Income obtained by Mexican residents through tax-transparent foreign legal vehicles should not be accumulated with their other income.
Official heading (Spanish): IMPUESTO SOBRE LA RENTA. LOS INGRESOS OBTENIDOS POR RESIDENTES EN MÉXICO, A TRAVÉS DE FIGURAS JURÍDICAS EXTRANJERAS TRANSPARENTES FISCALMENTE, NO DEBEN ACUMULARSE A LOS DEMÁS.-
Because the legislature equated income via foreign transparent vehicles with that of preferential tax regimes, such income is not accumulated with a Mexican resident's other income. It affects tax planning for foreign investments.
Presumption of non-existent transactions. The authority is not required to notify the documents on which it relied.
Official heading (Spanish): PRESUNCIÓN DE INEXISTENCIA DE OPERACIONES. LA AUTORIDAD NO SE ENCUENTRA OBLIGADA A NOTIFICAR LOS DOCUMENTOS EN LOS QUE SE APOYÓ PARA ELLO.-
Article 69-B of the Federal Tax Code only requires the taxpayer to be told the facts supporting the presumption, not the underlying documents. In the defense, focus on rebutting the notified facts with the taxpayer's own evidence.
Tax domicile. A notice of change takes full legal effect and is presumed true unless the tax authority proves it false.
Official heading (Spanish): DOMICILIO FISCAL. EL AVISO DE SU CAMBIO SURTE PLENOS EFECTOS JURÍDICOS Y SE PRESUME CIERTO, SALVO QUE LA AUTORIDAD FISCAL DEMUESTRE SU FALSEDAD.-
The tax domicile declared in notices is presumed true and takes effect within statutory periods, unless the authority proves in an audit that the taxpayer is not there. The SAT bears the burden of proving falsity.
Field audit. To consider the order properly grounded, it need not cite Article 53 of the Federal Tax Code.
Official heading (Spanish): VISITA DOMICILIARIA. PARA ESTIMAR DEBIDAMENTE FUNDADA LA ORDEN RELATIVA, ES INNECESARIO INVOCAR EN ELLA EL ARTÍCULO 53 DEL CÓDIGO FISCAL DE LA FEDERACIÓN.-
A field audit order need not cite Article 53 of the Federal Tax Code to be properly grounded: that provision sets no specific competence, and its omission does not affect the taxpayer's defenses.
Lapse of the authority's powers under Article 67 of the Federal Tax Code. The generic five-year term applies to joint liability of partners or shareholders.
Official heading (Spanish): CADUCIDAD DE FACULTADES DE LA AUTORIDAD A QUE SE REFIERE EL ARTÍCULO 67 DEL CÓDIGO FISCAL DE LA FEDERACIÓN.- DEBE ATENDERSE AL TÉRMINO GENÉRICO DE CINCO AÑOS TRATÁNDOSE DE RESPONSABILIDAD SOLIDARIA DE SOCIOS O ACCIONISTAS.-
When a partner, as a jointly liable party, alleges lapse in the complaint, the term is the generic five years under Article 67 of the Federal Tax Code, not a different one.
Provisional suspension of tax rules. It must not be granted when the challenged act is the 2022 Miscellaneous Tax framework on transfer-type CFDIs and the Carta Porte complement.
Official heading (Spanish): SUSPENSIÓN PROVISIONAL DE NORMAS FISCALES. NO DEBE CONCEDERSE CUANDO EL ACTO RECLAMADO CONSISTE EN EL SISTEMA NORMATIVO DISPUESTO EN LA MISCELÁNEA FISCAL DE 2022, RELATIVO A LA EMISIÓN DE COMPROBANTES FISCALES DIGITALES POR INTERNET (CFDI) DE TIPO TRASLADO Y SU COMPLEMENTO CARTA PORTE.
Provisional suspension is unavailable against the 2022 Miscellaneous Tax framework requiring those transporting goods to issue transfer-type CFDIs with the Carta Porte complement.
Exception to the definitiveness principle. It does not apply in amparos alleging legitimate interest, since the Querétaro Administrative Litigation Procedure Law imposes no stricter requirements than the Amparo Law to stay the challenged act.
Official heading (Spanish): EXCEPCIÓN AL PRINCIPIO DE DEFINITIVIDAD. NO SE ACTUALIZA TRATÁNDOSE DE AMPAROS EN LOS QUE SE ADUZCA UN INTERÉS LEGÍTIMO, AL NO EXIGIR LA LEY DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO DEL ESTADO DE QUERÉTARO MAYORES REQUISITOS QUE LA LEY DE AMPARO PARA CONCEDER LA SUSPENSIÓN DEL ACTO RECLAMADO.
A petitioner claiming legitimate interest cannot skip exhaustion: Querétaro's administrative litigation law demands no more than the Amparo Law to stay the act. The state administrative action must be pursued before seeking indirect amparo.
Presumption of improper transfer of tax losses. Purpose of the procedure under article 69-B Bis of the Federal Tax Code.
Official heading (Spanish): PRESUNCIÓN DE TRANSMISIÓN INDEBIDA DE PÉRDIDAS FISCALES. FINALIDAD DEL PROCEDIMIENTO RELATIVO PREVISTO EN EL ARTÍCULO 69-B BIS DEL CÓDIGO FISCAL DE LA FEDERACIÓN.
Article 69-B Bis of the Federal Tax Code aims to punish and deter corporate groups that generate losses and use them through restructurings, and to prevent harm to the public. Groups restructuring around tax losses should keep it in mind.
Provisional stay in indirect amparo. It cannot be granted against the effects of a ruling finding that the taxpayer failed to rebut the presumption of improper transfer of tax losses under article 69-B Bis of the Federal Tax Code.
Official heading (Spanish): SUSPENSIÓN PROVISIONAL EN EL JUICIO DE AMPARO INDIRECTO. ES IMPROCEDENTE CONCEDERLA CONTRA LOS EFECTOS Y CONSECUENCIAS DE LA RESOLUCIÓN MEDIANTE LA CUAL SE DETERMINA QUE EL CONTRIBUYENTE NO DESVIRTUÓ EL PROCEDIMIENTO DE PRESUNCIÓN DE TRANSMISIÓN INDEBIDA DE PÉRDIDAS FISCALES PREVISTO EN EL ARTÍCULO 69-B BIS DEL CÓDIGO FISCAL DE LA FEDERACIÓN.
A provisional stay is unavailable against the effects of a ruling that the taxpayer failed to rebut the article 69-B Bis presumption of improper loss transfer, including listing the taxpayer. Taxpayers cannot count on this interim relief in amparo.
Joint and several liability. If the main debtor cannot be located at its tax address, the payment demand must be served through the tax mailbox before demanding payment from the jointly liable party (legislation in force in 2021).
Official heading (Spanish): RESPONSABLE SOLIDARIO. SI EL DEUDOR PRINCIPAL SE ENCUENTRA COMO NO LOCALIZABLE EN SU DO¬MICILIO FISCAL, DEBERÁ NOTIFICÁRSELE EL REQUE¬RIMIENTO DE PAGO POR BUZÓN TRIBUTARIO, PREVIO A REQUERIR EL PAGO DEL CRÉDITO AL RESPONSABLE SOLIDARIO (LEGISLACIÓN VIGENTE EN 2021).-
If the main debtor cannot be found at its tax address, the authority must serve the payment demand through the tax mailbox before pursuing the jointly liable party. Skipping this step defeats joint liability (2021 legislation).
Administrative enforcement procedure. It may be challenged through an administrative litigation action when bank accounts, receivables and movable or immovable property are attached together.
Official heading (Spanish): PROCEDIMIENTO ADMINISTRATIVO DE EJECUCIÓN. PROCEDE SU IMPUGNACIÓN MEDIANTE JUICIO CONTENCIOSO ADMINISTRATIVO, CUANDO RECAE SOBRE CUENTAS BANCARIAS, CARTERA DE CRÉDITOS Y BIENES MUEBLES O INMUEBLES, EMBARGADOS CONJUNTAMENTE.-
When bank accounts, receivables and movable or immovable property are attached together, the enforcement procedure may be challenged by administrative appeal or litigation action without waiting for the auction notice.
Formal request. The audit authority is not required to issue one to inform taxpayers of their right to visit its offices to learn the facts or omissions detected, under Rule 2.12.9 of the 2020 Miscellaneous Tax Resolution.
Official heading (Spanish): REQUERIMIENTO FORMAL. LA AUTORIDAD FISCALIZADORA NO ESTÁ OBLIGADA A FORMULARLO, PARA INFORMAR A LOS CONTRIBUYENTES EL DERECHO DE ACUDIR A SUS OFICINAS, A EFECTO DE DARLES A CONOCER LOS HECHOS U OMISIONES DETECTADOS EN EL PROCEDIMIENTO DE FISCALIZACIÓN, DE CONFORMIDAD CON LA REGLA 2.12.9 DE LA RESOLUCIÓN MISCELÁNEA FISCAL PARA 2020.-
The authority need not issue a formal request to tell taxpayers they may come to its offices to learn the facts or omissions detected (Rule 2.12.9, 2020 Miscellaneous Tax Resolution). A notice letter suffices, and it is worth answering on time.
Income from wages and personal subordinated services. The existence of a source of wealth is defined by the employment relationship and the origin of the payment.
Official heading (Spanish): INGRESOS POR SALARIOS Y EN GENERAL POR LA PRESTACIÓN DE UN SERVICIO PERSONAL SUBORDINADO. LA EXISTENCIA DE FUENTE DE RIQUEZA SE DEFINE ATEN-DIENDO A LA RELACIÓN LABORAL Y AL ORIGEN DEL PAGO.-
If subordinated services are performed abroad but stem from an employment relationship with a Mexican resident that pays the salary, the income has a Mexican source. What matters is who employs and pays, not where the work happens.
Presumptive determination of income. Case where the taxpayer invokes force majeure or acts of God.
Official heading (Spanish): DETERMINACIÓN PRESUNTIVA DE INGRESOS. CASO EN EL QUE LA CONTRIBUYENTE MANIFIESTE CASO FORTUITO O FUERZA MAYOR.-
To rebut a presumptive determination, the taxpayer must produce its full accounting records. If it claims they were destroyed in the 2017 earthquake, it must reconstruct them; the event does not excuse that duty.
Rule 2.12.3 of the 2017 Miscellaneous Tax Resolution. It does not provide that Article 17-G, section V, of the Federal Tax Code governs verification of the integrity of administrative rulings.
Official heading (Spanish): REGLA 2.12.3 DE LA RESOLUCIÓN MISCELÁNEA FISCAL PARA 2017. NO PREVÉ QUE PARA VERIFICAR LA INTEGRIDAD DE LAS RESOLUCIONES ADMINISTRATIVAS DEBA ATENDERSE AL CONTENIDO DE LA FRACCIÓN V, DEL ARTÍCULO 17-G DEL CÓDIGO FISCAL DE LA FEDERACIÓN.-
Rule 2.12.3 of the 2017 Miscellaneous Tax Resolution only allows verifying the integrity and authorship of administrative acts. It does not refer to Article 17-G, section V, of the Federal Tax Code on certificate validity.
Field audit. After reviewing the audited financial statements report, the authority may audit all the accounting records, not just what the public accountant did not provide.
Official heading (Spanish): VISITA DOMICILIARIA. LA AUTORIDAD PUEDE FISCALIZAR, DESPUÉS DE LA REVISIÓN DEL DICTAMEN DE ESTADOS FINANCIEROS, TODA LA CONTABILIDAD, YA QUE NO ESTÁ LIMITADA A SOLO REVISAR LA DOCUMENTACIÓN, INFORMACIÓN Y DATOS QUE NO FUERON PROPORCIONADOS POR EL CONTADOR PÚBLICO.-
After reviewing the audited financial statements report, the authority may audit all accounting records in a field audit, not only what the public accountant did not provide. An audit report does not prevent a full review.
Tax returns. The taxpayer must prove their content is true or false, not the tax authority, when it assesses them during its audit powers.
Official heading (Spanish): DECLARACIONES FISCALES. CORRESPONDE AL CONTRIBUYENTE DEMOSTRAR LA VERACIDAD O FALSEDAD DE SU CONTENIDO Y NO A LA AUTORIDAD FISCAL, CUANDO ESTA LAS VALORA EN EJERCICIO DE SUS FACULTADES DE COMPROBACIÓN.-
Under the self-assessment principles, the taxpayer must prove whether its returns are true or false and provide supporting documents. The authority need not corroborate that data when evaluating it.
Determination of omitted tax. For proper grounding and reasoning, the assessment must set out the arithmetic operations.
Official heading (Spanish): DETERMINACIÓN DE LA CONTRIBUCIÓN OMITIDA. PARA SU DEBIDA FUNDAMENTACIÓN Y MOTIVACIÓN, LA LIQUIDACIÓN QUE LA CONTIENE DEBE ESTABLECER LAS OPERACIONES ARITMÉTICAS.-
When assessing VAT and the customs processing fee, the authority must show the arithmetic behind the amounts, in addition to citing the applicable provisions. An assessment lacking them can be challenged for insufficient reasoning.
Customs administrative procedure. The inspector need not state or show an official badge.
Official heading (Spanish): PROCEDIMIENTO ADMINISTRATIVO EN MATERIA ADUANERA. NO ES NECESARIO QUE EL VERIFICADOR CIRCUNSTANCIE O EXHIBA SU PLACA OFICIAL.-
In the customs inspection and the start of the procedure, the inspector need not record or display the badge the SAT issued as its employee.
Substantial procedural violation. It occurs when the parties are not given a term to file closing arguments.
Official heading (Spanish): VIOLACIÓN SUSTANCIAL DE PROCEDIMIENTO.- SE ACTUALIZA CUANDO NO SE CONCEDE TÉRMINO A LAS PARTES PARA FORMULAR ALEGATOS.-
Although an express closing of the investigation stage is not required, an order giving the parties a term for closing arguments must first be issued and served. Omitting it is a substantial procedural violation.
Desk audit. The issuing authority must ground its competence to demand the taxpayer's bank statements.
Official heading (Spanish): REVISIÓN DE ESCRITORIO O GABINETE. LA AUTORI¬DAD EMISORA DEBE FUNDAR SU COMPETENCIA PARA REQUERIR LOS ESTADOS DE CUENTA BANCARIOS DEL CONTRIBUYENTE.-
A desk audit order requesting bank statements must ground the issuing authority's competence under Article 16 of the Constitution. If it does not, there is an argument for nullity.
Suspension of audit powers. Filing an amparo against a field audit order triggers Article 46-A of the Federal Tax Code.
Official heading (Spanish): SUSPENSIÓN DE FACULTADES DE COMPROBACIÓN. LA PRESENTACIÓN DEL JUICIO DE AMPARO CONTRA UNA ORDEN DE VISITA ACTUALIZA EL SUPUESTO PREVISTO EN EL ARTÍCULO 46-A DEL CÓDIGO FISCAL DE LA FEDERACIÓN.-
Because Article 46-A of the Federal Tax Code suspends audit periods for any defense against audit acts without distinction, an amparo against a field audit order also suspends them. Factor this in when calculating audit duration.
Statute of limitations on the right to a refund. It is interrupted by the authority's express or tacit acknowledgment of the credit balance during an audit.
Official heading (Spanish): PRESCRIPCIÓN DEL DERECHO SUBJETIVO A LA DEVO¬LUCIÓN. SE INTERRUMPE POR EL RECONOCIMIENTO EXPRESO O TÁCITO DE LA AUTORIDAD, RESPECTO DE LA EXISTENCIA DEL SALDO A FAVOR, DERIVADO DEL EJERCICIO DE FACULTADES DE COMPROBACIÓN.-
If the authority acknowledges a credit balance in the audit observations letter, the limitation period for the refund is interrupted. Those findings do not bind the taxpayer but are presumed true until the final resolution.
Payroll deposits. A taxpayer's flat denial of receiving wages from a given withholding agent shifts the burden of proof to the authority if supported by other evidence creating certainty of that fact.
Official heading (Spanish): DEPÓSITOS POR CONCEPTOS DE NÓMINA. LA NEGATIVA LISA Y LLANA DEL CONTRIBUYENTE DE HABER RECIBIDO PAGOS POR CONCEPTOS DE SUELDOS Y SALARIOS DE DETERMINADO RETENEDOR, REVIERTE LA CARGA PROBATORIA A LA AUTORIDAD, SI SE ENCUENTRA CONCATENADA CON OTROS ELEMENTOS DE PRUEBA QUE GENEREN CERTEZA DE TAL HECHO.-
If a taxpayer denies receiving wages from a given withholding agent and the denial is backed by other evidence, the authority that denied an income tax refund based on that income must prove the payment.
Notice updating partners and shareholders: what it must contain to satisfy the forty-sixth transitory article of the 2020 Miscellaneous Tax Resolution.
Official heading (Spanish): AVISO DE ACTUALIZACIÓN DE SOCIOS Y ACCIONISTAS, INFORMACIÓN QUE DEBE CONTENER PARA CUMPLIR CON LA OBLIGACIÓN PREVISTA EN EL ARTÍCULO CUA-DRAGÉSIMO SEXTO TRANSITORIO DE LA RESOLUCIÓN MISCELÁNEA FISCAL PARA 2020.-
If there were no changes or new partners or shareholders since January 1, 2020, filing the update notice does not require submitting documents proving the shareholding composition.
Notice updating partners and shareholders. The response canceling it or declaring it inadmissible is a final resolution that can be challenged before the TFJA.
Official heading (Spanish): AVISO DE ACTUALIZACIÓN DE SOCIOS Y ACCIONISTAS. LA RESPUESTA QUE DETERMINA SU CANCELACIÓN O IMPROCEDENCIA CONSTITUYE UNA RESOLUCIÓN DEFINITIVA IMPUGNABLE ANTE EL TRIBUNAL FEDERAL DE JUSTICIA ADMINISTRATIVA.-
The partner and shareholder update notice is a procedure with its own process and ruling. A response canceling it or declaring it inadmissible can be challenged before the TFJA.
IMSS sub-delegations lack authority to request bank dispersions and bank concentrations in an information and documentation request.
Official heading (Spanish): VIII-CASE-3CE-47 SUBDELEGACIONES DEL INSTITUTO MEXICANO DEL SEGURO SOCIAL. CARECEN DE FACULTADES PARA REQUERIR EN LA SOLICITUD DE INFORMACIÓN Y DOCUMENTACIÓN, DISPERSIONES Y CONCENTRACIONES BANCARIAS.-
IMSS sub-delegations cannot demand bank dispersions or concentrations in an information and documentation request. A request that does so exceeds their authority.
Rule 13.3, section B, of the first amendment to the 2020 Miscellaneous Tax Resolution (Official Gazette, May 12, 2020) does not authorize enforcement acts through the tax mailbox.
Official heading (Spanish): VIII-CASE-3CE-48 REGLA 13.3, APARTADO B, DE LA PRIMERA RESOLUCIÓN DE MODIFICACIONES A LA RESOLUCIÓN MISCELÁNEA FISCAL PARA 2020, PUBLICADA EN EL DIARIO OFICIAL DE LA FEDERACIÓN EL 12 DE MAYO DE 2020. NO ESTABLECE QUE LOS ACTOS DEL PROCEDIMIENTO ADMINISTRATIVO DE EJECUCIÓN PUEDAN EFECTUARSE A TRAVÉS DE BUZÓN TRIBUTARIO.-
Rule 13.3, section B, of the first amendment to the 2020 Miscellaneous Tax Resolution does not allow enforcement proceedings to be carried out through the tax mailbox. A payment demand and seizure notified that way is unlawful.
Payment demand and seizure notified through the tax mailbox violate articles 137, 145, 151 and 152 of the Federal Tax Code.
Official heading (Spanish): VIII-CASE-3CE-49 REQUERIMIENTO DE PAGO Y DILIGENCIA DE EMBARGO. LOS NOTIFICADOS MEDIANTE BUZÓN TRIBUTARIO, VULNERAN LO ESTABLECIDO EN LOS ARTÍCULOS 137, 145, 151 Y 152 DEL CÓDIGO FISCAL DE LA FEDERACIÓN.-
Notifying a payment demand and seizure through the tax mailbox, even when the assets were found in the authority's database under article 63, violates articles 137, 145, 151 and 152 of the Federal Tax Code.
Suspension of the field audit deadline. Article 46, section VI, of the Federal Tax Code does not apply if the force majeure does not prevent the substitute authority from exercising audit powers.
Official heading (Spanish): VIII-CASE-3CE-50 SUSPENSIÓN DEL PLAZO PARA CONCLUIR LA VISITA DOMICILIARIA. EL SUPUESTO DE LA FRACCIÓN VI, DEL ARTÍCULO 46, DEL CÓDIGO FISCAL DE LA FEDERACIÓN, NO SE ACTUALIZA SI EL CASO FORTUITO O FUERZA MAYOR NO IMPIDE A LA AUTORIDAD FISCAL QUE SUBSTITUYE A OTRA, EJERCER SUS FACULTADES DE COMPROBACIÓN.-
The field audit deadline is not suspended under article 46, section VI, of the Federal Tax Code if the fortuitous event or force majeure does not prevent the substitute authority from exercising its audit powers.
Field audit. It is unlawful to require the taxpayer to produce documents at the authority's offices when the order states the audit will take place at the tax domicile.
Official heading (Spanish): VIII-CASE-3CE-51 VISITA DOMICILIARIA. RESULTA ILEGAL CUANDO SE REQUIERE AL CONTRIBUYENTE QUE EXHIBA EN LAS OFICINAS DE LA AUTORIDAD LA INFORMACIÓN Y DOCUMENTACIÓN RELACIONADA CON EL CUMPLIMIENTO DE SUS OBLIGACIONES FISCALES, MÁXIME QUE EN LA ORDEN SE INDICA QUE SE LLEVARÁ A CABO EN ELDOMICILIO FISCAL.-
A field audit is unlawful if the order says it will take place at the tax domicile and the auditors demand that documents be produced at the authority's offices.
Payroll tax. Article 156 of Mexico City's Tax Code does not violate tax legality, since its interpretation shows the taxable event occurs within the city's territory.
Official heading (Spanish): IMPUESTO SOBRE NÓMINAS. EL ARTÍCULO 156 DEL CÓDIGO FISCAL DE LA CIUDAD DE MÉXICO NO VIOLA EL PRINCIPIO DE LEGALIDAD TRIBUTARIA, PUES DE SU INTERPRETACIÓN DERIVA QUE EL HECHO GENERADOR DEL TRIBUTO OCURRE EN EL TERRITORIO DE DICHA ENTIDAD.
Article 156 of Mexico City's Tax Code does not violate tax legality; read properly, the payroll tax event occurs within the city. It matters to companies with staff in several states.
Direct amparo claim filed with the State of Mexico's Electronic Administrative Justice Tribunal with a scanned signature. Dismissal is appropriate for failing the requirement that the claim be initiated by the aggrieved party.
Official heading (Spanish): DEMANDA DE AMPARO DIRECTO PRESENTADA ANTE EL TRIBUNAL ELECTRÓNICO PARA LA JUSTICIA ADMINISTRATIVA DEL ESTADO DE MÉXICO CON FIRMA ESCANEADA. PROCEDE SOBRESEER EN EL JUICIO, AL NO CUMPLIR CON EL PRINCIPIO DE INSTANCIA DE PARTE AGRAVIADA.
A direct amparo claim filed with the State of Mexico's Electronic Administrative Justice Tribunal bearing a scanned signature must be dismissed for failing the aggrieved-party initiation requirement. The signature must be a valid electronic one, not an image.
Tax revision appeal. The head of Administrative Trials and Appeals Department B lacks standing to file it when substituting, for an absence under fifteen days, the Tax Attorney and the Director of Litigation of the State of Mexico's Finance Secretariat.
Official heading (Spanish): RECURSO DE REVISIÓN FISCAL. EL JEFE DEL DEPARTAMENTO DE JUICIOS Y RECURSOS ADMINISTRATIVOS B CARECE DE LEGITIMACIÓN PARA INTERPONERLO, EN SUPLENCIA POR AUSENCIA TEMPORAL MENOR DE QUINCE DÍAS DEL PROCURADOR FISCAL Y DE LA DIRECTORA DE LO CONTENCIOSO, TODOS DE LA SECRETARÍA DE FINANZAS DEL GOBIERNO DEL ESTADO DE MÉXICO.
The head of Administrative Trials and Appeals Department B of the State of Mexico Finance Secretariat lacks standing to file a tax revision appeal when substituting for the Tax Attorney and Litigation Director during absences under fifteen days.
Refund of undue payment. When the request stems from withholding and remitting exempt income, filing the annual income tax return is not required for it to proceed.
Official heading (Spanish): DEVOLUCIÓN DE PAGO DE LO INDEBIDO. CUANDO LA SOLICITUD RELATIVA TIENE SU ORIGEN EN LA RETENCIÓN Y ENTERO DE UN INGRESO EXENTO, NO SE REQUIERE LA PRESENTACIÓN DE LA DECLARACIÓN ANUAL DEL IMPUESTO SOBRE LA RENTA PARA SU PROCEDENCIA.
A refund of undue payment arising from withholding and remitting exempt income does not require filing the annual income tax return. Helpful to recover such withholdings without waiting for the annual adjustment.
VAT. When VAT is deemed effectively paid for the refund requested by a taxpayer that sold goods or provided services but charged the tax to the buyer.
Official heading (Spanish): IMPUESTO AL VALOR AGREGADO. MOMENTO EN EL QUE DEBE TENERSE POR EFECTIVAMENTE PAGADO PARA LA PROCEDENCIA DE LA DEVOLUCIÓN DEL SALDO A FAVOR SOLICITADO POR EL CONTRIBUYENTE QUE ENAJENÓ UN BIEN O PRESTÓ UN SERVICIO, PERO LO TRASLADÓ AL ADQUIRENTE.
The criterion sets when VAT is deemed effectively paid for a refund claimed by a taxpayer that sold goods or provided services and passed the tax on to the buyer. Payment timing affects the period in which a refund can be sought.
VAT. Under a systematic and functional reading of "public show" (espectáculo público), museum ticket revenue is exempt (law in force in 2014).
Official heading (Spanish): IMPUESTO AL VALOR AGREGADO (IVA). INTERPRETACIÓN SISTEMÁTICA Y FUNCIONAL DE LA EXPRESIÓN "ESPECTÁCULO PÚBLICO", PARA DETERMINAR LA PROCEDENCIA DE LA EXENCIÓN DE ESE TRIBUTO SOBRE LOS INGRESOS OBTENIDOS POR EL BOLETO DE ACCESO A LOS MUSEOS (LEGISLACIÓN VIGENTE EN 2014).
Under the law in force in 2014, museum activity is a public show, and only admission ticket revenue is exempt from VAT. It helps delimit which museum income benefits from the exemption.
VAT. Museum activities other than general admission sales are taxable, allowing credit of VAT charged by third parties (law in force in 2014).
Official heading (Spanish): IMPUESTO AL VALOR AGREGADO (IVA). LAS ACTIVIDADES DE LOS MUSEOS DISTINTAS DE LA VENTA DE BOLETOS DE ACCESO EN GENERAL, ESTÁN GRAVADAS PARA EFECTOS DE ESE TRIBUTO, LO QUE PERMITE ACREDITAR EL TRASLADADO POR TERCEROS (LEGISLACIÓN VIGENTE EN 2014).
Under the 2014 law, museum activities other than ticket sales are subject to VAT and allow crediting VAT charged by third parties. Entities with both income types should separate them to credit correctly.
Personal data protection. The formal obligation of legal entities to report incorporations or changes of partners, shareholders, associates and similar officers, under Article 27, subsection B, section VI, of the Federal Tax Code, does not violate that right.
Official heading (Spanish): PROTECCIÓN DE DATOS PERSONALES. LA OBLIGACIÓN FORMAL A CARGO DE LAS PERSONAS MORALES DE PRESENTAR AVISOS SOBRE LAS INCORPORACIONES O MODIFICACIONES DE SOCIOS, ACCIONISTAS, ASOCIADOS Y PERSONAS CON CARGOS SEMEJANTES PREVISTA EN EL ARTÍCULO 27, APARTADO B, FRACCIÓN VI, DEL CÓDIGO FISCAL DE LA FEDERACIÓN, NO TRANSGREDE AQUEL DERECHO.
Reporting changes of partners, shareholders and similar officers to the RFC (Article 27, subsection B, section VI, Federal Tax Code) does not infringe personal data protection. Keep that information current.
Work-risk insurance premium. The employer must determine its claims history and calculate the premium as of the date the Institute rules the worker's disability permanent, not when the definitive disability pension begins.
Official heading (Spanish): PRIMA DEL SEGURO DE RIESGOS DE TRABAJO. EL PATRÓN DEBE DETERMINAR SU SINIESTRALIDAD Y CALCULAR LA PRIMA QUE DEBERÁ PAGAR EN EL SEGURO DE RIESGOS DE TRABAJO, ENTRE OTROS CASOS, A LA FECHA EN QUE EL INSTITUTO DICTAMINA QUE LA INCAPACIDAD DEL TRABAJADOR ES CONSIDERADA PERMANENTE Y NO EN LA QUE INICIA LA PENSIÓN DEFINITIVA POR INCAPACIDAD.
The employer must compute its claims record and work-risk premium as of the date the IMSS rules the disability permanent, not when the definitive pension starts. This affects which year each case is counted in.
Income tax treaty between Mexico and the Netherlands. Technical assistance where it is not business profits for treaty purposes.
Official heading (Spanish): CONVENIO PARA EVITAR LA DOBLE TRIBUTACIÓN EN MATERIA DE IMPUESTO SOBRE LA RENTA CELEBRADO ENTRE LOS ESTADOS UNIDOS MEXICANOS Y EL REINO DE LOS PAÍSES BAJOS ASISTENCIA TÉCNICA. CASO EN EL QUE NO CONSTITUYE UN BENEFICIO EMPRESARIAL PARA EFECTOS DEL CONVENIO PARA EVITAR LA DOBLE TRIBUTACIÓN EN MATERIA DE IMPUESTO SOBRE LA RENTA CELEBRADO ENTRE LOS ESTADOS UNIDOS MEXICANOS Y EL REINO DE LOS PAÍSES BAJOS.-
Technical assistance income of a Netherlands-resident company with no permanent establishment in Mexico is taxed under article 167 of the Income Tax Law and is not treated as treaty business profits. It affects cross-border technical assistance payments.
Internal Regulations of the Tax Administration Service. Transcribing article 31 is unnecessary if the desk audit order clearly cites the section and subsection, as it is not a complex provision.
Official heading (Spanish): REGLAMENTO INTERIOR DEL SERVICIO DE ADMINISTRACIÓN TRIBUTARIA. RESULTA INNECESARIA LA TRANSCRIPCIÓN DEL ARTÍCULO 31, SI EN LA ORDEN DE REVISIÓN DE GABINETE SE CITA CLARAMENTE LA FRACCIÓN Y EL APARTADO RESPECTIVO, AL NO TRATARSE DE UNA NORMA COMPLEJA.-
If a desk audit order clearly cites the applicable section and subsection of article 31 of SAT's Internal Regulations, transcribing it is unnecessary, since it is not a complex provision. It weakens the lack-of-legal-basis argument.
Substitution of tax authorities. It does not occur when two administrations attached to the same administrative unit take part.
Official heading (Spanish): SUSTITUCIÓN DE AUTORIDADES FISCALES. NO SE ACTUALIZA CUANDO INTERVIENEN DOS ADMINISTRACIONES ADSCRITAS A UNA MISMA UNIDAD ADMINISTRATIVA.-
No substitution of tax authorities occurs when two administrations attached to the same administrative unit take part. Article 44, section IV of the Federal Tax Code, also applicable to desk audits, is not triggered.
Rule 2.12.3 of the 2019 Miscellaneous Tax Resolution. Information obtained under option 2 is suitable to determine the integrity and authorship of a ruling.
Official heading (Spanish): REGLA 2.12.3 DE LA RESOLUCIÓN MISCELÁNEA FISCAL PARA 2019. LA INFORMACIÓN OBTENIDA SIGUIENDO LA OPCIÓN 2 CONTEMPLADA EN LA MISMA, ES IDÓNEA PARA RESOLVER SOBRE LA INTEGRIDAD Y AUTORÍA DE UNA RESOLUCIÓN.-
When a plaintiff argues a ruling lacks an autograph signature because integrity and authorship could not be verified through the two steps of rule 2.12.3 of the 2019 Miscellaneous Tax Resolution, option 2 information suffices. It narrows this nullity argument.
Financial Reporting Standards. Citing them in an administrative act does not harm the individual.
Official heading (Spanish): NORMAS DE INFORMACIÓN FINANCIERA. SU CITA EN EL ACTO ADMINISTRATIVO NO CONLLEVA UNA AFECTACIÓN AL PARTICULAR.-
Citing the Financial Reporting Standards in an administrative act does not harm the taxpayer, as long as they are not its sole basis. It limits arguments resting solely on that citation.
Jurisdictional dispute over subject matter. Its purpose is not to declare the administrative litigation action inadmissible.
Official heading (Spanish): INCIDENTE DE INCOMPETENCIA POR MATERIA. NO TIENE POR OBJETO DECLARAR LA IMPROCEDENCIA DEL JUICIO CONTENCIOSO ADMINISTRATIVO FEDERAL.-
A subject-matter jurisdiction dispute only determines which Chamber hears the federal administrative litigation action. It is not a vehicle for declaring the action inadmissible.
Refund of undue payment. Available when the amount unduly paid was deducted for income tax purposes, provided the taxpayer files the correction of that tax determination.
Official heading (Spanish): DEVOLUCIÓN DE PAGO DE LO INDEBIDO. PROCEDE CUANDO EL MONTO INDEBIDAMENTE PAGADO HAYA SIDO DEDUCIDO POR EL CONTRIBUYENTE PARA EFECTOS DEL IMPUESTO SOBRE LA RENTA, SIEMPRE Y CUANDO ESTE PRESENTE LA RECTIFICACIÓN DE LA DETERMINACIÓN DE DICHA CONTRIBUCIÓN.-
A refund of an undue payment that was deducted for income tax is available only if the taxpayer first corrects its income tax determination. File the corrected return before requesting the refund.
Jurisdictional dispute over subject matter and territory. Competence of ordinary Regional Chambers to hear the action when a specialized foreign trade Chamber lacks territorial competence.
Official heading (Spanish): INCIDENTE DE INCOMPETENCIA POR RAZÓN DE MATERIA Y TERRITORIO.- COMPETENCIA DE LAS SALAS REGIONALES ORDINARIAS, PARA INSTRUIR EL JUICIO CONTENCIOSO ADMINISTRATIVO CUANDO ALGUNA DE LAS SALAS ESPECIALIZADAS EN MATERIA DE COMERCIO EXTERIOR, NO CUENTE CON COMPETENCIA TERRITORIAL.-
When a specialized foreign trade Chamber lacks territorial competence, the ordinary Regional Chamber with jurisdiction hears the action. This helps determine where to file a foreign trade dispute.
Federal Tax Code. Presumptive determination. To be lawful, the authority must properly ground and reason the type of determination used, the ground the taxpayer fell under and the procedure followed.
Official heading (Spanish): CÓDIGO FISCAL DE LA FEDERACIÓN DETERMINACIÓN PRESUNTIVA. PARA QUE SEA LEGAL LA AUTORIDAD DEBE FUNDAR Y MOTIVAR DEBIDAMENTE, EL TIPO DE DETERMINACIÓN EMPLEADA, LA CAUSAL EN QUE INCURRIÓ EL CONTRIBUYENTE Y EL PROCEDIMIENTO SEGUIDO PARA TAL EFECTO.-
An assessment based on a presumptive determination is lawful only if the authority grounds and reasons the type of presumption, the ground the taxpayer fell under and the procedure followed. Gaps there support a nullity argument.
Territorial jurisdiction incident. Evidentiary value of printouts of tax status certificates issued from January 1, 2022.
Official heading (Spanish): INCIDENTE DE INCOMPETENCIA POR RAZÓN DE TERRITORIO. VALOR PROBATORIO DE LAS IMPRESIONES DE LAS CONSTANCIAS DE SITUACIÓN FISCAL EMITIDAS A PARTIR DE 01 DE ENERO DE 2022.-
Printouts of tax status certificates issued from January 1, 2022 fully prove tax domicile and can be authenticated through the QR code or on the SAT portal.
Federal Tax Code. A payment demand for a tax assessment must be served through the tax mailbox when personal service is not possible.
Official heading (Spanish): CÓDIGO FISCAL DE LA FEDERACIÓN. EL REQUERIMIENTO DE PAGO DE UN CRÉDITO FISCAL DEBE NOTIFICARSE AL CONTRIBUYENTE POR BUZÓN TRIBUTARIO CUANDO NO PUEDA REALIZARSE PERSONALMENTE.-
If the notifier cannot find the taxpayer at its tax domicile to serve the enforcement order, service is made by posting on the authority's board and website, and the precedent also requires the tax mailbox. Review how service was carried out.
Value added tax. The sale of vegetable palm oil is subject to the 0% rate under article 2-A, section I, subsection b), of the VAT Law.
Official heading (Spanish): IMPUESTO AL VALOR AGREGADO. LA ENAJENACIÓN DEL ACEITE VEGETAL DE PALMA, ESTÁ SUJETO A LA TASA DEL 0% EN TÉRMINOS DEL ARTÍCULO 2-A, FRACCIÓN I, INCISO B), DE LA LEY DEL IMPUESTO REFERIDO.-
Vegetable palm oil intended for human consumption that meets the applicable standard is treated as food, and its sale is taxed at 0% under article 2-A, section I, subsection b), of the VAT Law.
Federal Tax Code. Taxpayers can access the benefit of article 69-G only when the conclusive agreement has been signed.
Official heading (Spanish): CÓDIGO FISCAL DE LA FEDERACIÓN. LOS CONTRIBUYENTES ÚNICAMENTE PUEDEN ACCEDER AL BENEFICIO CONTEMPLADO EN SU ARTÍCULO 69-G CUANDO SE HUBIESE SUSCRITO EL ACUERDO CONCLUSIVO.-
The one-time 100% penalty waiver in article 69-G of the Federal Tax Code applies only if the conclusive agreement is signed, meaning both parties accept it.
Income tax. Requirements for the inflationary annual adjustment deduction to be allowed.
Official heading (Spanish): IMPUESTO SOBRE LA RENTA. REQUISITOS A CUMPLIR PARA QUE LA DEDUCCIÓN POR AJUSTE ANUAL INFLACIONARIO RESULTE PROCEDENTE.-
The inflationary annual adjustment deduction is allowed only if all statutory requirements are met at the same time. If one is missing, the authority may reject it.
Administrative appeal (recurso de revocación). It may be filed through the liquidator's tax mailbox (law in force in 2020).
Official heading (Spanish): RECURSO DE REVOCACIÓN FISCAL. ES PROCEDENTE SU INTERPOSICIÓN MEDIANTE EL BUZÓN TRIBUTARIO DEL LIQUIDADOR. (LEGISLACIÓN VIGENTE EN 2020).-
It is unlawful to dismiss an administrative appeal for not being filed through the tax mailbox of the liquidated company; it may be filed through the liquidator's mailbox. Requiring otherwise is excessive formalism that restricts access to justice.
Joint liability under article 26, section X, subsection d), of the Federal Tax Code: when it arises.
Official heading (Spanish): ACTUALIZACIÓN DE LA RESPONSABILIDAD SOLIDARIA EN TÉRMINOS DEL ARTÍCULO 26, FRACCIÓN X, INCISO D), DEL CÓDIGO FISCAL DE LA FEDERACIÓN.-
The evidence offered by the authority is suitable and sufficient to show that a company's tax domicile was vacant, which triggers joint liability under article 26, section X, subsection d), of the Federal Tax Code.
Interest on undue payments. It is owed on payments of a tax assessment later declared null.
Official heading (Spanish): INTERESES POR CONCEPTO DE PAGO DE LO INDEBIDO. PROCEDEN LOS DERIVADOS DEL PAGO DE UN CRÉDITO FISCAL DECLARADO NULO.-
A taxpayer who paid a tax assessment later declared null is entitled to interest for undue payment. After winning the nullity action, claim interest together with the refund.
Article 12 of the Federal Tax Code does not apply as supplementary law to rule 72 of the general customs rules for the USMCA and its annexes.
Official heading (Spanish): IX-CASE-2CE-2 ARTÍCULO 12 DEL CÓDIGO FISCAL DE LA FEDERACIÓN, NO ES DE APLICACIÓN SUPLETORIA A LA REGLA 72 DE LAS REGLAS DE CARÁCTER GENERAL RELATIVAS A LA APLICACIÓN DE LAS DISPOSICIONES EN MATERIA ADUANERA DEL TRATADO ENTRE LOS ESTADOS UNIDOS DE AMÉRICA, ESTADOS UNIDOS MEXICANOS Y CANADÁ Y SUS ANEXOS.-
The Federal Tax Code, a general law, does not apply as supplementary law to rule 72 of the general customs rules for the USMCA, which is the special rule.
Freezing of a taxpayer's bank accounts. The letter ordering it is not a final resolution that can be challenged under article 3 of the TFJA Organic Law.
Official heading (Spanish): INMOVILIZACIÓN DE LAS CUENTAS BANCARIAS DEL CONTRIBUYENTE. EL OFICIO QUE LO DECRETA NO CONSTITUYE UNA RESOLUCIÓN DEFINITIVA IMPUGNABLE, EN TÉRMINOS DEL ARTÍCULO 3, DE LA LEY ORGÁNICA DEL TRIBUNAL FEDERAL DE JUSTICIA ADMINISTRATIVA.-
A bank account freeze letter exchanged between authorities and not addressed to the taxpayer is not a challengeable final resolution under article 3 of the TFJA Organic Law. Challenge the act addressed to the taxpayer.
IEPS. The fuel tax incentive in the decrees published December 24, 2015, December 27, 2016 and November 29, 2017 does not apply to service stations selling gasoline, diesel and non-fossil fuels to the public outside the geographic zones set in those decrees.
Official heading (Spanish): IMPUESTO ESPECIAL SOBRE PRODUCCIÓN Y SERVICIOS (IEPS). EL ESTÍMULO FISCAL A COMBUSTIBLES PREVISTO EN LOS DECRETOS PUBLICADOS EN EL DIARIO OFICIAL DE LA FEDERACIÓN EL 24 DE DICIEMBRE DE 2015, EL 27 DE DICIEMBRE DE 2016 Y EL 29 DE NOVIEMBRE DE 2017, ES INAPLICABLE A LAS ESTACIONES DE SERVICIO QUE ENAJENEN GASOLINA, DIÉSEL Y COMBUSTIBLES NO FÓSILES AL CONSUMIDOR FINAL (PÚBLICO EN GENERAL) FUERA DE LAS ZONAS GEOGRÁFICAS ESTABLECIDAS EN DICHOS DECRETOS.
The fuel incentive in the decrees of December 24, 2015, December 27, 2016 and November 29, 2017 does not apply to stations selling to the public outside the decrees' geographic zones. Confirm location before claiming the credit.
Value added tax. Civil set-off is not a means of paying the tax and cannot support a refund claim or crediting (law in force in fiscal years 2019 and 2020).
Official heading (Spanish): IMPUESTO AL VALOR AGREGADO. LA COMPENSACIÓN CIVIL NO ES UN MEDIO PARA SU PAGO NI PUEDE DAR LUGAR A UNA SOLICITUD DE SALDO A FAVOR O ACREDITAMIENTO (LEGISLACIÓN VIGENTE EN LOS EJERCICIOS FISCALES 2019 Y 2020).
Civil set-off is not a way to pay VAT and cannot support a refund request or crediting (VAT Law, Articles 1, 1-B, 5, 17 and 18; fiscal years 2019 and 2020).
VAT refund. A taxpayer may request it if it initially chose to credit the tax under Article 6 of the VAT Law but did not do so in that fiscal year, as that does not change the option chosen.
Official heading (Spanish): DEVOLUCIÓN DEL SALDO A FAVOR DEL IMPUESTO AL VALOR AGREGADO (IVA). EL CONTRIBUYENTE PUEDE SOLICITARLA SI INICIALMENTE OPTÓ POR ACREDITAR ESA CONTRIBUCIÓN CONFORME AL ARTÍCULO 6o. DE LA LEY RELATIVA Y NO LO HIZO EN EL EJERCICIO RESPECTIVO, AL NO IMPLICAR VARIACIÓN ALGUNA EN LA OPCIÓN ELEGIDA PARA EL CUMPLIMIENTO DE LAS OBLIGACIONES FISCALES O PARA DETERMINAR CONTRIBUCIONES A SU CARGO CONFORME AL ARTÍCULO 6o. DEL CÓDIGO FISCAL DE LA FEDERACIÓN (LEGISLACIÓN VIGENTE EN 2018).
A taxpayer that chose to credit VAT under Article 6 of the VAT Law but did not do so that year may still request a refund of the balance later. This is not treated as changing the chosen option.
VAT. Tax paid through the issuance of shares cannot be considered effectively paid for purposes of crediting it and refunding the favorable balance.
Official heading (Spanish): IMPUESTO AL VALOR AGREGADO. NO PUEDE CONSIDERARSE COMO EFECTIVAMENTE PAGADO EL CUBIERTO MEDIANTE LA EMISIÓN DE ACCIONES, PARA LA PROCEDENCIA DE SU ACREDITAMIENTO Y DEVOLUCIÓN DEL SALDO A FAVOR.
VAT settled by issuing shares is not treated as effectively paid for crediting or refund purposes. Payment must be in cash, bank transfer or check. Mind how related-party transactions are settled.
Income tax. The exemption for seniority premium income under Article 93, section XIII of the Income Tax Law must be quantified using the Measurement and Update Unit (UMA), not the minimum wage.
Official heading (Spanish): IMPUESTO SOBRE LA RENTA. LA EXENCIÓN RELATIVA A LOS INGRESOS OBTENIDOS POR CONCEPTO DE PRIMA DE ANTIGÜEDAD, PREVISTA EN LA FRACCIÓN XIII DEL ARTÍCULO 93 DE LA LEY RELATIVA, DEBE CUANTIFICARSE CON BASE EN EL VALOR DE LA UNIDAD DE MEDIDA Y ACTUALIZACIÓN (UMA) Y NO EN EL SALARIO MÍNIMO.
The seniority premium exemption in Article 93, section XIII of the Income Tax Law is calculated using the Measurement and Update Unit (UMA), not the minimum wage. Review withholding calculations on severance payments.
Notices through the tax mailbox. Their validity depends on the taxpayer being registered in the Federal Taxpayer Registry (RFC).
Official heading (Spanish): NOTIFICACIONES POR BUZÓN TRIBUTARIO. SU VALIDEZ DEPENDE DE QUE EL CONTRIBUYENTE ESTÉ INSCRITO EN EL REGISTRO FEDERAL DE CONTRIBUYENTES (RFC).
Tax mailbox notices are valid only if the taxpayer is registered in the RFC. If the authority serves someone not registered through the mailbox, the notice can be challenged.
Burden of proof. Exception in the sixth paragraph of section XXVI of article 32 of the Income Tax Law (law in force in 2010).
Official heading (Spanish): CARGA DE LA PRUEBA. EXCEPCIÓN PREVISTA EN EL SEXTO PÁRRAFO DE LA FRACCIÓN XXVI DEL ARTÍCULO 32 DE LA LEY DEL IMPUESTO SOBRE LA RENTA (LEGISLACIÓN VIGENTE EN 2010).-
A taxpayer claiming an exception under section XXVI of article 32 of the Income Tax Law (in force in 2010) must prove its debts with foreign related parties fall within it; otherwise the deduction limit stands.
Non-discrimination clause. It is not violated by the prohibition in section XXVI of article 32 of the Income Tax Law (law in force in 2010).
Official heading (Spanish): CLÁUSULA DE NO DISCRIMINACIÓN. SU VULNERACIÓN NO SE CONFIGURA TRATÁNDOSE DE LA PROHIBICIÓN ESTABLECIDA EN LA FRACCIÓN XXVI, DEL ARTÍCULO 32 DE LA LEY DEL IMPUESTO SOBRE LA RENTA (LEGISLACIÓN VIGENTE EN 2010).-
The prohibition in section XXVI of article 32 of the Income Tax Law (in force in 2010) does not breach the non-discrimination clause, because domestic and foreign creditors are not similarly situated. It weakens treaty-based arguments against the related-party debt limit.
Set-off. The taxpayer bears the burden of proving its validity if the audit authority cannot verify it from the information available to it.
Official heading (Spanish): COMPENSACIÓN. EL CONTRIBUYENTE TIENE LA CARGA DE LA PRUEBA DE ACREDITAR SU PROCEDENCIA, SI LA AUTORIDAD FISCALIZADORA NO PUEDE VERIFICARLA A PARTIR DE LA INFORMACIÓN A LA QUE TIENE ACCESO.-
If a taxpayer extinguished obligations by set-off and the authority cannot verify it with the information it holds under the first paragraph of article 63 of the Federal Tax Code, the taxpayer must prove its validity. Keep support for each set-off.
Income tax. The OECD transfer pricing guidelines treat the temporal scope of advance pricing agreements as an essential element.
Official heading (Spanish): IMPUESTO SOBRE LA RENTA. LAS DIRECTRICES QUE EN MATERIA DE PRECIOS DE TRANSFERENCIA EMITIÓ LA ORGANIZACIÓN PARA LA COOPERACIÓN Y EL DESARROLLO ECONÓMICOS (OCDE), ESTABLECEN LA DELIMITACIÓN TEMPORAL DE LOS CONVENIOS ANTICIPADOS RELATIVOS, COMO UN ELEMENTO ESENCIAL.-
The OECD transfer pricing guidelines recognize that advance pricing agreements must be limited in time as an essential element. It serves as a reference when assessing the period covered by a transfer pricing agreement.
Income tax. Nature and application of the transfer pricing guidelines issued by the OECD.
Official heading (Spanish): IMPUESTO SOBRE LA RENTA. NATURALEZA Y APLICACIÓN DE LAS DIRECTRICES EN MATERIA DE PRECIOS DE TRANSFERENCIA EMITIDAS POR LA ORGANIZACIÓN PARA LA COOPERACIÓN Y EL DESARROLLO ECONÓMICOS (OCDE).-
The OECD transfer pricing guidelines are a source of interpretation, given the domestic law clause authorizing their use. They can be cited to support transfer pricing analyses before SAT and the Tribunal.
Audit powers under Articles 42, section II and 48 of the Federal Tax Code. Their exercise allows the authority to make the information and document requests it considers necessary to learn the taxpayer's tax situation.
Official heading (Spanish): FACULTADES DE FISCALIZACIÓN EN LOS TÉRMINOS DE LOS ARTÍCULOS 42, FRACCIÓN II Y 48 DEL CÓDIGO FISCAL DE LA FEDERACIÓN.- SU EJERCICIO FACULTA A LA AUTORIDAD PARA FORMULAR LOS REQUERIMIENTOS DE INFORMACIÓN Y DOCUMENTACIÓN QUE ESTIME NECESARIOS PARA CONOCER LA SITUACIÓN FISCAL DEL CONTRIBUYENTE.-
The authority may make a single request if the information suffices, or issue further requests within the same procedure if it needs more. Articles 42, section II and 48 of the Federal Tax Code do not limit it to one request.
Formal defects found when resolving an administrative appeal. The contested act may be set aside so the irregularity is cured, rather than being revoked outright.
Official heading (Spanish): VICIOS DE CARÁCTER FORMAL DETECTADOS AL RESOLVERSE UN RECURSO DE REVOCACIÓN. ES PROCEDENTE DEJAR SIN EFECTOS EL ACTO RECURRIDO PARA EL EFECTO QUE SE SUBSANE LA IRREGULARIDAD, NO ASÍ DECRETAR SU REVOCACIÓN LISA Y LLANA.-
When an administrative appeal reveals a formal defect, the contested act is set aside so the defect can be cured, not revoked outright. The authority may reissue a properly formed act.
Tax returns. The taxpayer must prove their content is true or false, not the tax authority, when it assesses them during its audit powers.
Official heading (Spanish): DECLARACIONES FISCALES. CORRESPONDE AL CONTRIBUYENTE DEMOSTRAR LA VERACIDAD O FALSEDAD DE SU CONTENIDO Y NO A LA AUTORIDAD FISCAL, CUANDO ESTA LAS VALORA EN EJERCICIO DE SUS FACULTADES DE COMPROBACIÓN.-
When the authority relies on a taxpayer's own returns during an audit, it need not verify their accuracy. The taxpayer must show whether the data are true or false, backed by supporting documents.
Lapse of the authority's powers under Article 67 of the Federal Tax Code. The generic five-year term applies to joint liability of partners or shareholders.
Official heading (Spanish): CADUCIDAD DE FACULTADES DE LA AUTORIDAD A QUE SE REFIERE EL ARTÍCULO 67 DEL CÓDIGO FISCAL DE LA FEDERACIÓN.- DEBE ATENDERSE AL TÉRMINO GENÉRICO DE CINCO AÑOS TRATÁNDOSE DE RESPONSABILIDAD SOLIDARIA DE SOCIOS O ACCIONISTAS.-
When a partner named as jointly liable alleges lapse, the generic five-year term of Article 67 of the Federal Tax Code applies. Partners and shareholders assessed as jointly liable can raise it in their nullity action.
Challengeable final resolution. A tax authority ruling that deems a taxpayer to have withdrawn an income tax refund request is one, under article 3, section IV, of the TFJA Organic Law.
Official heading (Spanish): RESOLUCIÓN DEFINITIVA IMPUGNABLE. LA CONSTITUYE LA RESOLUCIÓN DE LA AUTORIDAD FISCAL QUE TUVO POR DESISTIDO AL CONTRIBUYENTE DE LA SOLICITUD DE DEVOLUCIÓN DEL IMPUESTO SOBRE LA RENTA, EN TÉRMINOS DEL ARTÍCULO 3, FRACCIÓN IV, DE LA LEY ORGÁNICA DEL TRIBUNAL FEDERAL DE JUSTICIA ADMINISTRATIVA.-
A ruling that deems the taxpayer to have withdrawn an income tax refund request is a final resolution that can be challenged before the TFJA, under article 3, section IV, of its Organic Law.
Complaint under Article 64, section II, subsection a), numeral 1 of Querétaro's Contentious Administrative Procedure Law. It is inadmissible against the order declaring a final judgment complied with, so it need not be exhausted before amparo.
Official heading (Spanish): RECURSO DE QUEJA PREVISTO EN EL ARTÍCULO 64, FRACCIÓN II, INCISO A), NUMERAL 1, DE LA LEY DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO DEL ESTADO DE QUERÉTARO. ES IMPROCEDENTE EN CONTRA DEL AUTO QUE TIENE POR CUMPLIDA LA SENTENCIA DEFINITIVA DICTADA EN EL JUICIO CONTENCIOSO ADMINISTRATIVO LOCAL, POR LO QUE NO DEBE AGOTARSE PREVIAMENTE A PROMOVER EL JUICIO DE AMPARO.
In Querétaro, the queja under Article 64, section II, subsection a), numeral 1 of the local administrative procedure law is unavailable against an order declaring a judgment complied with. It need not be exhausted before filing amparo.
Advanced Electronic Signature Law. Validity does not require that integrity and authorship verification show both the start and end dates of the digital certificate.
Official heading (Spanish): LEY DE FIRMA ELECTRÓNICA AVANZADA FIRMA ELECTRÓNICA AVANZADA. NO ES REQUISITO PARA SU VALIDEZ QUE LA INFORMACIÓN QUE SE GENERE AL EFECTUAR EL PROCEDIMIENTO DE VERIFICACIÓN DE INTEGRIDAD Y AUTORÍA DEL DOCUMENTO, ESPECIFIQUE TANTO LA FECHA DE INICIO COMO DE TÉRMINO DE LA VIGENCIA DEL CERTIFICADO DIGITAL QUE LA AMPARA.-
Verifying the integrity and authorship of a document bearing an advanced electronic signature need not display the certificate's start and end dates to be valid. It narrows this nullity argument against digital rulings.
Lapse of the power to determine tax assessments. Makeup of the periods in the third-to-last paragraph of article 67 of the Federal Tax Code when the authority exercises audit powers.
Official heading (Spanish): CADUCIDAD DE LAS FACULTADES DE DETERMINACIÓN DE CRÉDITOS FISCALES. CONFORMACIÓN DE LOS PLAZOS PREVISTOS EN EL ANTEPENÚLTIMO PÁRRAFO DEL ARTÍCULO 67 DEL CÓDIGO FISCAL DE LA FEDERACIÓN VIGENTE, CUANDO LA AUTORIDAD EJERCE FACULTADES DE COMPROBACIÓN.-
The periods in the third-to-last paragraph of article 67 of the Federal Tax Code combine the generic five years, twelve months, eighteen months or two years depending on the taxpayer, and six months to notify the assessment. Useful for calculating lapse.
Federal Tax Code. A generic citation of Articles 50, 63 and 70 of the Federal Tax Code does not harm the taxpayer, since they are procedural rules that do not govern the authority's competence.
Official heading (Spanish): CÓDIGO FISCAL DE LA FEDERACIÓN. LA CITA GENÉRICA DE LOS ARTÍCULOS 50, 63 Y 70 DEL CÓDIGO FISCAL DE LA FEDERACIÓN NO DEPARA PERJUICIO AL CONTRIBUYENTE, AL SER NORMAS PROCEDIMENTALES QUE NO REGULAN LA COMPETENCIA DE LA AUTORIDAD.-
A generic citation of Articles 50, 63 and 70 of the Federal Tax Code does not harm the taxpayer. They are procedural rules that do not grant competence, so the authority need not cite specific subdivisions. A competence-based challenge built on them will fail.
Refund of undue payment. Available when the amount unduly paid was deducted for income tax purposes, provided the taxpayer files the correction of that tax determination.
Official heading (Spanish): DEVOLUCIÓN DE PAGO DE LO INDEBIDO. PROCEDE CUANDO EL MONTO INDEBIDAMENTE PAGADO HAYA SIDO DEDUCIDO POR EL CONTRIBUYENTE PARA EFECTOS DEL IMPUESTO SOBRE LA RENTA, SIEMPRE Y CUANDO ÉSTE PRESENTE LA RECTIFICACIÓN DE LA DETERMINACIÓN DE DICHA CONTRIBUCIÓN.-
A refund of an undue payment that was deducted for income tax is available only if the taxpayer first corrects its income tax determination. File the corrected return before requesting the refund.
Sale of scrap. What qualifies for VAT withholding purposes.
Official heading (Spanish): ENAJENACIÓN DE DESPERDICIOS. QUE LO CONSTITUYE PARA EFECTOS DE RETENCIÓN PARA EL IMPUESTO AL VALOR AGREGADO.-
Corporate taxpayers that buy scrap to use as an input in their business must withhold the VAT charged to them. Confirm the withholding obligation before paying for waste material.
Prior notice as a validity requirement. It is pointless to issue it for a notification by bulletin board in tax matters when the circumstantiated record shows the taxpayer cannot be located at its tax domicile.
Official heading (Spanish): CITATORIO PREVIO COMO ELEMENTO DE VALIDEZ. ES OCIOSO SU LEVANTAMIENTO EN LA PRÁCTICA DE UNA NOTIFICACIÓN POR ESTRADOS EN MATERIA FISCAL, CUANDO DEL ACTA CIRCUNSTANCIADA SE ADVIERTE QUE EL CONTRIBUYENTE ESTÁ ILOCALIZABLE EN SU DOMICILIO FISCAL.-
No prior notice is needed before notification by bulletin board if the file shows the taxpayer cannot be located at its tax domicile.
Federal Tax Code. How to compute the 12-month period in the first paragraph of Article 46-A.
Official heading (Spanish): CÓDIGO FISCAL DE LA FEDERACIÓN. FORMA DE COMPUTAR EL PLAZO DE 12 MESES QUE ESTABLECE EL PRIMER PÁRRAFO DEL ARTÍCULO 46-A DE DICHO ORDENAMIENTO.-
The 12-month period to conclude a field audit ends on the same day of the corresponding calendar month, so the authority may still act on that last day. Count carefully.
Tax mailbox. No record of opposition is required to notify this way (law in force until December 31, 2020).
Official heading (Spanish): BUZÓN TRIBUTARIO. NO SE REQUIERE UN ACTA EN LA QUE CONSTE LA OPOSICIÓN PARA EFECTUAR LA NOTIFICACIÓN DE ESA FORMA (LEGISLACIÓN VIGENTE HASTA EL 31 DE DICIEMBRE DE 2020).-
The authority need not prove, by a circumstantiated record, that it found no enabled contact methods. That burden falls on the taxpayer, who must enable the mailbox and keep data current.
Presumptive determination. To be lawful, the authority must properly ground and reason the type used, the taxpayer's triggering conduct and the procedure followed.
Official heading (Spanish): DETERMINACIÓN PRESUNTIVA. PARA QUE SEA LEGAL LA AUTORIDAD DEBE FUNDAR Y MOTIVAR DEBIDAMENTE, EL TIPO DE DETERMINACIÓN EMPLEADA, LA CAUSAL EN QUE INCURRIÓ EL CONTRIBUYENTE Y EL PROCEDIMIENTO SEGUIDO PARA TAL EFECTO.-
A presumptive assessment is lawful only if the authority grounds and reasons the type of presumption, the taxpayer's triggering cause and the calculation method. First thing to check in such assessments.
Presumptive determination. It is limited to the exceptional cases in Article 55 of the Federal Tax Code.
Official heading (Spanish): DETERMINACIÓN PRESUNTIVA. SU PROCEDENCIA SE LIMITA A LOS CASOS EXCEPCIONALES PREVISTOS EN EL NUMERAL 55 DEL CÓDIGO FISCAL DE LA FEDERACIÓN.-
Presumptive determination applies only in the exceptional cases in Article 55 of the Federal Tax Code. A plaintiff arguing it should replace a certain determination must identify which Article 55 case applies.
Exception to the exhaustion requirement. It is unnecessary to exhaust the nullity action before filing amparo where Zacatecas's Civil Procedure Code, supplementary to its Administrative Justice Law, sets a longer period for granting provisional suspension than the Amparo Law.
Official heading (Spanish): EXCEPCIÓN AL PRINCIPIO DE DEFINITIVIDAD. ES INNECESARIO AGOTAR EL JUICIO DE NULIDAD PREVIAMENTE A PROMOVER EL AMPARO, AL DERIVAR DEL CÓDIGO DE PROCEDIMIENTOS CIVILES PARA EL ESTADO DE ZACATECAS, DE APLICACIÓN SUPLETORIA A LA LEY DE JUSTICIA ADMINISTRATIVA DE DICHA ENTIDAD, UN PLAZO MAYOR AL ESTABLECIDO EN LA LEY DE AMPARO PARA EL OTORGAMIENTO DE LA SUSPENSIÓN PROVISIONAL.
Where the supplementary law to Zacatecas's Administrative Justice Law sets a longer period than the Amparo Law to grant provisional suspension, an exception to exhaustion applies. The nullity action need not be pursued before amparo.
Income tax. Article 93, section XIII of the Income Tax Law, taxing severance income above ninety times the general minimum wage of the taxpayer's geographic area, does not violate tax proportionality.
Official heading (Spanish): IMPUESTO SOBRE LA RENTA. EL ARTÍCULO 93, FRACCIÓN XIII, DE LA LEY RELATIVA, AL PREVER QUE LOS INGRESOS OBTENIDOS CON MOTIVO DE LA SEPARACIÓN DE LA RELACIÓN LABORAL SON OBJETO DE ESE TRIBUTO SOBRE EL EXCEDENTE DE NOVENTA VECES EL SALARIO MÍNIMO GENERAL DEL ÁREA GEOGRÁFICA DEL CONTRIBUYENTE, NO VIOLA EL PRINCIPIO DE PROPORCIONALIDAD TRIBUTARIA.
Article 93, section XIII of the Income Tax Law, taxing severance pay above ninety times the minimum wage, does not violate tax proportionality. The exempt portion remains as the statute sets it, so it is no ground for amparo.
Desk audit or field audit. The tax authorities' power to request accounting documents, reports and other papers under Article 42, sections II and III of the Federal Tax Code cannot extend to personal data of third parties who are not under review.
Official heading (Spanish): REVISIÓN DE GABINETE O VISITA DOMICILIARIA. LA FACULTAD DE LAS AUTORIDADES FISCALES PARA SOLICITAR AL CONTRIBUYENTE DOCUMENTOS CONTABLES, INFORMES Y DEMÁS PAPELES QUE TENGAN INJERENCIA CON EL CUMPLIMIENTO DE LAS DISPOSICIONES FISCALES Y PARA REVISAR SUS BIENES Y MERCANCÍAS, PREVISTA EN EL ARTÍCULO 42, FRACCIONES II Y III, DEL CÓDIGO FISCAL DE LA FEDERACIÓN, NO PUEDE EXTENDERSE A LOS DATOS PERSONALES DE TERCEROS QUE NO ESTÁN SIENDO REVISADOS.
In a desk or field audit, the power under Article 42, sections II and III of the Federal Tax Code to request documents and reports does not reach personal data of third parties not under review. Useful to limit overbroad requests.
Federal contentious-administrative action. The IMSS letter that rectifies the work-risk insurance premium is a definitive resolution for purposes of admissibility.
Official heading (Spanish): JUICIO CONTENCIOSO ADMINISTRATIVO FEDERAL. EL OFICIO DEL INSTITUTO MEXICANO DEL SEGURO SOCIAL (IMSS) QUE RECTIFICA LA PRIMA DEL SEGURO DE RIESGOS DE TRABAJO, ES UNA RESOLUCIÓN DEFINITIVA PARA EFECTOS DE SU PROCEDENCIA.
The IMSS letter rectifying the work-risk insurance premium is a definitive resolution, so it can be challenged in a nullity action before the TFJA. Employers need not wait for a later act to defend themselves.
Unjustified labor subcontracting (outsourcing). When evidence indicates a worker was hired by the State, which benefits from the services, while a civil society pays the salary, all are jointly liable for the employment relationship and the award.
Official heading (Spanish): SUBCONTRATACIÓN LABORAL INJUSTIFICADA (OUTSOURCING). CUANDO EXISTEN INDICIOS QUE ACREDITAN QUE UN TRABAJADOR FUE CONTRATADO POR EL ESTADO, QUIEN SE BENEFICIA DE SUS SERVICIOS, PERO UNA SOCIEDAD CIVIL SE ENCARGA DE PAGAR EL SALARIO, TODOS SON RESPONSABLES SOLIDARIOS DE LA RELACIÓN DE TRABAJO Y DE LA CONDENA.
Where evidence suggests the State hired a worker and benefited from the services while a civil society paid the salary, all are jointly liable for the employment relationship and the award. This applies even if the defendant denies the relationship.
Tax losses. The audit authority is not required to offset them ex officio during its verification powers, since it is a right belonging solely to the taxpayer (legislation in force in 2009).
Official heading (Spanish): PÉRDIDAS FISCALES. LA AUTORIDAD FISCALIZADORA NO SE ENCUENTRA OBLIGADA A AMORTIZARLAS DE MANERA OFICIOSA DURANTE LAS FACULTADES DE COMPROBACIÓN, AL SER UN DERECHO QUE CORRESPONDE ÚNICAMENTE AL CONTRIBUYENTE (LEGISLACIÓN VIGENTE EN 2009).-
Using tax losses is a right of the taxpayer, not something the authority must do ex officio during an audit (2009 legislation). A company with pending losses should assert them itself during the review.
Field audit. Tax authorities may request information from fiscal years other than the one under review when the taxpayer alleges that the tax effects of its transactions arose in them.
Official heading (Spanish): VISITA DOMICILIARIA. LAS AUTORIDADES FISCALES SE ENCUENTRAN FACULTADAS A REQUERIR INFORMACIÓN DE EJERCICIOS FISCALES DIVERSOS AL REVISADO, CUANDO EL CONTRIBUYENTE ALEGUE QUE LOS EFECTOS FISCALES DE SUS OPERACIONES SE DIERON EN ELLOS.-
If a taxpayer says an obligation was met, or that its transactions had tax effects, in another fiscal year, the authority may request information for that year during a field audit. Raising the argument widens the audit's reach.
Tax contributions. They arise from the situations set out in tax laws, not from contracts between private parties.
Official heading (Spanish): CONTRIBUCIONES FISCALES. SU CAUSACIÓN DERIVA DE LOS SUPUESTOS ESTABLECIDOS EN LAS LEYES TRIBUTARIAS Y NO ASÍ DE LOS CONTRATOS CELEBRADOS ENTRE PARTICULARES.-
Tax liability arises from the situations defined in tax statutes, not from what private parties agree in a contract. Whether a transaction is taxable depends on the statutory trigger, not on how the contract labels it.
Refund of a tax balance requested in amended returns. It is not available when the original return chose to credit the balance and the authority has issued a final resolution denying the refund.
Official heading (Spanish): DEVOLUCIÓN DE SALDO A FAVOR SOLICITADA EN DECLARACIONES COMPLEMENTARIAS. NO PROCEDE CUANDO EN LA DECLARACIÓN NORMAL SE ELIGIÓ LA OPCIÓN DE ACREDITAR ESE SALDO Y SOBRE DICHA DEVOLUCIÓN EXISTE RESOLUCIÓN DEFINITIVA DE LA AUTORIDAD FISCAL NEGÁNDOLA.
If the original return elected to credit the balance and the authority has already denied the refund in a final resolution, an amended return does not change the taxpayer's position or support a new refund claim.
Property tax. Declaring Article 13 of the Durango Municipality Revenue Law unconstitutional, because the legislature failed to specify how to compute the tax base, does not release the taxpayer from paying the minimum fixed quota (laws in force in 2017, 2018 and 2019).
Official heading (Spanish): PREDIAL. LA DECLARACIÓN DE INCONSTITUCIONALIDAD DEL ARTÍCULO 13 DE LA LEY DE INGRESOS DEL MUNICIPIO DE DURANGO, POR LA OMISIÓN DEL LEGISLADOR DE PRECISAR LA MECÁNICA PARA CALCULAR LA BASE GRAVABLE, NO LIBERA AL CONTRIBUYENTE DE LA OBLIGACIÓN DE PAGO DE LA CUOTA FIJA MÍNIMA DEL IMPUESTO RELATIVO (LEGISLACIONES VIGENTES EN 2017, 2018 Y 2019).
Even if Article 13 of Durango's 2017–2019 Revenue Laws is declared unconstitutional for not specifying how to compute the property tax base, the taxpayer must still pay the minimum fixed quota. Amparo does not erase the payment.
Contentious-administrative claim. When doubt exists about the plaintiff's identity because the name in the claim differs from the challenged act (married woman's name), the instructing magistrate must order a clarification, warning that otherwise it will be deemed not filed (Aguascalientes procedural law).
Official heading (Spanish): DEMANDA EN EL JUICIO CONTENCIOSO ADMINISTRATIVO. CUANDO EXISTA DUDA DE LA IDENTIDAD DE LA ACTORA, POR INCONGRUENCIA ENTRE EL NOMBRE QUE APARECE EN DICHO ESCRITO Y EL QUE CONSTA EN EL ACTO IMPUGNADO (NOMBRE DE MUJER CASADA), EL MAGISTRADO INSTRUCTOR DEBE PREVENIRLA PARA QUE LA ACLARE, APERCIBIÉNDOLA QUE, EN CASO DE INCUMPLIR, SE LE TENDRÁ POR NO PRESENTADA (INTERPRETACIÓN DE LOS ARTÍCULOS 29 Y 30 DE LA LEY DEL PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO PARA EL ESTADO DE AGUASCALIENTES).
If a plaintiff's name in the claim differs from the challenged act because of a married name, the magistrate must request clarification, warning that the claim will be deemed not filed (Aguascalientes administrative procedure law, Articles 29 and 30).
Contentious-administrative claim. If the instructing magistrate sees no discrepancy in the plaintiff's name (married woman's name) when admitting it and the defendant authority raises none in its answer, there is tacit acknowledgment and no need to prove identity (Aguascalientes law).
Official heading (Spanish): DEMANDA EN EL JUICIO CONTENCIOSO ADMINISTRATIVO. SI EL MAGISTRADO INSTRUCTOR AL ADMITIRLA NO ADVIERTE INCONGRUENCIA EN EL NOMBRE DE LA ACTORA QUE APARECE EN DICHO ESCRITO Y EL QUE CONSTA EN EL ACTO IMPUGNADO (NOMBRE DE MUJER CASADA) Y LA AUTORIDAD DEMANDADA AL CONTESTARLA NO HACE VALER ALGÚN ARGUMENTO AL RESPECTO, EXISTE UN RECONOCIMIENTO TÁCITO SOBRE ESE ASPECTO QUE GENERA QUE NO TENGA QUE DEMOSTRAR SU IDENTIDAD (LEGISLACIÓN DEL ESTADO DE AGUASCALIENTES).
If the magistrate admits a claim without noticing a name discrepancy (married name) and the authority raises none in its answer, there is tacit acknowledgment and the plaintiff need not prove identity (Aguascalientes law).
Administrative reconsideration under Article 36 of the Federal Tax Code. It must be limited to reviewing the final resolution that determines a tax assessment or concludes the procedure, not the prior acts.
Official heading (Spanish): RECONSIDERACIÓN ADMINISTRATIVA PREVISTA EN EL ARTÍCULO 36 DEL CÓDIGO FISCAL DE LA FEDERACIÓN. DEBE LIMITARSE AL ANÁLISIS DE LA RESOLUCIÓN DEFINITIVA QUE DETERMINA UN CRÉDITO FISCAL O CON LA QUE CONCLUYE EL PROCEDIMIENTO Y NO DE LOS ACTOS PREVIOS.
Reconsideration under the third paragraph of Article 36 of the Federal Tax Code lets the authority review only the final resolution that sets the assessment or ends the procedure, not prior acts.
Payroll tax. Article 10 of Durango's 2022 Revenue Law, read with Article 7 of its Treasury Law, granting a 10% fiscal incentive on this tax, does not violate tax equity.
Official heading (Spanish): IMPUESTO SOBRE NÓMINAS. EL ARTÍCULO 10 DE LA LEY DE INGRESOS DEL ESTADO DE DURANGO PARA EL EJERCICIO FISCAL 2022, EN RELACIÓN CON EL DIVERSO 7 DE LA LEY DE HACIENDA DE ESA ENTIDAD, AL PREVER UN ESTÍMULO FISCAL DEL 10 % DE ESA CONTRIBUCIÓN, NO VIOLA EL PRINCIPIO DE EQUIDAD TRIBUTARIA.
The 10% payroll tax incentive in Article 10 of Durango's 2022 Revenue Law, read with Article 7 of its Treasury Law, does not violate tax equity. It is not a viable ground to challenge that tax.
Federal Tax Code. Review of the notice of a desk audit order is proper when the fine under article 85, section I of the Federal Tax Code is challenged.
Official heading (Spanish): CÓDIGO FISCAL DE LA FEDERACIÓN ESTUDIO DE LA NOTIFICACIÓN DE LA ORDEN DE REVISIÓN DE GABINETE. ES PROCEDENTE CUANDO SE IMPUGNA LA MULTA IMPUESTA EN TÉRMINOS DEL ARTÍCULO 85, FRACCIÓN I DEL CÓDIGO FISCAL DE LA FEDERACIÓN.-
If the challenged act is the fine under article 85, section I of the Federal Tax Code for ignoring a desk audit request, the legality of the audit letter's notification may be examined. Notification defects can be raised against the fine.
Tax notification. The authority need not order it by notice board when the taxpayer did not enable its tax mailbox, gave wrong or nonexistent contact details, or failed to keep them current. 2018 rules.
Official heading (Spanish): NOTIFICACIÓN EN MATERIA FISCAL. LA AUTORIDAD NO TIENE LA OBLIGACIÓN DE ORDENARLA POR ESTRADOS CUANDO EL CONTRIBUYENTE NO HABILITÓ SU BUZÓN TRIBUTARIO, SEÑALÓ MEDIOS DE CONTACTO ERRÓNEOS O INEXISTENTES O NO LOS MANTUVO ACTUALIZADOS. NORMATIVA VIGENTE EN 2018.-
If audit powers began in 2018, the authority was not required to notify by notice board a taxpayer who did not enable its tax mailbox or gave faulty contact details; that duty applies from 2020. Keep mailbox and contact data current.
Conflicting judgments. A person authorized under article 200 of the Federal Tax Code (2004) lacks standing to report them.
Official heading (Spanish): CONTRADICCIÓN DE SENTENCIAS. NO ESTÁ LEGITIMADA PARA DENUNCIARLA LA PERSONA AUTORIZADA EN TÉRMINOS DEL ARTÍCULO 200 DEL CÓDIGO FISCAL DE LA FEDERACIÓN VIGENTE EN EL AÑO 2004.-
A person authorized under article 200 of the Federal Tax Code (2004) lacks standing to report conflicting judgments in his own right. Only the parties listed in article 261 may do so.
Report of conflicting judgments. It is inadmissible if filed by a person authorized under article 200 of the Federal Tax Code.
Official heading (Spanish): DENUNCIA DE CONTRADICCIÓN DE SENTENCIAS. ES IMPROCEDENTE SI ESTA SE PROMUEVE POR UNA PERSONA AUTORIZADA EN TÉRMINOS DEL ARTÍCULO 200 DEL CÓDIGO FISCAL DE LA FEDERACIÓN.-
A report of conflicting judgments filed by a person authorized under article 200 of the Federal Tax Code is inadmissible, as that role as judicial agent is limited to what the article allows. The reporter must be a party.
A requirement for omitted obligations is unlawful if the authority fails to follow the last paragraph of rule 2.5.12 of the 2020 Miscellaneous Tax Resolution.
Official heading (Spanish): REQUERIMIENTO DE OBLIGACIONES OMITIDAS, ES ILEGAL SI LA AUTORIDAD DEMANDADA NO CUMPLE CON LO PRECEPTUADO EN EL ÚLTIMO PÁRRAFO DE LA REGLA 2.5.12 DE LA RESOLUCIÓN MISCELÁNEA FISCAL PARA EL EJERCICIO 2020.-
A requirement for omitted obligations is unlawful if the authority did not first give the notice required by the last paragraph of rule 2.5.12 of the 2020 Miscellaneous Tax Resolution, in the prescribed form and channels.
Amparo against tax laws imposing fees for recording at the Public Registry of Property, withheld by a public-administration auxiliary such as a notary. The jurisprudence on admissibility of indirect amparo conditioned on timely filing after the financial impact does not apply where the deed giving rise to the payment has not yet been issued [interpretation of 2a./J. 81/2019, 82/2019 and 83/2019 (10a.)].
Official heading (Spanish): AMPARO CONTRA LEYES TRIBUTARIAS QUE PREVÉN EL COBRO DE DERECHOS POR INSCRIPCIÓN ANTE EL REGISTRO PÚBLICO DE LA PROPIEDAD CUYA RETENCIÓN ES REALIZADA POR UN AUXILIAR DE LA ADMINISTRACIÓN PÚBLICA COMO UN NOTARIO. LA JURISPRUDENCIA DE LA SUPREMA CORTE DE JUSTICIA DE LA NACIÓN QUE REGULA LA PROCEDENCIA DEL JUICIO DE AMPARO INDIRECTO CONTRA LAS DISPOSICIONES QUE CONDICIONAN SU PROCEDENCIA A QUE SE PRESENTE OPORTUNAMENTE RESPECTO DE LA AFECTACIÓN PATRIMONIAL, NO ES APLICABLE A LOS CASOS EN QUE AÚN NO SE OTORGA EL INSTRUMENTO O LA ESCRITURA PÚBLICA QUE DA PIE A LA EROGACIÓN DE LOS RECURSOS [INTERPRETACIÓN DE LAS JURISPRUDENCIAS 2a./J. 81/2019 (10a.), 2a./J. 82/2019 (10a.) y 2a./J. 83/2019 (10a.)].
Jurisprudence 2a./J. 81, 82 and 83/2019 on amparo timeliness against registry fees withheld by a notary does not apply when the deed that triggers the payment has not yet been executed. The filing period does not run from that point.
Vacating or disappearing from the tax address. The more-than-one-year benchmark for the offense in Article 110, section V of the Federal Tax Code applies only to the hypothesis of a taxpayer who engaged in taxable activities and that period elapsed from the date it was legally required to file the RFC change-of-address notice.
Official heading (Spanish): DESOCUPACIÓN O DESAPARICIÓN DEL DOMICILIO FISCAL. EL REFERENTE TEMPORAL DE MÁS DE UN AÑO PARA QUE SE CONFIGURE ESE DELITO PREVISTO EN EL ARTÍCULO 110, FRACCIÓN V, DEL CÓDIGO FISCAL DE LA FEDERACIÓN, SOLAMENTE ES APLICABLE PARA LA HIPÓTESIS RELATIVA A QUE EL CONTRIBUYENTE HUBIERA REALIZADO ACTIVIDADES POR LAS QUE DEBA PAGAR CONTRIBUCIONES Y HAYA TRANSCURRIDO ESE LAPSO CONTADO A PARTIR DE LA FECHA EN QUE LEGALMENTE TENGA LA OBLIGACIÓN DE PRESENTAR EL AVISO DE CAMBIO DE DOMICILIO AL REGISTRO FEDERAL DE CONTRIBUYENTES (RFC).
The more-than-one-year period for the offense of vacating or disappearing from the tax address (Article 110, section V, Federal Tax Code) applies only to taxpayers who carried out taxable activities, counted from when the RFC change-of-address notice was due.
Materiality of operations covered by invoices to which taxpayers gave tax effects. Under Article 69-B of the Federal Tax Code, proving the related payment is not enough.
Official heading (Spanish): MATERIALIDAD DE LAS OPERACIONES QUE AMPARAN COMPROBANTES A LOS QUE LOS CONTRIBUYENTES DIERON EFECTOS FISCALES. PARA ACREDITARLA EN EL PROCEDIMIENTO PREVISTO EN EL ARTÍCULO 69-B DEL CÓDIGO FISCAL DE LA FEDERACIÓN, ES INSUFICIENTE CON DEMOSTRAR EL PAGO CORRESPONDIENTE.
Under Article 69-B of the Federal Tax Code, proof of payment alone does not establish materiality. The company must show actual receipt of goods or services through other evidence: contracts, deliverables, logistics, supplier records.
Information requests from state authorities coordinated in federal tax matters. The federal authorities' vacation period is excluded from the compliance period under Article 12, second paragraph of the Federal Tax Code, even if they worked then (by analogy with 2a./J. 163/2004).
Official heading (Spanish): REQUERIMIENTO DE INFORMACIÓN Y DOCUMENTACIÓN FORMULADO POR AUTORIDADES ESTATALES COORDINADAS EN MATERIA FISCAL FEDERAL. DEL CÓMPUTO DEL PLAZO PARA SU CUMPLIMIENTO DEBE EXCLUIRSE EL PERIODO VACACIONAL DE LAS AUTORIDADES FEDERALES, CONFORME AL ARTÍCULO 12, SEGUNDO PÁRRAFO, DEL CÓDIGO FISCAL DE LA FEDERACIÓN, INDEPENDIENTEMENTE DE QUE AQUÉLLAS HAYAN LABORADO EN ESE LAPSO (APLICACIÓN ANALÓGICA DE LA TESIS DE JURISPRUDENCIA 2a./J. 163/2004).
When counting the time to answer a request from coordinated state tax authorities, federal authorities' vacation days are excluded under Article 12, second paragraph of the Federal Tax Code, even if they worked. Jurisprudence 2a./J. 163/2004 applies by analogy.
Legal interest in indirect amparo. An oral sales contract has certain date to prove it against a real-property attachment by the SAT, from the final judgment in the ordinary civil action that established that transfer of title.
Official heading (Spanish): INTERÉS JURÍDICO EN EL JUICIO DE AMPARO INDIRECTO. EL CONTRATO VERBAL DE COMPRAVENTA ES DE FECHA CIERTA PARA ACREDITARLO CONTRA EL EMBARGO DE UN BIEN INMUEBLE POR EL SERVICIO DE ADMINISTRACIÓN TRIBUTARIA (SAT), A PARTIR DE LA SENTENCIA EJECUTORIADA EMITIDA EN EL JUICIO ORDINARIO CIVIL DONDE SE TUVO POR ACREDITADO ESE ACTO TRASLATIVO DE DOMINIO.
An oral sales contract has certain date to establish legal interest in indirect amparo against a SAT attachment of real property, from the final civil judgment recognizing the transfer. It helps buyers who never registered.
Field audit. The auditor's assessment, in the last partial record or final record, of evidence offered by the taxpayer is a procedural defect that affects the tax assessment and warrants nullity for effects.
Official heading (Spanish): VISITA DOMICILIARIA. LA VALORACIÓN QUE HACE EL VISITADOR EN LA ÚLTIMA ACTA PARCIAL O EN EL ACTA FINAL DE LAS PRUEBAS QUE OFRECE EL CONTRIBUYENTE PARA DESVIRTUAR LAS IRREGULARIDADES DETECTADAS, CONSTITUYE UN VICIO DE PROCEDIMIENTO QUE TRASCIENDE AL SENTIDO DEL CRÉDITO FISCAL; POR LO QUE SE DEBE DECLARAR SU NULIDAD PARA EFECTOS.-
If the auditor, in the last partial or final record, weighs the evidence a taxpayer offers to rebut findings, the auditor exceeds his powers. This procedural defect affects the assessment and leads to nullity for effects.
Audit powers. Those exercised directly with the taxpayer under article 52-A of the Federal Tax Code do not limit review to the documentation or data underlying the audit report.
Official heading (Spanish): FACULTADES DE COMPROBACIÓN. LAS EJERCIDAS DIRECTAMENTE CON EL CONTRIBUYENTE EN TÉRMINOS DEL ARTÍCULO 52-A DEL CÓDIGO FISCAL DE LA FEDERACIÓN, NO LIMITA SU EJERCICIO A REVISAR LA DOCUMENTACIÓN, INFORMACIÓN O DATOS QUE FUERON SUSTENTO DEL DICTAMEN.-
Once the authority opts to audit the taxpayer directly under article 52-A of the Federal Tax Code, it is not confined to the documents behind the audit report. A direct review can go beyond what was already reported.
Technical assistance. Service agreement for training, instruction and advisory services.
Official heading (Spanish): ASISTENCIA TÉCNICA. CONTRATO DE PRESTACIÓN DE SERVICIOS POR CAPACITACIÓN, ADIESTRAMIENTO Y ASESORÍA.-
If the evidence shows the services were training, instruction and advice to personnel through workshops on maintenance techniques and machinery operation, the agreement is treated accordingly. It matters when characterizing cross-border payments.
Income tax treaty between Mexico and the Netherlands. Technical assistance where it is not business profits for treaty purposes.
Official heading (Spanish): CONVENIO PARA EVITAR LA DOBLE TRIBUTACIÓN EN MATERIA DE IMPUESTO SOBRE LA RENTA CELEBRADO ENTRE LOS ESTADOS UNIDOS MEXICANOS Y EL REINO DE LOS PAÍSES BAJOS ASISTENCIA TÉCNICA. CASO EN EL QUE NO CONSTITUYE UN BENEFICIO EMPRESARIAL PARA EFECTOS DEL CONVENIO PARA EVITAR LA DOBLE TRIBUTACIÓN EN MATERIA DE IMPUESTO SOBRE LA RENTA CELEBRADO ENTRE LOS ESTADOS UNIDOS MEXICANOS Y EL REINO DE LOS PAÍSES BAJOS.-
Technical assistance income of a Netherlands-resident company with no permanent establishment in Mexico is taxed under article 167 of the Income Tax Law and is not treated as treaty business profits. It affects cross-border technical assistance payments.
Federal Administrative Procedure Law. It applies supplementarily to notifications in matters of prevention and identification of transactions with resources of illicit origin.
Official heading (Spanish): LEY FEDERAL DE PROCEDIMIENTO ADMINISTRATIVO. RESULTA APLICABLE DE FORMA SUPLETORIA A LAS NOTIFICACIONES EN MATERIA DE PREVENCIÓN E IDENTIFICACIÓN DE OPERACIONES CON RECURSOS DE PROCEDENCIA ILÍCITA.-
Notices of acts and rulings under the anti-money laundering law follow the forms in article 35 of the Federal Administrative Procedure Law, applied supplementarily. Relevant for entities carrying out vulnerable activities.
Income tax refund for undue payment. It is proper even if the amount paid was deducted by the taxpayer, when the deduction was made in a country other than Mexico.
Official heading (Spanish): DEVOLUCIÓN DEL IMPUESTO SOBRE LA RENTA POR PAGO DE LO INDEBIDO. PROCEDE AUN CUANDO EL MONTO PAGADO SE HAYA DEDUCIDO POR EL CONTRIBUYENTE, SI DICHA DEDUCCIÓN SE REALIZÓ EN UN PAÍS DIVERSO AL ESTADO MEXICANO.-
A non-resident without a permanent establishment may request a refund as an undue payment for an amount it deducted in its home country. That deduction does not bar a refund in Mexico.
Formal request. The auditing authority need not issue one to inform taxpayers of the right to attend its offices to learn the facts or omissions detected, under rule 2.12.9 of the 2020 Miscellaneous Tax Resolution.
Official heading (Spanish): REQUERIMIENTO FORMAL. LA AUTORIDAD FISCALIZADORA NO ESTÁ OBLIGADA A FORMULARLO, PARA INFORMAR A LOS CONTRIBUYENTES EL DERECHO DE ACUDIR A SUS OFICINAS, A EFECTO DE DARLES A CONOCER LOS HECHOS U OMISIONES DETECTADOS EN EL PROCEDIMIENTO DE FISCALIZACIÓN, DE CONFORMIDAD CON LA REGLA 2.12.9 DE LA RESOLUCIÓN MISCELÁNEA FISCAL PARA 2020.-
The authority need not issue a formal request to inform the taxpayer that it may attend its offices to learn the facts or omissions detected, under rule 2.12.9 of the 2020 Miscellaneous Tax Resolution. An informational letter suffices.
Confirmatory implied resolution (confirmativa ficta). Once it arises, the express resolution must be declared null outright, since two resolutions on the same petition cannot coexist.
Official heading (Spanish): CONFIRMATIVA FICTA. AL CONFIGURARSE DEBE DECLARARSE LA NULIDAD LISA Y LLANA DE LA RESOLUCIÓN EXPRESA EN VIRTUD DE QUE NO PUEDEN COEXISTIR DOS RESOLUCIONES CON RELACIÓN A LA MISMA INSTANCIA.-
Once a confirmatory implied resolution has arisen, a later express resolution is unlawful and must be annulled outright, since two resolutions on the same petition cannot coexist.
Powers of audit, assessment and collection. Their exercise during the SARS-CoV2 health emergency.
Official heading (Spanish): FACULTADES DE FISCALIZACIÓN, DETERMINACIÓN Y COBRO DE CONTRIBUCIONES. SU EJERCICIO EN EL MARCO DE LA EMERGENCIA SANITARIA GENERADA POR EL VIRUS SARS-CoV2.-
Audit, assessment and collection powers counted as essential financial and revenue activities during the health emergency, so they were not suspended. The pandemic alone is not a ground to challenge acts the authority issued in that period.
Suspension of the administrative litigation action. When it applies.
Official heading (Spanish): SUSPENSIÓN DEL JUICIO CONTENCIOSO ADMINISTRATIVO. CASO EN QUE PROCEDE.-
When related actions pending before the Sections of the Superior Chamber cannot be joined because the evidentiary stage is closed and the lead case has a judgment that is not yet final, the later action is suspended to avoid contradictory rulings.
Article 69-B of the Federal Tax Code. It contains two administrative procedures.
Official heading (Spanish): ARTÍCULO 69-B DEL CÓDIGO FISCAL DE LA FEDERACIÓN. CONTIENE DOS PROCEDIMIENTOS ADMINISTRATIVOS.-
Article 69-B of the Federal Tax Code sets out two procedures: one aimed at the taxpayer flagged as issuing invoices for nonexistent transactions, and one to inform third parties who dealt with that taxpayer. Identify which stage applies before building a defense.
Federal Tax Code. A generic citation of Articles 50, 63 and 70 of the Federal Tax Code does not harm the taxpayer, since they are procedural rules that do not govern the authority's competence.
Official heading (Spanish): CÓDIGO FISCAL DE LA FEDERACIÓN. LA CITA GENÉRICA DE LOS ARTÍCULOS 50, 63 Y 70 DEL CÓDIGO FISCAL DE LA FEDERACIÓN NO DEPARA PERJUICIO AL CONTRIBUYENTE, AL SER NORMAS PROCEDIMENTALES QUE NO REGULAN LA COMPETENCIA DE LA AUTORIDAD.-
A generic citation of Articles 50, 63 and 70 of the Federal Tax Code does not harm the taxpayer. They are procedural rules that do not grant competence, so the authority need not cite specific subdivisions. A competence-based challenge built on them will fail.
Identification of the auditor. It is lawful if the initial partial report shows the audit order was received after the auditor identified himself.
Official heading (Spanish): IDENTIFICACIÓN DEL VISITADOR. RESULTA LEGAL SI DEL ACTA PARCIAL DE INICIO SE DESPRENDE LA RECEPCIÓN DE LA ORDEN DE VISITA PREVIA IDENTIFICACIÓN DEL VISITADOR.-
If the initial partial report shows the person served handwrote that the order was received after the auditor's identification, the step complies with the rule and the identification is lawful.
Permanent establishment. To determine its scope, one may consult the Commentaries to the OECD Model Tax Convention on Income and on Capital.
Official heading (Spanish): ESTABLECIMIENTO PERMANENTE. PARA DETERMINAR EL ALCANCE DE ESTE CONCEPTO PUEDE ACUDIRSE AL CONTENIDO DE LOS COMENTARIOS A LOS ARTÍCULOS DEL MODELO DE CONVENIO FISCAL SOBRE LA RENTA Y SOBRE EL PATRIMONIO, ELABORADO PARA LA ORGANIZACIÓN PARA LA COOPERACIÓN Y DESARROLLO ECONÓMICOS (OCDE).-
Because Article 2 of the Income Tax Law substantially mirrors Article 5 of the OECD Model Convention, its commentaries are a valid interpretive aid for permanent establishment. Relevant to cross-border businesses.
Federal Tax Code. Presumption of innocence, specificity and strict-legality principles of criminal law do not apply to joint and several liability.
Official heading (Spanish): CÓDIGO FISCAL DE LA FEDERACIÓN. A LA RESPONSABILIDAD SOLIDARIA NO LE SON APLICABLES PRINCIPIOS DE PRESUNCIÓN DE INOCENCIA, TIPICIDAD Y TAXATIVIDAD, INHERENTES AL DERECHO PENAL.-
Federal Tax Code joint and several liability is not subject to the criminal-law principles of presumption of innocence, specificity and strict legality, since it does not aim to punish wrongdoing. A weak point for officers' defense.
Notification by bulletin board. The document called an 'information acknowledgment' is not suitable evidence of the electronic publication required by Article 139 of the Federal Tax Code (law in force until December 31, 2020).
Official heading (Spanish): NOTIFICACIÓN POR ESTRADOS. EL DOCUMENTO DENOMINADO “ACUSE DE INFORMACIÓN” NO CONSTITUYE PRUEBA IDÓNEA PARA ACREDITAR LA PUBLICACIÓN ELECTRÓNICA A QUE HACE REFERENCIA EL ARTÍCULO 139 DEL CÓDIGO FISCAL DE LA FEDERACIÓN (LEGISLACIÓN VIGENTE HASTA EL 31 DE DICIEMBRE DE 2020).-
If the plaintiff denies the act was posted on the SAT website, the authority must prove publication. An 'information acknowledgment' is not suitable proof of Article 139 bulletin board notification under the Federal Tax Code.
Increase of personnel to carry out the field audit. Its validity does not depend on the notification of the letter taking effect under Article 135 of the Federal Tax Code.
Official heading (Spanish): AUMENTO DE PERSONAL PARA EL DESAHOGO DE LA VISITA DOMICILIARIA. SU VALIDEZ NO SE ENCUENTRA SUJETA A QUE LA NOTIFICACIÓN DEL OFICIO QUE LA PREVÉ SURTA EFECTOS EN TÉRMINOS DEL ARTÍCULO 135 DEL CÓDIGO FISCAL DE LA FEDERACIÓN.-
A letter adding auditors is not a personal notification of an appealable act. It falls under Article 43, section II, of the Federal Tax Code, and its validity does not depend on taking effect under Article 135.
Letter increasing authorized personnel for the field audit. Its notification is not unlawful if witnesses were designated before its delivery.
Official heading (Spanish): OFICIO DE AUMENTO DE PERSONAL FACULTADO PARA EL DESAHOGO DE LA VISITA DOMICILIARIA. NO RESULTA ILEGAL SU NOTIFICACIÓN SI PREVIO A SU ENTREGA SE DESIGNAN TESTIGOS.-
Notifying a letter increasing auditors is not unlawful if witnesses were designated beforehand. What matters is that the taxpayer learns why the auditors act, and the chronological order does not prevent it.
Jurisdiction by degree, subject matter and territory. To be properly grounded, citing the provisions defining the issuing authority's legal nature is unnecessary.
Official heading (Spanish): COMPETENCIA POR RAZÓN DE GRADO, MATERIA Y TERRITORIO. PARA ESTIMARLA DEBIDAMENTE FUNDADA ES INNECESARIA LA CITA DE LOS PRECEPTOS NORMATIVOS QUE PREVÉN LA NATURALEZA JURÍDICA DE LA AUTORIDAD EMISORA DEL ACTO DE MOLESTIA.-
To properly ground jurisdiction, the authority need not cite provisions defining its own legal nature, such as its status as a federal agency or entity.
Nullity action. Where the challenged ruling grants an appeal, annulling the tax assessment so that evidence be weighed anew, and the complaint asks, under the open-dispute principle, that the Chamber do that analysis: the request is proper if the file is sufficient, to ensure legal certainty under Article 17 of the Constitution.
Official heading (Spanish): JUICIO CONTENCIOSO ADMINISTRATIVO. SI EN LA RESOLUCIÓN IMPUGNADA SE RESUELVE UN RECURSO DE REVOCACIÓN EN EL SENTIDO DE DECLARARLO FUNDADO, ANULANDO LA DETERMINANTE DEL CRÉDITO FISCAL PARA EL EFECTO DE QUE SE EMITA UNA NUEVA RESOLUCIÓN EN LA QUE SE VALOREN PRUEBAS, Y EN LA DEMANDA DE NULIDAD SE SOLICITA QUE, EN ATENCIÓN AL PRINCIPIO DE LITIS ABIERTA, DICHO ANÁLISIS SE REALICE POR LAS SALAS DE ESTE TRIBUNAL. ES PROCEDENTE DICHA PETICIÓN, SI SE CUENTA CON ELEMENTOS SUFICIENTES PARA ELLO, CON INDEPENDENCIA DEL RESULTADO QUE DERIVE DEL ANÁLISIS PROBATORIO QUE SE REALICE, YA QUE DEBE IMPERAR EL PRINCIPIO DE CERTEZA JURÍDICA CONSAGRADO EN EL ARTÍCULO 17 CONSTITUCIONAL.-
When an appeal annuls an assessment so evidence can be reweighed, the Chamber may do that analysis itself if the plaintiff requests it under open-dispute and the file suffices, ensuring legal certainty under Article 17 of the Constitution.
Tax returns. The taxpayer, not the authority, must prove the truth or falsity of their content when the authority assesses them in an audit.
Official heading (Spanish): DECLARACIONES FISCALES. CORRESPONDE AL CONTRIBUYENTE DEMOSTRAR LA VERACIDAD O FALSEDAD DE SU CONTENIDO Y NO A LA AUTORIDAD FISCAL, CUANDO ESTA LAS VALORA EN EJERCICIO DE SUS FACULTADES DE COMPROBACIÓN.-
The taxpayer must prove whether data in its returns is true or false and file supporting documents. The burden of proof does not shift to the authority.
Administrative appeal. The period to comply with the ruling issued in it is 30 days (law in force from January 1, 2014).
Official heading (Spanish): RECURSO DE REVOCACIÓN.- EL PLAZO PARA DAR CUMPLIMIENTO A LA RESOLUCIÓN DICTADA EN ESE MEDIO DE DEFENSA ES DE 30 DÍAS (LEGISLACIÓN VIGENTE A PARTIR DEL 1 DE ENERO DE 2014).-
The fifteen-day period does not make an appeal ruling final: another appeal or a nullity action is still available. It becomes final only once those deadlines pass. Applies to law in force since 2014.
Income tax. The tax authority may disregard the formal characterization of a transaction between related parties and recharacterize it according to its economic substance (law in force in 2003).
Official heading (Spanish): IMPUESTO SOBRE LA RENTA. LA AUTORIDAD FISCALIZADORA PUEDE IGNORAR LA CARACTERIZACIÓN DE LA OPERACIÓN FORMALMENTE REALIZADA ENTRE PARTES RELACIONADAS Y RECARACTERIZARLA DE ACUERDO CON SU SUSTANCIA ECONÓMICA (LEGISLACIÓN VIGENTE EN 2003).-
For transactions between Mexican and foreign related parties, the authority may disregard the contractual form and recharacterize them by economic substance, using arm's-length pricing (2003 law). Transfer pricing support is essential.
Expert report. The 15-day term in article 43, section III, of the Federal Contentious-Administrative Procedure Law runs from when notice of the order takes effect for the offering party.
Official heading (Spanish): DICTAMEN PERICIAL. EL PLAZO DE 15 DÍAS PREVISTO POR LA FRACCIÓN III, DEL ARTÍCULO 43 DE LA LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO, PARA QUE EL PERITO RINDA Y RATIFIQUE SU DICTAMEN, CORRE A PARTIR DE QUE SURTE EFECTOS LA NOTIFICACIÓN DEL ACUERDO CORRESPONDIENTE A LA PARTE OFERENTE.-
The 15-day term in article 43, section III, of the Federal Contentious-Administrative Procedure Law for the expert to submit and ratify the report runs from when notice of the order takes effect for the offering party, under the pro persona principle.
VAT. The balance in favor and credit in article 6 apply only to taxpayers, which businesses in the pre-operating period are not (article 5, section VI).
Official heading (Spanish): IMPUESTO AL VALOR AGREGADO. EL SALDO A FAVOR Y SU ACREDITAMIENTO PREVISTOS EN EL ARTÍCULO 6o. DE LA LEY DE LA MATERIA, SOLO PUEDEN SER APLICADOS POR QUIENES TIENEN LA CALIDAD DE CONTRIBUYENTE, CONDICIÓN DE LA QUE CARECEN QUIENES SE ENCUENTRAN EN EL PERIODO PREOPERATIVO, CUYA SITUACIÓN SE REGULA EN EL ARTÍCULO 5o. FRACCIÓN VI, DE LA PROPIA LEY.-
The balance in favor and credit in article 6 of the VAT Law may only be applied by taxpayers. A business in the pre-operating period (art. 5, section VI) does not have that status and cannot use that route.
VAT. Rule 2.3.17 of the 2020 Miscellaneous Tax Resolution does not conflict with article 5, section VI, subsection b), of the VAT Law.
Official heading (Spanish): IMPUESTO AL VALOR AGREGADO. LA REGLA 2.3.17. DE LA RESOLUCIÓN MISCELÁNEA FISCAL PARA 2020, NO ES CONTRARIA AL ARTÍCULO 5o. FRACCIÓN VI, INCISO B), DE LA LEY RELATIVA.-
Rule 2.3.17 of the 2020 Miscellaneous Tax Resolution does not conflict with article 5, section VI, subsection b), of the VAT Law. If the option is chosen, the first request must also cover all prior months.
VAT. Rule 2.3.17 of the 2020 Miscellaneous Tax Resolution does not conflict with article 33, section I, subsection g), of the Federal Tax Code.
Official heading (Spanish): IMPUESTO AL VALOR AGREGADO. LA REGLA 2.3.17. DE LA RESOLUCIÓN MISCELÁNEA FISCAL PARA 2020, NO ES CONTRARIA AL ARTÍCULO 33, FRACCIÓN I, INCISO G), DEL CÓDIGO FISCAL DE LA FEDERACIÓN.-
Rule 2.3.17 of the 2020 Miscellaneous Tax Resolution does not conflict with article 33, section I, subsection g), of the Federal Tax Code. It is an administrative facility offering an alternative to recover VAT paid in the pre-operating period.
VAT. Rule 2.3.17 of the 2020 Miscellaneous Tax Resolution does not cause loss of VAT paid in the pre-operating period and so does not conflict with articles 22 and 146 of the Federal Tax Code.
Official heading (Spanish): IMPUESTO AL VALOR AGREGADO. LA REGLA 2.3.17. DE LA RESOLUCIÓN MISCELÁNEA FISCAL PARA 2020, NO OCASIONA LA PÉRDIDA DEL IMPUESTO AL VALOR AGREGADO PAGADO DURANTE EL PERIODO PREOPERATIVO, DE MANERA QUE NO CONTRAVIENE EL CONTENIDO DE LOS ARTÍCULOS 22 Y 146 DEL CÓDIGO FISCAL DE LA FEDERACIÓN.-
Because it is an alternative, rule 2.3.17 of the 2020 Miscellaneous Tax Resolution does not cause loss of VAT paid in the pre-operating period and so does not conflict with articles 22 and 146 of the Federal Tax Code.
Refund of income tax owed to individuals. Denial cannot rest on the withholding agent's failure to meet its tax obligations.
Official heading (Spanish): DEVOLUCIÓN DEL IMPUESTO SOBRE LA RENTA A FAVOR DE PERSONAS FÍSICAS. NO ES PROCEDENTE SU RECHAZO POR EL INCUMPLIMIENTO DE LAS OBLIGACIONES FISCALES DE SU RETENEDOR.-
A refund of income tax to an individual cannot be denied because the withholding agent failed to comply with its own obligations; the employee does not control them. Useful against refund denials grounded on article 22 of the Federal Tax Code.
Request for a refund of an alleged tax credit balance. No remand to the administrative stage when the authority treats the request as withdrawn but in substance denies it after reviewing the additional documents submitted, as article 22, sixth paragraph, of the Federal Tax Code is not met.
Official heading (Spanish): SOLICITUD DE DEVOLUCIÓN DEL PRESUNTO SALDO A FAVOR. NO PROCEDE EL REENVÍO A SEDE ADMINISTRATIVA CUANDO LA AUTORIDAD RESUELVA TENERLA POR DESISTIDA PERO SUS RAZONES IMPLIQUEN UNA NEGATIVA PARA AUTORIZARLA, BASADA EN EL ANÁLISIS REALIZADO A LA DOCUMENTACIÓN EXHIBIDA ANTE EL REQUERIMIENTO DE INFORMACIÓN ADICIONAL, AL NO ACTUALIZARSE LA HIPÓTESIS PREVISTA EN EL ARTÍCULO 22, SEXTO PÁRRAFO, DEL CÓDIGO FISCAL DE LA FEDERACIÓN.-
If the authority treats a refund request as withdrawn but in substance denies it after reviewing the documents submitted, the court will not remand the matter to the administrative stage. The substantive denial is reviewed in the nullity action.
Income tax. A presumptive determination of the price in a real estate sale modifies the taxable profit or loss and requires accruing the omitted income (law in force in 2010).
Official heading (Spanish): VIII-CASE-REF-43 RENTA. LA DETERMINACIÓN PRESUNTIVA EN EL PRECIO DE UNA ENAJENACIÓN DE INMUEBLE TIENE COMO CONSECUENCIA LA MODIFICACIÓN EN LA UTILIDAD O PÉRDIDA FISCAL GENERADA, ASÍ COMO LA ACUMULACIÓN DEL INGRESO OMITIDO. (LEGISLACIÓN VIGENTE EN EL EJERCICIO DE 2010).-
A presumptive determination of the price of a real estate sale adjusts the taxable profit or loss and requires accruing the omitted income. The case involved a sale to a related party two months after purchase, at a lower price.
Income Tax Law. The mechanism in Article 95, by excluding income not arising from termination of employment, does not violate the principle of tax equity.
Official heading (Spanish): LEY DEL IMPUESTO SOBRE LA RENTA. LA MECÁNICA PREVISTA POR EL ARTÍCULO 95, AL EXCLUIR LOS INGRESOS QUE NO PROVENGAN DE UNA TERMINACIÓN LABORAL, NO VIOLENTA EL PRINCIPIO DE EQUIDAD TRIBUTARIA.
The special mechanism in Article 95 of the Income Tax Law for taxing termination-of-employment income excludes other income without violating tax equity. Do not apply it to non-termination income.
Deduction of payments by an employer to a worker for personal subordinate services. The Income Tax Law limitation requiring electronic transfer for expenses above two thousand pesos does not violate the principle of non-retroactivity.
Official heading (Spanish): DEDUCCIÓN DE PAGOS REALIZADOS POR EL EMPLEADOR AL TRABAJADOR POR LA PRESTACIÓN DE UN SERVICIO PERSONAL SUBORDINADO. LA LIMITACIÓN PREVISTA EN LA LEY DEL IMPUESTO SOBRE LA RENTA PARA DEDUCIR LOS GASTOS SUPERIORES A DOS MIL PESOS, CONSISTENTE EN QUE DEBEN REALIZARSE MEDIANTE TRANSFERENCIA ELECTRÓNICA, NO VIOLA EL PRINCIPIO DE IRRETROACTIVIDAD DE LA LEY.
Article 27, section III, of the Income Tax Law, requiring electronic transfer to deduct employer payments above two thousand pesos, does not violate non-retroactivity. Pay payroll by transfer to keep the deduction.
Tax deductions in income tax. As a general rule, the legislature may modify the conditions for their availability.
Official heading (Spanish): DEDUCCIONES FISCALES EN MATERIA DE IMPUESTO SOBRE LA RENTA. EL LEGISLADOR ESTÁ FACULTADO, POR REGLA GENERAL, PARA MODIFICAR LAS CONDICIONES PARA SU PROCEDENCIA.
As a general rule, Congress may change the conditions for income tax deductions. Do not assume a deductibility requirement is permanent; review each reform.
Tax deductions. The limitation on deducting cash payments under Article 27, section III, of the Income Tax Law, in force since January 1, 2014, does not contravene the principle of tax proportionality.
Official heading (Spanish): DEDUCCIONES FISCALES. LA LIMITACIÓN A LA DEDUCIBILIDAD DE LOS PAGOS EN EFECTIVO PREVISTA EN LA FRACCIÓN III DEL ARTÍCULO 27 DE LA LEY DEL IMPUESTO SOBRE LA RENTA, VIGENTE A PARTIR DEL PRIMERO DE ENERO DE 2014, NO CONTRAVIENE EL PRINCIPIO DE PROPORCIONALIDAD TRIBUTARIA.
Limiting the deduction of cash payments under Article 27, section III, of the Income Tax Law (in force since 2014) does not contravene tax proportionality. Cash payments put deductibility at risk.
VAT. Offsetting between taxpayers as a means of extinguishing obligations is not prohibited when determining whether the tax was effectively paid.
Official heading (Spanish): IMPUESTO AL VALOR AGREGADO (IVA). LA COMPENSACIÓN ENTRE CONTRIBUYENTES, COMO MEDIO DE EXTINCIÓN DE OBLIGACIONES, NO ESTÁ PROHIBIDA PARA CONSIDERAR EFECTIVAMENTE PAGADA DICHA CONTRIBUCIÓN.
Offsetting between private parties can extinguish obligations without preventing VAT from being treated as effectively paid and creditable, provided it is shown that the transferred tax was remitted to the authority. Document that remittance.
Digital tax invoices (CFDI). The payment complement is required only if consideration is paid in a single installment after the month the invoice was issued. 2019 rules.
Official heading (Spanish): COMPROBANTES FISCALES DIGITALES POR INTERNET. EL COMPLEMENTO SOLO DEBE EXPEDIRSE SI LA CONTRAPRESTACIÓN ES PAGADA EN UNA SOLA EXHIBICIÓN DESPUÉS DEL MES EN QUE FUE EXPEDIDO EL COMPROBANTE. NORMATIVA VIGENTE EN 2019.-
Under rule 2.7.1.44 in force in 2019, a payment-receipt complement is issued only for deferred payment, that is, when consideration is not settled in one payment within the month of the invoice. Check payment timing when invoicing.
Digital tax invoices (CFDI). The third paragraph of rule 2.7.1.35 of the 2019 Miscellaneous Tax Resolution is hetero-applicative.
Official heading (Spanish): COMPROBANTES FISCALES DIGITALES POR INTERNET. LA REGLA 2.7.1.35, TERCER PÁRRAFO, DE LA RESOLUCIÓN MISCELÁNEA FISCAL DE 2019, ES DE NATURALEZA HETEROAPLICATIVA.-
The third paragraph of rule 2.7.1.35 of the 2019 Miscellaneous Tax Resolution is hetero-applicative: it applies upon issuing the invoice and extends to its complement, with effects in the monthly return. This matters for timing an amparo.
Digital tax invoices (CFDI). The third paragraph of rule 2.7.1.35 of the Miscellaneous Tax Resolution passes the proportionality test. 2019 rules.
Official heading (Spanish): COMPROBANTES FISCALES DIGITALES POR INTERNET. LA REGLA 2.7.1.35, TERCER PÁRRAFO, DE LA RESOLUCIÓN MISCELÁNEA FISCAL SUPERA EL TEST DE PROPORCIONALIDAD. NORMATIVA VIGENTE EN 2019.-
The Tribunal finds that the third paragraph of rule 2.7.1.35 of the Miscellaneous Tax Resolution passes the proportionality test, on the premise that tax legality is flexible. Challenging the rule as disproportionate faces an uphill path under this precedent.
Digital tax invoices (CFDI). Their effectiveness when the issuing taxpayer fails to issue the payment complement. Interpretation of 2019 rules.
Official heading (Spanish): COMPROBANTES FISCALES DIGITALES POR INTERNET. SU EFICACIA CUANDO EL CONTRIBUYENTE QUE LOS EXPIDIÓ NO EMITE EL COMPLEMENTO DE PAGO. INTERPRETACIÓN DE LA NORMATIVA VIGENTE EN 2019.-
If a taxpayer holds the CFDIs and proves payment, the credit is formally valid even without payment complements, since issuing them is the supplier's duty. A taxpayer's right to the credit should not hinge on third parties' compliance.
Miscellaneous Tax Resolution. The proportionality test applies to examine its validity.
Official heading (Spanish): RESOLUCIÓN MISCELÁNEA FISCAL. PARA EXAMINAR SU VALIDEZ ES APLICABLE EL TEST DE PROPORCIONALIDAD.-
Under diffuse constitutional review, the TFJA may apply the proportionality test to examine the reasonableness of SAT's miscellaneous rules. This opens a path to challenge rules that restrict taxpayer rights.
Tax Administration Service. The Local Tax Audit Administrations merely changed their name to Deconcentrated Administrations.
Official heading (Spanish): SERVICIO DE ADMINISTRACIÓN TRIBUTARIA.- LAS ADMINISTRACIONES LOCALES DE AUDITORÍA FISCAL SOLO CAMBIARON DE NOMBRE AL DE ADMINISTRACIONE DESCONCENTRADAS.-
The Local Tax Audit Administrations were simply renamed Deconcentrated Administrations. As a transitory provision, the Third Transitory Article need not be cited to ground jurisdiction.
Desk audit. The authority must examine and weigh the documents the taxpayer offers to rebut the facts or omissions stated in the observations letter.
Official heading (Spanish): REVISIÓN DE GABINETE. LA AUTORIDAD TIENE LA OBLIGACIÓN DE EXAMINAR Y VALORAR LOS DOCUMENTOS QUE LA PERSONA SUJETA A REVISIÓN OFREZCA PARA DESVIRTUAR LOS HECHOS U OMISIONES CONSIGNADOS EN EL OFICIO DE OBSERVACIONES.-
A taxpayer under review may offer evidence to rebut the observations letter, and the authority must examine and weigh it when assessing. Failing to do so undermines the ruling's legality.
Tax mailbox. No record of opposition is required to notify this way (law in force until December 31, 2020).
Official heading (Spanish): BUZÓN TRIBUTARIO. NO SE REQUIERE UN ACTA EN LA QUE CONSTE LA OPOSICIÓN PARA EFECTUAR LA NOTIFICACIÓN DE ESA FORMA (LEGISLACIÓN VIGENTE HASTA EL 31 DE DICIEMBRE DE 2020).-
Taxpayers must enable the tax mailbox and keep contact methods current. The authority need not prepare a record of opposition to notify through it. Rule applies to law in force until 2020.
Tax mailbox. Obligation to enable it and consequences of failing to do so (law in force until December 31, 2020).
Official heading (Spanish): BUZÓN TRIBUTARIO. OBLIGACIÓN DE HABILITARLO Y CONSECUENCIAS DE NO HACERLO (LEGISLACIÓN VIGENTE HASTA EL 31 DE DICIEMBRE DE 2020).-
Article 17-K of the Federal Tax Code requires enabling the mailbox and keeping contact details current. Noncompliance lets the authority notify through it. Keeping contact data updated avoids missed notices.
Notification by bulletin board. The document called an 'information acknowledgment' is not suitable evidence of the electronic publication required by Article 139 of the Federal Tax Code (law in force until December 31, 2020).
Official heading (Spanish): NOTIFICACIÓN POR ESTRADOS. EL DOCUMENTO DENOMINADO “ACUSE DE INFORMACIÓN” NO CONSTITUYE PRUEBA IDÓNEA PARA ACREDITAR LA PUBLICACIÓN ELECTRÓNICA A QUE HACE REFERENCIA EL ARTÍCULO 139 DEL CÓDIGO FISCAL DE LA FEDERACIÓN (LEGISLACIÓN VIGENTE HASTA EL 31 DE DICIEMBRE DE 2020).-
If the plaintiff denies electronic publication on the SAT website, the authority bears the burden of proof. An 'information acknowledgment' is not enough to prove bulletin board notification under Article 139 of the Federal Tax Code.
Income tax. U.S. Treasury bond: its nature and effects in determining whether it yields taxable income or a deductible loss.
Official heading (Spanish): IMPUESTO SOBRE LA RENTA. BONO DEL TESORO DE LOS ESTADOS UNIDOS DE AMÉRICA; SU NATURALEZA Y SUS CORRESPONDIENTES EFECTOS PARA DETERMINAR SI SE TRATA DE UN INGRESO ACUMULABLE O UNA PÉRDIDA SUSCEPTIBLE DE DEDUCIRSE.-
On sale of a U.S. Treasury bond, gain or loss is the difference between acquisition cost and sale proceeds, under Article 11 of the Income Tax Law Regulations. The result is taxable income or a deductible loss.
Income tax. Article 28, section XXXII, of the Income Tax Law, in force since January 1, 2020, does not violate the principle of tax equity.
Official heading (Spanish): IMPUESTO SOBRE LA RENTA. EL ARTÍCULO 28, FRACCIÓN XXXII, DE LA LEY RELATIVA, VIGENTE A PARTIR DEL 1 DE ENERO DE 2020, NO VULNERA EL PRINCIPIO DE EQUIDAD TRIBUTARIA.
Article 28, section XXXII, of the Income Tax Law, in force since January 1, 2020, does not violate tax equity. The interest-deduction cap is not defeated on this argument.
Income tax. Article 28, section XXXII, of the Income Tax Law, in force since January 1, 2020, by limiting the deductible amount of net interest, does not violate the principle of tax proportionality.
Official heading (Spanish): IMPUESTO SOBRE LA RENTA. EL ARTÍCULO 28, FRACCIÓN XXXII, DE LA LEY RELATIVA, VIGENTE A PARTIR DEL 1 DE ENERO DE 2020, AL PREVER LA LIMITACIÓN DEL MONTO DEDUCIBLE DE INTERESES NETOS PARA LA DETERMINACIÓN DE DICHO IMPUESTO, NO VULNERA EL PRINCIPIO DE PROPORCIONALIDAD TRIBUTARIA.
By limiting deductible net interest, Article 28, section XXXII, of the Income Tax Law (in force since 2020) does not violate tax proportionality. Plan financing with the cap in mind.
Income tax. Article 28, section XXXII, of the Income Tax Law, in force since January 1, 2020, by providing the proportion in which the amount is allocated to determine non-deductible interest, does not violate legal certainty or tax legality.
Official heading (Spanish): IMPUESTO SOBRE LA RENTA. EL ARTÍCULO 28, FRACCIÓN XXXII, DE LA LEY RELATIVA, VIGENTE A PARTIR DEL 1 DE ENERO DE 2020, AL PREVER EN QUÉ PROPORCIÓN DEBE REPARTIRSE EL IMPORTE A QUE SE REFIERE, A EFECTO DE DETERMINAR EL MONTO DE INTERESES NO DEDUCIBLES, NO VIOLA LOS PRINCIPIOS DE SEGURIDAD JURÍDICA Y DE LEGALIDAD TRIBUTARIA.
Article 28, section XXXII, of the Income Tax Law (in force since 2020) does not violate legal certainty or tax legality in setting the proportion used to allocate the amount that determines non-deductible interest.
Income tax. Article 28, section XXXII, of the Income Tax Law, in force since January 1, 2020, by not defining "related party", does not violate legal certainty or tax legality.
Official heading (Spanish): IMPUESTO SOBRE LA RENTA. EL ARTÍCULO 28, FRACCIÓN XXXII, DE LA LEY RELATIVA, VIGENTE A PARTIR DEL 1 DE ENERO DE 2020, AL NO ESTABLECER UNA DEFINICIÓN DE LO QUE DEBE ENTENDERSE POR "PARTE RELACIONADA", NO VIOLA LOS PRINCIPIOS DE SEGURIDAD JURÍDICA Y DE LEGALIDAD TRIBUTARIA.
Article 28, section XXXII, of the Income Tax Law (in force since 2020) does not violate legal certainty or tax legality by leaving "related party" undefined. The concept must be determined with other applicable rules.
Income tax. Article 28, section XXXII, of the Income Tax Law, in force since January 1, 2020, by limiting the deductible amount of net interest, does not violate the principle of legislative reasonableness.
Official heading (Spanish): IMPUESTO SOBRE LA RENTA. EL ARTÍCULO 28, FRACCIÓN XXXII, DE LA LEY RELATIVA VIGENTE A PARTIR DEL 1 DE ENERO DE 2020, AL LIMITAR EL MONTO DEDUCIBLE DE INTERESES NETOS, NO VULNERA EL PRINCIPIO DE RAZONABILIDAD LEGISLATIVA.
Limiting net-interest deductions in Article 28, section XXXII, of the Income Tax Law (in force since 2020) does not violate legislative reasonableness. The cap stands against this argument.
Effective judicial protection. Article 57, section V of Nuevo León's Administrative Justice Law, by making parties drive the proceeding, violates the pro persona principle, since a party's inactivity does not relieve the court from acting to prevent the case stalling.
Official heading (Spanish): TUTELA JUDICIAL EFECTIVA. EL ARTÍCULO 57, FRACCIÓN V, DE LA LEY DE JUSTICIA ADMINISTRATIVA PARA EL ESTADO DE NUEVO LEÓN, TRANSGREDE EL PRINCIPIO PRO PERSONA PUES, AL OBLIGAR A LAS PARTES A IMPULSAR EL PROCEDIMIENTO, DEJA DE ATENDER EL MANDATO QUE SE CONFIERE EN EL ARTÍCULO 1o. CONSTITUCIONAL, CONSISTENTE EN EL DERECHO HUMANO A UNA TUTELA JUDICIAL EFECTIVA, YA QUE LA INACTIVIDAD DEL JUSTICIABLE NO EXCLUYE A LA AUTORIDAD PARA ADOPTAR MEDIDAS PARA EVITAR LA PARALIZACIÓN DEL JUICIO.
Article 57, section V of Nuevo León's Administrative Justice Law, which forces parties to push the case or face dismissal, violates effective judicial protection and the pro persona principle. A party's inactivity does not excuse the court from preventing a stall.
Property tax. Torreón, Coahuila's land and construction value tables for 2017 to 2021 do not violate tax legality, even though they leave undefined the "deterioration condition discounts" and facade types used to compute the tax base.
Official heading (Spanish): IMPUESTO PREDIAL. LAS TABLAS DE VALORES DE SUELO Y CONSTRUCCIÓN DEL MUNICIPIO DE TORREÓN, COAHUILA DE ZARAGOZA PARA LOS EJERCICIOS FISCALES 2017 A 2021, AUN CUANDO NO DEFINEN LOS CONCEPTOS CORRESPONDIENTES A LOS "DEMÉRITOS POR ESTADO DE CONSERVACIÓN" NI LOS TIPOS DE FACHADAS, PARA EL CÁLCULO DE SU BASE GRAVABLE, NO VIOLAN EL PRINCIPIO DE LEGALIDAD TRIBUTARIA.
Torreón's 2017 to 2021 land and construction value tables do not breach tax legality even though they do not define conservation-condition discounts or facade types. That gap alone does not support a property tax challenge.
Pavement tax under Article 6-A of the 2021 Revenue Law of Torreón, Coahuila. It is a special contribution.
Official heading (Spanish): IMPUESTO AL PAVIMENTO PREVISTO EN EL ARTÍCULO 6-A DE LA LEY DE INGRESOS DEL MUNICIPIO DE TORREÓN, COAHUILA DE ZARAGOZA PARA EL EJERCICIO FISCAL 2021. CONSTITUYE UNA CONTRIBUCIÓN ESPECIAL.
The "pavement tax" in Article 6-A of Torreón's 2021 Revenue Law is in fact a special contribution. The label matters when testing whether its taxable event and base meet constitutional tax principles.
Tax revision appeal. It is inadmissible, by amount, against TFJA judgments annulling a resolution that found a company failed to prove the materiality of operations covered by invoices issued by a taxpayer on the final Article 69-B, fourth paragraph, global list.
Official heading (Spanish): RECURSO DE REVISIÓN FISCAL. ES IMPROCEDENTE, POR RAZÓN DE CUANTÍA, CONTRA LAS SENTENCIAS DEL TRIBUNAL FEDERAL DE JUSTICIA ADMINISTRATIVA QUE DECLAREN LA NULIDAD DE UNA RESOLUCIÓN QUE DETERMINE QUE UNA PERSONA MORAL NO ACREDITÓ LA MATERIALIDAD DE LAS OPERACIONES QUE AMPARAN LOS COMPROBANTES FISCALES EXPEDIDOS POR UN CONTRIBUYENTE QUE SE ENCUENTRA INCLUIDO EN EL LISTADO GLOBAL DEFINITIVO A QUE SE REFIERE EL ARTÍCULO 69-B, PÁRRAFO CUARTO, DEL CÓDIGO FISCAL DE LA FEDERACIÓN [APLICACIÓN ANALÓGICA DE LA TESIS DE JURISPRUDENCIA 2a./J. 26/2020 (10a.)].
Tax revision appeals are inadmissible by amount against TFJA judgments annulling findings that a company failed to prove materiality of dealings with a taxpayer on the final Article 69-B list. A nullity won usually becomes final.
Interest. A refund of a tax payment does not oblige the tax authority to pay interest merely because the underlying provision was declared unconstitutional.
Official heading (Spanish): INTERESES. LA DEVOLUCIÓN DEL PAGO DE LA CONTRIBUCIÓN NO IMPLICA PARA LA AUTORIDAD HACENDARIA LA OBLIGACIÓN DE CUBRIR AQUÉLLOS CON MOTIVO DE QUE LA NORMA FUE DECLARADA INCONSTITUCIONAL.
Even if the local rule requiring licenses for urban works is declared unconstitutional, refunding the payment does not by itself oblige the tax authority to pay interest. Plan on refunds without interest.
Registry service fees. Items 12 and 11 of section IV of the tariffs annexed to Chihuahua's 2020 and 2021 Revenue Laws, charging $15,000.00 for recording transfers of real property title or security interests over it, violate the principle of tax proportionality.
Official heading (Spanish): DERECHOS POR SERVICIOS REGISTRALES. LOS NUMERALES 12 Y 11 DEL APARTADO IV DE LAS TARIFAS ANEXAS A LAS LEYES DE INGRESOS DEL ESTADO DE CHIHUAHUA PARA LOS EJERCICIOS FISCALES 2020 Y 2021, RESPECTIVAMENTE, QUE PREVÉN EL COBRO DE $15,000.00 POR EL SERVICIO DE INSCRIPCIONES TRASLATIVAS DE DOMINIO DE PROPIEDAD INMUEBLE O GARANTÍAS CONSTITUIDAS SOBRE ÉSTOS, VIOLAN EL PRINCIPIO DE PROPORCIONALIDAD TRIBUTARIA.
The flat $15,000.00 fee for recording real-property transfers or security interests, set in items 12 and 11 of section IV of Chihuahua's 2020 and 2021 revenue-law tariffs, violates tax proportionality. This opens a path to recover amounts paid.
Value-added tax. Debt assignment agreements do not extinguish obligations for purposes of the first paragraph of article 1-B of that law.
Official heading (Spanish): IMPUESTO AL VALOR AGREGADO. CONVENIOS DE CESIÓN DE DEUDAS NO EXTINGUEN OBLIGACIONES PARA EFECTOS DEL ARTÍCULO 1-B, PRIMER PÁRRAFO DE LA LEY DE LA MATERIA.-
A debt assignment merely transfers obligations without extinguishing them, so it does not count as actual collection under the first paragraph of article 1-B of the VAT Law. Avoid structuring it as payment.
Value-added tax. Assignment of debts is not payment of the tax passed on for creditability under article 5, section III of that law.
Official heading (Spanish): IMPUESTO AL VALOR AGREGADO. LA CESIÓN DE DEUDAS NO CONSTITUYE EL PAGO DEL IMPUESTO TRASLADADO PARA EFECTOS DE SU ACREDITAMIENTO CONFORME AL ARTÍCULO 5, FRACCIÓN III DE LA LEY DE LA MATERIA.-
Debt assignment agreements do not meet article 5, section III of the VAT Law, so they cannot support crediting passed-on tax. Make an actual payment before crediting.
Personal notification under article 136 of the Federal Tax Code. Exclusion for vulnerable groups, the elderly and persons lacking capacity.
Official heading (Spanish): NOTIFICACIÓN PERSONAL EN TÉRMINOS DE LO DISPUESTO POR EL ARTÍCULO 136 DEL CÓDIGO FISCAL DE LA FEDERACIÓN, TRATÁNDOSE DE GRUPOS VULNERABLES, ADULTOS MAYORES Y PERSONA INCAPAZ, EXCLUSIÓN DE LA.-
The ruling excludes applying article 136 of the Federal Tax Code to personal notifications served on older adults or persons lacking capacity in a vulnerable situation, when the person served belongs to that group.
Field audit. Failing to invite the taxpayer, legal representative or governing bodies under the last paragraph of article 42 of the Federal Tax Code has no legal consequence.
Official heading (Spanish): VISITA DOMICILIARIA. LA OMISIÓN DE FORMULAR UNA INVITACIÓN AL CONTRIBUYENTE, REPRESENTANTE LEGAL O LOS ÓRGANOS DE DIRECCIÓN DE UNA PERSONA MORAL, PREVISTA EN EL ÚLTIMO PÁRRAFO DEL NUMERAL 42 DEL CÓDIGO FISCAL DE LA FEDERACIÓN, NO TIENE UNA CONSECUENCIA JURÍDICA EN CASO DE NO EFECTUARSE.-
Omitting the invitation under the last paragraph of article 42 of the Federal Tax Code does not affect the lawfulness of the field audit. It carries no legal consequence and is not a strong nullity argument on its own.
Tax revision appeal (revisión fiscal). It is inadmissible against TFJA judgments annulling an act on both substantive and formal grounds if the grievances challenge only the formal aspects and not the substantive ones.
Official heading (Spanish): REVISIÓN FISCAL. ES IMPROCEDENTE EL RECURSO INTERPUESTO CONTRA LAS SENTENCIAS DEL TRIBUNAL FEDERAL DE JUSTICIA ADMINISTRATIVA QUE DECLARAN LA NULIDAD DEL ACTO ADMINISTRATIVO IMPUGNADO POR VICIOS DE FONDO Y DE FORMA, SI ÚNICAMENTE SE PLANTEAN AGRAVIOS CONTRA LOS ASPECTOS FORMALES, Y NO RESPECTO A LOS DE FONDO.
A tax revision appeal is inadmissible when the TFJA annulled on both substantive and formal grounds and the authority attacks only the formal ones. The grievances must also reach the substantive nullity, which independently supports the ruling.
Appeal in indirect amparo. The filing period runs from the day after the notice of the judgment takes effect, not from when the appellant receives copies of it, under Articles 22 and 86 of the Amparo Law.
Official heading (Spanish): RECURSO DE REVISIÓN EN EL JUICIO DE AMPARO INDIRECTO. EL PLAZO PARA SU INTERPOSICIÓN DEBE COMPUTARSE A PARTIR DEL DÍA SIGUIENTE AL EN QUE SURTA EFECTOS LA NOTIFICACIÓN DE LA SENTENCIA RECURRIDA Y NO DESDE QUE EL RECURRENTE RECIBA COPIAS DE ÉSTA, CONFORME A LOS ARTÍCULOS 22 Y 86 DE LA LEY RELATIVA (APLICACIÓN ANALÓGICA DE LA TESIS DE JURISPRUDENCIA P./J. 1/2010).
The appeal period in indirect amparo runs from the day after notice of the judgment takes effect, not from receiving copies (Articles 22 and 86 of the Amparo Law). Picking up copies late does not extend the deadline.
Tax mailbox. Rules 2.2.6 (2015 Miscellaneous Tax Resolution) and 2.2.7 (2016 and 2017) do not violate Article 17-K, last paragraph, of the Federal Tax Code by requiring taxpayers to enter one to five email addresses to receive the notice.
Official heading (Spanish): BUZÓN TRIBUTARIO. LAS REGLAS 2.2.6. Y 2.2.7. DE LAS RESOLUCIONES MISCELÁNEAS FISCALES PARA 2015, LA PRIMERA, Y PARA 2016 Y 2017, LA SEGUNDA, NO VULNERAN EL ARTÍCULO 17-K, ÚLTIMO PÁRRAFO, DEL CÓDIGO FISCAL DE LA FEDERACIÓN, AL PREVER QUE PARA RECIBIR EL AVISO DE NOTIFICACIÓN RESPECTIVO, LOS CONTRIBUYENTES INGRESARÁN ENTRE UNA Y MÁXIMO CINCO DIRECCIONES DE CORREO ELECTRÓNICO.
Requiring taxpayers to register one to five email addresses to receive tax mailbox notices (rules 2.2.6 and 2.2.7 of the Miscellaneous Tax Resolutions) does not breach Article 17-K of the Federal Tax Code.
VAT refund request. The deadline to file an administrative appeal (recurso de revocación) against its denial runs from the notice of the resolution concluding the authority's verification powers to determine whether the refund is proper.
Official heading (Spanish): SOLICITUD DE DEVOLUCIÓN DE SALDO A FAVOR DEL IMPUESTO AL VALOR AGREGADO (IVA). EL CÓMPUTO DEL PLAZO PARA INTERPONER EL RECURSO DE REVOCACIÓN EN CONTRA DE SU NEGATIVA, INICIA A PARTIR DE QUE SE NOTIFICÓ LA RESOLUCIÓN CON LA QUE CONCLUYERON LAS FACULTADES DE COMPROBACIÓN DE LA AUTORIDAD HACENDARIA PARA DETERMINAR SU PROCEDENCIA.
The deadline for an administrative appeal against a VAT refund denial starts with notice of the resolution concluding the authority's verification powers, not earlier. Calendar that date carefully.
Correction of company classification for work-risk insurance premiums. When it takes effect if the employer omitted or misstated data. Legal grounds and reasoning.
Official heading (Spanish): RECTIFICACIÓN DE LA CLASIFICACIÓN DE LAS EMPRESAS PARA LA DETERMINACIÓN Y PAGO DE LA PRIMA EN EL SEGURO DE RIESGOS DE TRABAJO, MOMENTO EN EL CUAL SURTE EFECTOS CUANDO EXISTE OMISIÓN O IMPRECISIÓN DEL PATRÓN EN SUS DECLARACIONES. FUNDAMENTACIÓN Y MOTIVACIÓN DE LA.-
When an employer omits or misstates data in its filings, the correction of its work-risk premium classification must explain its causes and reasons. The legal grounds and reasoning determine when it takes effect.
Territorial competence of IMSS sub-delegations. For audits and assessments on fixed-term construction works, the work site's address governs.
Official heading (Spanish): COMPETENCIA TERRITORIAL DE LAS SUBDELEGACIONES DEL INSTITUTO MEXICANO DEL SEGURO SOCIAL, TRATÁNDOSE DEL EJERCICIO DE LAS FACULTADES DE COMPROBACIÓN Y DETERMINACIÓN DE CONTRIBUCIONES VINCULADAS A LA EJECUCIÓN DE OBRAS DE CONSTRUCCIÓN POR TIEMPO DETERMINADO, SE DEBE ATENDER AL DOMICILIO DONDE SE ENCUENTRA UBICADO EL CENTRO DE TRABAJO.-
For fixed-term construction works, the territorial competence of IMSS sub-delegations to audit and assess contributions is set by the address of the work site, not another.
Fines under the Anti-Money Laundering Law. Imposing them requires exhausting the sanctioning procedure of the Federal Administrative Procedure Law.
Official heading (Spanish): MULTAS POR INFRACCIONES A LA LEY FEDERAL PARA LA PREVENCIÓN E IDENTIFICACIÓN DE OPERACIONES CON RECURSOS DE PROCEDENCIA ILÍCITA, PARA SU IMPOSICIÓN SE REQUIERE AGOTAR EL PROCEDIMIENTO SANCIONADOR PREVISTO EN LA LEY FEDERAL DE PROCEDIMIENTO ADMINISTRATIVO.-
To impose fines for breaches of the Anti-Money Laundering Law (LFPIORPI), the sanctioning procedure of the Federal Administrative Procedure Law must be exhausted. Article 72 sets an obligation, not a discretionary power.
Entities and trusts authorized to receive tax-deductible donations. Rule 3.10.11, second and fourth paragraphs, of the 2019 Miscellaneous Tax Resolution, requiring transparency reports on donations for the September 2017 earthquakes even if none were received, does not violate the reserve-of-law principle.
Official heading (Spanish): PERSONAS MORALES Y FIDEICOMISOS AUTORIZADOS PARA RECIBIR DONATIVOS DEDUCIBLES DE IMPUESTOS. LA REGLA 3.10.11., SEGUNDO Y CUARTO PÁRRAFOS, DE LA RESOLUCIÓN MISCELÁNEA FISCAL PARA 2019, AL PREVER QUE DEBEN PRESENTAR LOS "INFORMES DE TRANSPARENCIA RELACIONADOS CON DONATIVOS RECIBIDOS POR LOS SISMOS OCURRIDOS EN MÉXICO DURANTE EL MES DE SEPTIEMBRE DE 2017", AUN CUANDO NO LOS HAYAN RECIBIDO, NO VIOLA EL PRINCIPIO DE RESERVA DE LEY.
Rule 3.10.11, second and fourth paragraphs, of the 2019 tax miscellaneous rules requires transparency reports on September 2017 earthquake donations even if none were received, and does not violate reserve of law. Donees should file them regardless.
Entities and trusts authorized to receive tax-deductible donations. Rule 3.10.11, fourth paragraph, of the 2019 Miscellaneous Tax Resolution, requiring earthquake-donation transparency reports even if no donations were received, violates hierarchical subordination by imposing an obligation not found in Article 82, section VI of the Income Tax Law.
Official heading (Spanish): PERSONAS MORALES Y FIDEICOMISOS AUTORIZADOS PARA RECIBIR DONATIVOS DEDUCIBLES DE IMPUESTOS. LA REGLA 3.10.11., CUARTO PÁRRAFO, DE LA RESOLUCIÓN MISCELÁNEA FISCAL PARA 2019, AL PREVER QUE DEBEN PRESENTAR LOS "INFORMES DE TRANSPARENCIA RELACIONADOS CON DONATIVOS RECIBIDOS POR LOS SISMOS OCURRIDOS EN MÉXICO DURANTE EL MES DE SEPTIEMBRE DE 2017", AUN CUANDO NO LOS HAYAN RECIBIDO, VIOLA EL PRINCIPIO DE SUBORDINACIÓN JERÁRQUICA, AL IMPONER UNA OBLIGACIÓN NO PREVISTA EN EL ARTÍCULO 82, FRACCIÓN VI, DE LA LEY DEL IMPUESTO SOBRE LA RENTA.
Rule 3.10.11, fourth paragraph, of the 2019 tax miscellaneous rules breaches hierarchical subordination: it demands 2017 earthquake-donation reports even when nothing was received, an obligation absent from Article 82, section VI of the Income Tax Law. Grounds to challenge penalties.
Real estate acquisition tax. Article 113 of the Mexico City Tax Code in force in 2020 and 2021, containing the rate schedule, violates the principle of tax proportionality under Article 31, section IV of the Constitution.
Official heading (Spanish): IMPUESTO SOBRE ADQUISICIÓN DE INMUEBLES. EL ARTÍCULO 113 DEL CÓDIGO FISCAL DE LA CIUDAD DE MÉXICO, VIGENTE EN 2020 Y 2021, QUE CONTIENE LA TARIFA PARA EL CÁLCULO DEL IMPUESTO RELATIVO, VIOLA EL PRINCIPIO DE PROPORCIONALIDAD TRIBUTARIA PREVISTO EN EL ARTÍCULO 31, FRACCIÓN IV, DE LA CONSTITUCIÓN POLÍTICA DE LOS ESTADOS UNIDOS MEXICANOS.
Article 113 of the Mexico City Tax Code, in force in 2020 and 2021, violates tax proportionality because its real estate acquisition tax schedule lacks progressivity. This opens a path to challenge the tax.
VAT. Income earned by municipalities or their agencies as surcharges, enforcement costs and/or penalties for independent drinking-water supply is subject to VAT, under Articles 2-A, section II, subsection h), 3 and 18 of the VAT Law.
Official heading (Spanish): IMPUESTO AL VALOR AGREGADO (IVA). LOS INGRESOS QUE OBTENGAN LOS MUNICIPIOS O SUS ORGANISMOS DESCENTRALIZADOS POR CONCEPTO DE "RECARGOS", "GASTOS DE EJECUCIÓN" Y/O "SANCIONES" –O ALGÚN OTRO CONCEPTO SIMILAR– POR EL COBRO DEL SERVICIO INDEPENDIENTE DE SUMINISTRO DE AGUA POTABLE, SON OBJETO DE ESE TRIBUTO, EN TÉRMINOS DE LOS ARTÍCULOS 2o.-A, FRACCIÓN II, INCISO H), 3o. Y 18 DE LA LEY RELATIVA.
Surcharges, enforcement costs and penalties collected by a municipality or its agency for independent water supply are subject to VAT under Articles 2-A, section II, subsection h), 3 and 18. The tax reaches the ancillary charges, not just the service.
Tax self-correction. Exercising this right during a desk audit does not require the tax authority to first issue the observations letter referred to in Article 48, section VIII of the Federal Tax Code.
Official heading (Spanish): AUTOCORRECCIÓN EN MATERIA FISCAL. EL EJERCICIO DE ESE DERECHO DURANTE LA SUSTANCIACIÓN DE UNA REVISIÓN DE GABINETE, NO ESTÁ SUJETO A QUE LA AUTORIDAD FISCALIZADORA EMITA PREVIAMENTE EL OFICIO DE OBSERVACIONES A QUE SE REFIERE EL ARTÍCULO 48, FRACCIÓN VIII, DEL CÓDIGO FISCAL DE LA FEDERACIÓN.
A taxpayer may self-correct during a desk audit without waiting for the observations letter under Article 48, section VIII of the Federal Tax Code. This allows correcting returns before an assessment is issued.
Refund of balance in favor. A denial for errors in the application is unlawful if the authority does not request a clarification within ten days.
Official heading (Spanish): DEVOLUCIÓN DEL SALDO A FAVOR. LA NEGATIVA POR ERROR EN LOS DATOS DE LA SOLICITUD ES ILEGAL SI LA AUTORIDAD NO REQUIERE AL CONTRIBUYENTE EN UN PLAZO DE DIEZ DÍAS QUE ACLARE DICHOS DATOS.-
Denying a balance-in-favor refund for errors in the application is unlawful if the authority did not ask the taxpayer to clarify within ten days. That omission is a useful ground for defense.
Power under article 22, ninth paragraph, of the Federal Tax Code, and its scope.
Official heading (Spanish): FACULTAD PREVISTA EN EL ARTÍCULO 22, NOVENO PÁRRAFO, DEL CÓDIGO FISCAL DE LA FEDERACIÓN, SU ALCANCE.-
In a refund request, the authority may verify the documents, data and information the taxpayer submits to confirm that the claim is proper. This is the basis of its power under article 22, ninth paragraph, of the Federal Tax Code.
Tax domicile verification. The one carried out to check that the taxpayer has assets, staff and infrastructure for its activity must include inspection at branches or premises.
Official heading (Spanish): VERIFICACIÓN DEL DOMICILIO FISCAL. LA REALIZADA POR LA AUTORIDAD A FIN DE COMPROBAR QUE EL CONTRIBUYENTE CUENTA CON ACTIVOS, PERSONAL E INFRAESTRUCTURA PARA LLEVAR A CABO SU ACTIVIDAD, DEBE COMPRENDER LA INSPECCIÓN EFECTUADA EN EL DOMICILIO DE LAS SUCURSALES O LOCALES.-
A tax domicile verification to check that the taxpayer has assets, staff and infrastructure must include inspecting branches or premises. The authority may treat as tax domicile any place meeting a scenario in article 10 of the Federal Tax Code.
Simplified Tax Regime (RIF). The 2 million peso limit in article 111 of the Income Tax Law excludes VAT and IEPS charged.
Official heading (Spanish): RÉGIMEN DE INCORPORACIÓN FISCAL. EL MONTO DE DOS MILLONES DE PESOS PREVISTO EN EL PRIMER PÁRRAFO, DEL ARTÍCULO 111, DE LA LEY DEL IMPUESTO SOBRE LA RENTA, NO DEBE CONSIDERAR LOS IMPUESTOS TRASLADADOS, COMO INGRESOS PROPIOS DE LA ACTIVIDAD EMPRESARIAL DEL CONTRIBUYENTE.-
For the 2 million peso threshold in article 111 of the Income Tax Law under the RIF, taxes charged to customers, such as VAT or IEPS, are not counted as the taxpayer's own business income.
Competence. Legal grounds. The letter summoning the taxpayer to present facts and omissions before a possible assessment must state them.
Official heading (Spanish): COMPETENCIA. FUNDAMENTACIÓN. EL OFICIO EMITIDO POR LA AUTORIDAD EN EL QUE SE CITA AL CONTRIBUYENTE PARA DARLE A CONOCER LOS HECHOS Y OMISIONES, PREVIO A LA DETERMINACIÓN DE UN POSIBLE CRÉDITO DEBE CONTENERLA.-
The letter that summons the taxpayer to present facts and omissions before a possible assessment must state the legal grounds for the authority's competence and powers. If these are missing, the act is open to challenge.
Simplified Tax Regime (RIF). Expenses and investments under 5,000 pesos are deductible for income tax even if paid in cash.
Official heading (Spanish): RÉGIMEN DE INCORPORACIÓN FISCAL. LOS PAGOS EFECTUADOS POR GASTOS E INVERSIONES, MENORES A CINCO MIL PESOS, SON DEDUCIBLES PARA EFECTOS DEL IMPUESTO SOBRE LA RENTA, AUN CUANDO SEAN PAGADOS EN EFECTIVO Y NO POR TRANSFERENCIA ELECTRÓNICA DE FONDOS, CHEQUE NOMINATIVO DE LA CUENTA DEL CONTRIBUYENTE, TARJETA DE CRÉDITO, DE DÉBITO, DE SERVICIOS, O LOS DENOMINADOS MONEDEROS ELECTRÓNICOS AUTORIZADOS POR EL SERVICIO DE ADMINISTRACIÓN TRIBUTARIA.-
Under the RIF, expenses and investments under 5,000 pesos are deductible for income tax even if paid in cash rather than by transfer, nominative check, card or SAT-authorized electronic wallet.
Complaint. The plaintiff's duty to prove the facts underlying its claim.
Official heading (Spanish): QUEJA.- OBLIGACIÓN DE LA PARTE ACTORA DE PROBAR LOS HECHOS CONSTITUTIVOS DE SU ACCIÓN.-
In a complaint, the plaintiff must prove the facts underlying its claim, not merely state them. This follows from article 58, section II, subsection b), of the Federal Contentious-Administrative Procedure Law. Offer evidence with the complaint.
Rule 2.2.4 of the 2017 Miscellaneous Tax Resolution does not conflict with articles 36 and 39 of the Federal Tax Code.
Official heading (Spanish): REGLA 2.2.4. DE LA RESOLUCIÓN MISCELÁNEA FISCAL DEL EJERCICIO 2017, PUBLICADA EN EL DIARIO OFICIAL DE LA FEDERACIÓN EL 23 DE DICIEMBRE DE 2016, NO CONTRAVIENE LOS ARTÍCULOS 36 Y 39, DEL CÓDIGO FISCAL DE LA FEDERACIÓN.-
Rule 2.2.4 of the 2017 Miscellaneous Tax Resolution does not conflict with articles 36 and 39 of the Federal Tax Code, because it does not impose burdens or consequences the law does not provide.
Domicile verification report. Given its nature, the requirement in article 49, section III, of the Federal Tax Code must be met.
Official heading (Spanish): ACTA DE VERIFICACIÓN DE DOMICILIO, ACORDE A SU NATURALEZA RESULTA INDISPENSABLE CUMPLIR CON EL REQUISITO PREVISTO EN LA FRACCIÓN III DEL ARTÍCULO 49 DEL CÓDIGO FISCAL DE LA FEDERACIÓN.-
A domicile verification report must meet article 49, section III, of the Federal Tax Code: it must be drawn up in detail in the presence of two witnesses. This is an essential formality, and its omission can support nullity.
Payment demand and seizure report without identified assets, served under article 137, third paragraph, of the Federal Tax Code. A nullity action is inadmissible.
Official heading (Spanish): ACTA DE REQUERIMIENTO DE PAGO Y EMBARGO SIN SEÑALAMIENTO DE BIENES, CUANDO ES NOTIFICADA DE CONFORMIDAD CON EL ARTÍCULO 137, TERCER PÁRRAFO, DEL CÓDIGO FISCAL DE LA FEDERACIÓN, RESULTA IMPROCEDENTE EL JUICIO CONTENCIOSO ADMINISTRATIVO, AL NO CONFIGURARSE ALGUNA DE LAS EXCEPCIONES PREVISTAS AL ARTÍCULO 127 DEL REFERIDO ORDENAMIENTO JURÍDICO.-
If a payment demand and seizure report without identified assets is served under article 137, third paragraph, of the Federal Tax Code, a nullity action is inadmissible unless an exception in article 127 applies.
Income tax withholder on dividends distributed to shareholders. It may not request a refund of the tax withheld.
Official heading (Spanish): RETENEDOR DEL IMPUESTO SOBRE LA RENTA POR CONCEPTO DE DIVIDENDOS DISTRIBUIDOS A SUS SOCIOS. NO LE CORRESPONDE SOLICITAR LA DEVOLUCIÓN DEL IMPUESTO RETENIDO.-
A company that withheld and paid income tax on dividends to its shareholders may not request a refund of the withheld tax. As withholder, it lacks standing to claim it.
Nullity action before the TFJA. It lies against the express resolution on a clarification request processed under article 17-H of the Federal Tax Code; a fictitious denial may be challenged once the three months of article 37 have elapsed.
Official heading (Spanish): JUICIO CONTENCIOSO ADMINISTRATIVO FEDERAL. PROCEDE CONTRA LA RESOLUCIÓN EXPRESA RECAÍDA A LA INSTANCIA DE ACLARACIÓN QUE SE HAYA SUSTANCIADO Y RESUELTO DE CONFORMIDAD CON EL PROCEDIMIENTO ESTABLECIDO EN EL ARTÍCULO 17-H DEL CÓDIGO FISCAL DE LA FEDERACIÓN; Y SI FUERA RECLAMABLE LA NEGATIVA FICTA, SE ACTUALIZARÁ UNA VEZ QUE TRANSCURRA EN DEMASÍA EL PLAZO DE TRES MESES QUE AL EFECTO DISPONE EL ARTÍCULO 37 DEL CÓDIGO CITADO.-
A nullity action lies against the express ruling on a clarification request filed under article 17-H of the Federal Tax Code. Where a fictitious denial applies, it arises once the three months of article 37 pass. Useful for timely challenges to digital seal restrictions or cancellations.
Electronic notification. It is deemed made by publication in the jurisdictional bulletin alone, regardless of whether electronic notices are sent.
Official heading (Spanish): NOTIFICACIÓN ELECTRÓNICA. DEBE ENTENDERSE POR REALIZADA CON LA SOLA PUBLICACIÓN EN EL BOLETÍN JURISDICCIONAL Y CON INDEPENDENCIA DEL ENVÍO DE LOS AVISOS ELECTRÓNICOS.-
Electronic notification takes effect upon publication in the jurisdictional bulletin, even if the electronic notices never arrive. Parties must check the bulletin often enough to stay informed, so build a routine review of it for every pending case.
Contracts. They are not, by themselves, suitable documents to prove that the agreed services were actually rendered.
Official heading (Spanish): CONTRATOS. NO SON DOCUMENTOS IDÓNEOS PARA ACREDITAR POR SÍ MISMOS LA MATERIALIDAD DE LOS SERVICIOS PACTADOS.-
To prove that a recorded transaction actually took place, contracts alone are not enough: they show the parties' intent, not that the service was performed. Gather deliverables, correspondence and other evidence of performance.
Taxpayer Ombudsman (PRODECON). Its recommendations are not binding on the TFJA.
Official heading (Spanish): PROCURADURÍA DE LA DEFENSA DEL CONTRIBUYENTE, SUS RECOMENDACIONES NO SON VINCULANTES PARA EL TRIBUNAL FEDERAL DE JUSTICIA ADMINISTRATIVA.-
PRODECON recommendations have no imperative force and do not bind the TFJA, which rules autonomously with full jurisdiction. Do not present them as binding authority in a complaint; at most they offer supporting argument.
Fictitious denial. If it is not established, the action must be dismissed.
Official heading (Spanish): NEGATIVA FICTA.- SI NO SE CONFIGURA, SE DEBE SOBRESEER EL JUICIO.-
If a plaintiff sues over a fictitious denial and the authority's answer attaches proof that it did respond, no fictitious denial exists and the case is dismissed. Before filing, confirm that the period truly ran without any response.
Competence of administrative authorities. The TFJA must review it against the provisions cited in the act of burden, notwithstanding those cited in the answer to the complaint.
Official heading (Spanish): COMPETENCIA DE LAS AUTORIDADES ADMINISTRATIVAS. EL TRIBUNAL FEDERAL DE JUSTICIA ADMINISTRATIVA DEBE ANALIZARLA A LA LUZ DE LOS PRECEPTOS CITADOS EN EL ACTO DE MOLESTIA, SIN PERJUICIO DE LOS CITADOS EN LA CONTESTACIÓN A LA DEMANDA.-
An authority's competence is assessed on the provisions cited in the challenged act. If its answer changes or adds legal grounds, the change is disregarded. This lets a taxpayer contest competence without the authority fixing the defect during the case.
Administrative appeal (recurso de revocación). In refund proceedings, the plaintiff may offer new evidence not submitted with the refund request, under article 123, section IV, last paragraph, and article 130 of the Federal Tax Code.
Official heading (Spanish): RECURSO DE REVOCACIÓN. TRATÁNDOSE DE ACTOS PROVENIENTES DEL PROCEDIMIENTO DE DEVOLUCIÓN, EL ACTOR PUEDE OFRECER PRUEBAS NOVEDOSAS QUE NO FUERON EXHIBIDAS EN SU SOLICITUD DE DEVOLUCIÓN DE CONFORMIDAD CON LO PREVISTO EN EL ARTÍCULO 123, FRACCIÓN IV, ÚLTIMO PÁRRAFO Y 130 DEL CÓDIGO FISCAL DE LA FEDERACIÓN.-
In an administrative appeal against a refund ruling, the taxpayer may submit evidence not filed with the original request, under articles 123, section IV, last paragraph, and 130 of the Federal Tax Code. The authority must admit and weigh it.
Expert accounting evidence. It is insufficient to prove the materiality of transactions questioned by the tax authority if it merely shows their accounting entries.
Official heading (Spanish): PRUEBA PERICIAL EN MATERIA CONTABLE. RESULTA INSUFICIENTE PARA ACREDITAR LA MATERIALIDAD DE LAS OPERACIONES OBSERVADAS POR LA AUTORIDAD FISCAL, SI LA MISMA SE ENCUENTRA ENCAMINADA A DEMOSTRAR ÚNICAMENTE EL REGISTRO CONTABLE DE LAS MISMAS.-
An expert accounting report showing only that transactions were recorded does not prove materiality, meaning that they actually took place. Defending questioned transactions requires evidence of delivery or performance.
Permanent establishment. It does not arise merely because the foreign company holds the majority of the Mexican company's shares.
Official heading (Spanish): ESTABLECIMIENTO PERMANENTE. NO SE ACTUALIZA POR EL SOLO HECHO QUE LA EMPRESA EXTRANJERA OSTENTE LA MAYORÍA DE LAS ACCIONES DE LA EMPRESA NACIONAL.-
Majority share ownership alone does not make the Mexican company a permanent establishment of the foreign one, and the authority cannot assess it on that sole basis. Useful for groups with Mexican subsidiaries.
Burden of proof. Its distribution in the federal administrative action.
Official heading (Spanish): CARGAS PROBATORIAS.- DISTRIBUCIÓN EN EL JUICIO CONTENCIOSO ADMINISTRATIVO FEDERAL.-
Whoever asserts must prove their facts; whoever denies must prove only if the denial implies asserting a fact. When a positive fact is set against a negative one, the burden lies with the one asserting. Define what each party must prove.
Tax consolidation regime. The controlling company must pay deferred income tax in updated form.
Official heading (Spanish): RÉGIMEN DE CONSOLIDACIÓN FISCAL. LA SOCIEDAD CONTROLADORA TIENE LA OBLIGACIÓN DE ENTERAR EL IMPUESTO SOBRE LA RENTA DIFERIDO, DE MANERA ACTUALIZADA.-
The controlling company must pay deferred income tax for years before 2005 in updated form, under section VI of the applicable transitory article. Review pending balances from the consolidation regime.
Foreign trade specialized Chambers. Their jurisdiction depends on the laws actually applied, regardless of the type of tax assessed.
Official heading (Spanish): SALAS ESPECIALIZADAS EN MATERIA DE COMERCIO EXTERIOR. SU COMPETENCIA SE RIGE POR LOS ORDENAMIENTOS EFECTIVAMENTE APLICADOS INDEPENDIENTEMENTE DEL TIPO DE CONTRIBUCIÓN DETERMINADA.-
In a VAT case, the specialized chamber's jurisdiction depends not on the tax assessed but on the laws actually applied. If these are foreign trade laws, the specialized chamber hears the case.
Territorial incompetence motion. A report from the SAT, issued at the express request of the ISSSTE, is not suitable evidence to rebut the legal presumption that the address stated in the complaint is the taxpayer's tax domicile.
Official heading (Spanish): INCIDENTE DE INCOMPETENCIA POR RAZÓN DE TERRITORIO.- CASO EN EL QUE UN INFORME EMITIDO POR AUTORIDAD COMPETENTE DEL SERVICIO DE ADMINISTRACIÓN TRIBUTARIA, A SOLICITUD EXPRESA DE LA AUTORIDAD INCIDENTISTA DEL INSTITUTO DE SEGURIDAD Y SERVICIOS SOCIALES DE LOS TRABAJADORES DEL ESTADO, NO CONSTITUYE PRUEBA IDÓNEA PARA DESVIRTUAR LA PRESUNCIÓN LEGAL DE QUE EL DOMICILIO SEÑALADO POR LA PARTE ACTORA EN SU DEMANDA, ES SU DOMICILIO FISCAL.-
A SAT report, requested by the ISSSTE, stating that a pensioner is not in the taxpayer registry does not rebut the presumption in Article 34 of the TFJA Organic Law that the address in the complaint is the tax domicile.
Compliance with judgments in contentious-administrative proceedings. Redoing the field audit at the taxpayer's domicile within four months, when the tax assessment is annulled for formal defects under Article 57, section I, subsection b), of the Federal Law of Contentious Administrative Procedure, does not violate legal certainty or the inviolability of the home.
Official heading (Spanish): CUMPLIMIENTO DE SENTENCIAS EN EL JUICIO CONTENCIOSO ADMINISTRATIVO. LA REPOSICIÓN DE LA VISITA EN EL DOMICILIO DE LA CONTRIBUYENTE DENTRO DEL PLAZO DE CUATRO MESES, CUANDO SE DECLARA LA NULIDAD DEL CRÉDITO FISCAL POR VICIOS FORMALES A QUE SE REFIERE EL ARTÍCULO 57, FRACCIÓN I, INCISO B), DE LA LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO, NO CONTRAVIENE LOS DERECHOS DE SEGURIDAD JURÍDICA E INVIOLABILIDAD DEL DOMICILIO.
When a tax assessment is annulled for formal defects, redoing the field audit at the taxpayer's premises within four months (Article 57, section I, subsection b), LFPCA) does not violate legal certainty or home inviolability. A formal nullity does not end the audit.
Notice of the determining resolution in desk audits. Service by notice board is valid under the general rule of Article 134, section III of the Federal Tax Code when the taxpayer cannot be found at its tax address because it does not occupy it (law in force in 2013).
Official heading (Spanish): NOTIFICACIÓN DE LA RESOLUCIÓN DETERMINANTE EN LAS REVISIONES DE ESCRITORIO O GABINETE. ES VÁLIDA LA PRACTICADA POR ESTRADOS, CONFORME A LA REGLA GENERAL PREVISTA EN LA FRACCIÓN III DEL ARTÍCULO 134 DEL CÓDIGO FISCAL DE LA FEDERACIÓN, CUANDO EL CONTRIBUYENTE NO ES LOCALIZADO EN EL DOMICILIO FISCAL POR NO HABITARLO (LEGISLACIÓN VIGENTE EN 2013).
A desk-audit assessment may be served by notice board under Article 134, section III of the Federal Tax Code if the taxpayer no longer occupies its tax address. Keeping the tax address current prevents assessments being served unnoticed.
Value added tax. Articles 1-B and 5, section III of the VAT Law do not support treating civil-law set-off as a means of payment to credit the tax in a refund of overpaid tax (law in force in 2019 and 2020).
Official heading (Spanish): IMPUESTO AL VALOR AGREGADO. EL ANÁLISIS DE LOS ARTÍCULOS 1o.-B Y 5o., FRACCIÓN III, DE LA LEY RELATIVA, NO DA LUGAR A INTERPRETAR QUE EN LA DEVOLUCIÓN DE SALDO A FAVOR, LA FIGURA EXTINTIVA DE LA COMPENSACIÓN, APLICABLE EN EL DERECHO CIVIL, SEA UN MEDIO DE PAGO PARA ACREDITAR DICHO IMPUESTO (LEGISLACIÓN VIGENTE EN LOS EJERCICIOS FISCALES 2019 Y 2020).
For VAT refund claims in 2019 and 2020, civil-law set-off is not a valid means of payment to credit the tax (Articles 1-B and 5, section III). Actual payment must be shown.
Damages. Not available for lack of legal grounds in the letter answering the clarification request to cure irregularities that voided the digital seal certificate (CSD).
Official heading (Spanish): INDEMNIZACIÓN DE DAÑOS Y PERJUICIOS. RESULTA IMPROCEDENTE RESPECTO A LA AUSENCIA DE FUNDAMENTACIÓN DEL OFICIO POR EL QUE SE DA RESPUESTA A LA ACLARACIÓN PARA SUBSANAR LAS IRREGULARIDADES POR LAS QUE SE DEJÓ SIN EFECTOS EL CERTIFICADO DE SELLO DIGITAL PARA LA EXPEDICIÓN DE COMPROBANTES FISCALES DIGITALES POR INTERNET.-
A lack of legal grounds in the letter answering the clarification request to cure the irregularities that voided a digital seal certificate (CSD) does not, by itself, give rise to damages.
Undue payment. A refund is available for a tax assessment that was paid and later partially annulled, as to the excess wrongly paid.
Official heading (Spanish): PAGO DE LO INDEBIDO. ES PROCEDENTE LA DEVOLUCIÓN RESPECTO DE UN CRÉDITO FISCAL QUE FUE PAGADO Y DESPUÉS DECLARADO NULO PARCIALMENTE, EN RELACIÓN CON EL EXCEDENTE INDEBIDAMENTE ENTERADO.-
A refund, as an undue payment, is available for the excess paid when a tax assessment that was paid is later declared partially void. A taxpayer who paid to avoid collection and wins a partial nullity can claim the difference.
Last paragraph of rule 2.2.7 of the 2018 Miscellaneous Tax Resolution. It does not violate the principles of statutory reservation and hierarchical subordination.
Official heading (Spanish): ÚLTIMO PÁRRAFO DE LA REGLA 2.2.7 DE LA RESOLUCIÓN MISCELÁNEA FISCAL PARA 2018. NO CONTRAVIENE LOS PRINCIPIOS DE RESERVA DE LEY Y SUBORDINACIÓN JERÁRQUICA.-
The last paragraph of rule 2.2.7 of the 2018 Miscellaneous Tax Resolution does not violate statutory reservation or hierarchical subordination. It governs cases where the taxpayer does not choose a tax mailbox communication mechanism.
Reconsideration appeal under article 62 of the Federal Contentious-Administrative Procedure Law. It must be filed with the evidence showing the interim measure should be revoked or modified.
Official heading (Spanish): RECURSO DE RECLAMACIÓN RELATIVO AL ARTÍCULO 62 DE LA LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO, DEBE INTERPONERSE CON LOS MEDIOS DE PRUEBA CON LOS QUE ACREDITE LA REVOCACIÓN O MODIFICACIÓN DE LA MEDIDA CAUTELAR.-
A reconsideration appeal against the interlocutory ruling that finally decided an interim measure must be filed with the evidence showing why it should be revoked or modified. Have it ready before filing.
Reconsideration appeal under article 62 of the Federal Contentious-Administrative Procedure Law. The Chamber cannot lawfully revoke or modify the final interim measure granted by the instructing magistrate without a supporting cause.
Official heading (Spanish): RECURSO DE RECLAMACIÓN RELATIVO AL ARTÍCULO 62 DE LA LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO, LA SALA NO PUEDE LEGALMENTE MO¬DIFICAR O REVOCAR LA MEDIDA CAUTELAR DEFINITIVA QUE HAYA CONCEDIDO EL MAGISTRADO INSTRUCTOR, SI NO EXISTE CAUSA ALGUNA QUE LA SUSTENTE.-
The Chamber cannot revoke or modify the final interim measure granted by the instructing magistrate if the record contains no cause for doing so. A granted measure stands unless a proven reason exists.
Payment demand from the Guerrero State Superior Court on a bond issued to a private party for breach of the duty to repair damage. It cannot be challenged through a nullity action.
Official heading (Spanish): REQUERIMIENTO DE PAGO EMITIDO POR EL TRIBUNAL SUPERIOR DE JUSTICIA DEL ESTADO DE GUERRERO, RESPECTO DE UNA PÓLIZA DE FIANZA EXPEDIDA A UN PARTICULAR, POR CONCEPTO DE INCUMPLIMIENTO DEL FIADO A LA REPARACIÓN DEL DAÑO. NO ES IMPUGNABLE A TRAVÉS DEL JUICIO DE NULIDAD.-
A payment demand by the Guerrero State Superior Court on a bond issued to a private party for failure to repair damage cannot be challenged in a nullity action. It is not a demand for payment of guarantees in favor of the federal government.
Permanent establishment. It arises when a domestic company buys and exports motor vehicles solely for the operations of its related party.
Official heading (Spanish): ESTABLECIMIENTO PERMANENTE. SE ACTUALIZA EL SUPUESTO PARA SU CONSTITUCIÓN CUANDO UNA SOCIEDAD MERCANTIL EN TERRITORIO NACIONAL ADQUIERA Y EXPORTE VEHÍCULOS AUTOMOTRICES EXCLUSIVAMENTE PARA LOS FINES DE OPERACIÓN DE SU PARTE RELACIONADA.-
A Mexican company that buys and exports vehicles solely for its related party, its only customer, may constitute a permanent establishment of that party. Review contract manufacturing and distribution structures.
Value added tax. A refund is unavailable when a real estate company that sells homes contracts construction services from another person, since the exemption benefits only the final consumer.
Official heading (Spanish): IMPUESTO AL VALOR AGREGADO. NO PROCEDE SU DEVOLUCIÓN CUANDO UNA INMOBILIARIA, CUYO OBJETO ES LA ENAJENACIÓN DE VIVIENDAS, CONTRATA LA PRESTACIÓN DE SERVICIOS DE CONSTRUCCIÓN CON UNA DIVERSA PERSONA, FÍSICA O MORAL, PUES EL BENEFICIO DE EXENCIÓN OPERA ÚNICAMENTE RESPECTO DEL CONSUMIDOR FINAL.
A real estate developer that sells homes and subcontracts their construction cannot claim a VAT refund on those services: the exemption benefits only the final consumer. Budget that VAT as a cost.
Tax receipts issued by a company on the final global list under Article 69-B of the Federal Tax Code. Annulment of that list for late publication does not create reflected res judicata nor prevent the authority from exercising audit powers to verify the transactions' materiality.
Official heading (Spanish): COMPROBANTES FISCALES EMITIDOS POR UNA EMPRESA INCLUIDA EN EL LISTADO DEFINITIVO GLOBAL PREVISTO EN EL ARTÍCULO 69-B DEL CÓDIGO FISCAL DE LA FEDERACIÓN. LA DECLARATORIA DE NULIDAD DE DICHO LISTADO POR SU EMISIÓN EXTEMPORÁNEA NO CONFIGURA LA COSA JUZGADA REFLEJA NI TIENE EL ALCANCE DE IMPEDIR QUE LA AUTORIDAD EJERZA SUS FACULTADES DE COMPROBACIÓN PARA ACREDITAR LA MATERIALIDAD DE LAS OPERACIONES DE LOS CONTRIBUYENTES QUE LES HUBIERAN DADO EFECTOS FISCALES.
Annulling the final Article 69-B list for late publication does not create reflected res judicata or stop the SAT from verifying the materiality of transactions. Keep evidence of dealings with that supplier.
Business trust. Contributions from settlors are not activities taxed at 16%.
Official heading (Spanish): FIDEICOMISO EMPRESARIAL. APORTACIONES OTORGADAS POR LOS FIDEICOMITENTES NO PUEDEN CONSIDERARSE ACTOS O ACTIVIDADES GRAVADAS A LA TASA DEL 16%.-
In a business trust, settlors' contributions to the trust estate are not acts or activities taxed at 16% VAT. This is useful when structuring trusts to avoid improper VAT charges.
VAT. Sale of buildings for residential use is exempt, but that does not allow crediting the tax and therefore no refund is due.
Official heading (Spanish): IMPUESTO AL VALOR AGREGADO. LA ENAJENACIÓN DE CONSTRUCCIONES DESTINADAS A CASA HABITACIÓN SON ACTIVIDADES EXENTAS DE LA MENCIONADA CONTRIBUCIÓN, PERO ELLO NO IMPLICA EL ACREDITAMIENTO DEL IMPUESTO Y POR ENDE, NO PROCEDE SU DEVOLUCIÓN.-
The sale of buildings for residential use is VAT-exempt, but that does not allow crediting the tax, so no refund applies. Residential builders cannot recover VAT paid on inputs.
Strictly indispensable expenses. Activities taxed for VAT must also meet the requirements for the income tax deduction.
Official heading (Spanish): EROGACIONES ESTRICTAMENTE INDISPENSABLES. LAS ACTIVIDADES GRAVADAS EN TÉRMINOS DE LA LEY DEL IMPUESTO AL VALOR AGREGADO TAMBIÉN DEBEN OBSERVAR LOS REQUISITOS PREVISTOS PARA LA DEDUCCIÓN DEL IMPUESTO SOBRE LA RENTA.-
Activities subject to VAT must also meet the income tax deduction requirements, including that the expense be strictly indispensable. Invoices must carry the data needed to substantiate the expense.
Digital tax receipt (CFDI) for transactions with the general public. Issuing it without meeting applicable requirements does not breach Article 83, section VII of the Federal Tax Code, its regulations, or SAT general rules.
Official heading (Spanish): COMPROBANTE FISCAL DIGITAL POR INTERNET (CFDI) POR OPERACIONES CON EL PÚBLICO EN GENERAL. SU EXPEDICIÓN SIN CUMPLIR LOS REQUISITOS APLICABLES NO ACTUALIZA UNA INFRACCIÓN AL ARTÍCULO 83, FRACCIÓN VII, DEL CÓDIGO FISCAL DE LA FEDERACIÓN, A SU REGLAMENTO, O A LAS REGLAS DE CARÁCTER GENERAL QUE AL EFECTO EMITA EL SERVICIO DE ADMINISTRACIÓN TRIBUTARIA (SAT).
Issuing a CFDI for transactions with the general public without meeting its requirements is not an infraction under Article 83, section VII of the Federal Tax Code. Useful to contest fines on that basis.
Refund of overpaid taxes. The authority may analyze a request filed a second time for the same period and tax, provided a supplemental return justifies it.
Official heading (Spanish): DEVOLUCIÓN DE SALDO A FAVOR.- ES PROCEDENTE QUE LA AUTORIDAD ANALICE LA SOLICITUD, AUNQUE HAYA SIDO INTERPUESTA POR SEGUNDA OCASIÓN POR EL MISMO PERIODO E IMPUESTO, SIEMPRE Y CUANDO EXISTA UNA DECLARACIÓN COMPLEMENTARIA QUE LA JUSTIFIQUE.-
The authority must review a refund request filed a second time for the same period and tax if a supplemental return justifies it, since Article 22 of the Federal Tax Code does not limit the number of attempts. A rejected request does not always close the route.
Queja for omission. Timeliness requirements for admissibility (interpretation of Articles 239 and 239-B of the Federal Tax Code in force until December 31, 2005).
Official heading (Spanish): QUEJA POR OMISIÓN.- REQUISITOS DE OPORTUNIDAD PARA SU PROCEDENCIA (INTERPRETACIÓN DE LOS ARTÍCULOS 239 Y 239-B DEL CÓDIGO FISCAL DE LA FEDERACIÓN VIGENTE HASTA EL 31 DE DICIEMBRE DE 2005).-
The precedent covers timeliness requirements for a queja for omission under Articles 239 and 239-B of the Federal Tax Code in force until December 31, 2005. Read the full ruling before citing it.
Cumulative percentage increase. It applies when a second indexation is made.
Official heading (Spanish): INCREMENTO PORCENTUAL ACUMULADO. PROCEDE CUANDO SE REALIZA UNA SEGUNDA ACTUALIZACIÓN.-
The cumulative percentage increase under Article 17-A, sixth paragraph, applies only when a prior adjustment exists, that is, on a second indexation. It does not apply to the first. Check how many adjustments have occurred when calculating.
Double taxation. When a partnership is considered transparent.
Official heading (Spanish): DOBLE TRIBUTACIÓN.- SOCIEDAD DE PERSONAS (PARTNERSHIP), CUANDO SE CONSIDERAN COMO TRANSPARENTES.-
A transparent partnership is not a tax resident of the state where it was formed, since it does not pay its own tax there. This is key when analyzing tax treaty benefits.
Deductions in subcontracting. Union, travel, per diem, social welfare and training expenses are improper when claimed by the recipient of the services.
Official heading (Spanish): DEDUCCIONES EN LA SUBCONTRATACIÓN. SON IMPROCEDENTES, POR CONCEPTOS DE SINDICATO, VIAJE, VIÁTICOS, PREVISIÓN SOCIAL Y CAPACITACIÓN, CUANDO LAS SOLICITA EL BENEFICIARIO DE LOS SERVICIOS.-
The recipient of subcontracted services cannot deduct union, travel, per diem, social welfare and training expenses, since they benefit another party's workers. Review what your company deducts.
Field audit. Legal nature and purpose of partial reports, the last partial report and the final report (legislation in force before the December 8, 2020 reform).
Official heading (Spanish): VISITA DOMICILIARIA. NATURALEZA JURÍDICA Y OBJETO DE LAS ACTAS PARCIALES, LA ÚLTIMA ACTA PARCIAL Y EL ACTA FINAL. LEGISLACIÓN VIGENTE HASTA ANTES DE LA REFORMA PUBLICADA EL 08 DE DICIEMBRE DE 2020.-
The final report need not summarize every audit phase, since the partial reports and the last one already do. It only records whether arguments and evidence were submitted. Legislation before the December 8, 2020 reform applies.
Identification of the auditor. It is lawful if the initial partial report shows receipt of the audit order after the auditor identified himself.
Official heading (Spanish): IDENTIFICACIÓN DEL VISITADOR. RESULTA LEGAL SI DEL ACTA PARCIAL DE INICIO SE DESPRENDE LA RECEPCIÓN DE LA ORDEN DE VISITA PREVIA IDENTIFICACIÓN DEL VISITADOR.-
If, in the initial partial report, the person attending handwrote that the auditor identified himself, Article 44, section III, of the Federal Tax Code is satisfied.
Mexico-Spain double taxation treaty. Taxation of remuneration of Mexican individuals performing a public function in the other state is determined by permanent residence.
Official heading (Spanish): CONVENIO ENTRE LOS ESTADOS UNIDOS MEXICANOS Y EL REINO DE ESPAÑA PARA EVITAR LA DOBLE IMPOSICIÓN EN MATERIA DE IMPUESTOS SOBRE LA RENTA Y EL PATRIMONIO Y PREVENIR EL FRAUDE Y LA EVASIÓN FISCAL. LA SUJECIÓN IMPOSITIVA RESPECTO DE LAS REMUNERACIONES OBTENIDAS POR PERSONAS FÍSICAS MEXICANAS QUE LLEVAN A CABO UNA FUNCIÓN PÚBLICA EN TERRITORIO DEL OTRO ESTADO PARTE, SE DEFINE POR LA RESIDENCIA PERMANENTE.-
Under the Mexico-Spain treaty, a public official's pay is generally taxable only in the paying state. For Mexican individuals serving in the other state, taxation turns on permanent residence.
Tax review appeal. The president of the Collegiate Circuit Court lacks power to dismiss it at the initial order on noting that the judgment appealed annulled for a formal defect, even if binding precedent so classified it (scope and application of jurisprudence 2a./J. 252/2007).
Official heading (Spanish): REVISIÓN FISCAL. EL PRESIDENTE DEL TRIBUNAL COLEGIADO DE CIRCUITO CARECE DE FACULTADES PARA DESECHARLA EN EL AUTO INICIAL, POR ADVERTIR QUE EN LA SENTENCIA RECURRIDA SE DECLARÓ LA NULIDAD POR UN VICIO FORMAL, AUN CUANDO EXISTA JURISPRUDENCIA QUE ASÍ LO HAYA CALIFICADO (ALCANCE Y APLICACIÓN DE LA JURISPRUDENCIA 2a./J. 252/2007).
The Collegiate Circuit Court's president cannot summarily dismiss a tax review appeal merely because the judgment annulled for a formal defect, even given jurisprudence 2a./J. 252/2007. The full court must decide admissibility.
Adhesive review. It is admissible even if the party limits itself to contesting its counterpart's grievances in the main review appeal, though those statements must be ruled ineffective.
Official heading (Spanish): REVISIÓN ADHESIVA. ES PROCEDENTE AUN CUANDO QUIEN LA INTERPONGA SE LIMITE A CONTROVERTIR LOS AGRAVIOS VERTIDOS POR SU CONTRAPARTE EN EL RECURSO DE REVISIÓN PRINCIPAL, AUNQUE TALES MANIFESTACIONES DEBEN CALIFICARSE COMO INOPERANTES.
Adhesive review is admissible even if the party only rebuts its counterpart's grievances in the main review appeal, but those arguments are ruled ineffective. Add grievances of your own.
Burden of proof in the nullity action. It falls on the defendant authority when it denies that tax assessments exist against the plaintiff and asserts they are self-assessed payment proposals, when contested under Article 16, section II of the Federal Law of Administrative Litigation Procedure.
Official heading (Spanish): CARGA PROBATORIA EN EL JUICIO DE NULIDAD. CORRESPONDE A LA AUTORIDAD DEMANDADA AL NEGAR LA EXISTENCIA DE CRÉDITOS FISCALES A CARGO DE LA ACTORA Y AFIRMAR QUE SE TRATA DE PROPUESTAS DE PAGO AUTOLIQUIDADAS, CUANDO SON CONTROVERTIDOS EN TÉRMINOS DEL ARTÍCULO 16, FRACCIÓN II, DE LA LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO.
When the authority denies that tax assessments exist and calls them self-assessed payment proposals, it must prove that (Article 16, section II, Federal Law of Administrative Litigation Procedure): its denial is qualified and shifts the burden to it.
Property tax. The tax principles do not apply to Article 48 of the 2020 Revenue Law of the Municipality of León, Guanajuato, which grants a tax benefit to properties outside the urban and suburban limits in the land value plan.
Official heading (Spanish): IMPUESTO PREDIAL. AL ARTÍCULO 48 DE LA LEY DE INGRESOS PARA EL MUNICIPIO DE LEÓN, GUANAJUATO, PARA EL EJERCICIO FISCAL DEL AÑO 2020, QUE PREVÉ UN BENEFICIO FISCAL PARA LOS CONTRIBUYENTES CUYOS INMUEBLES ESTÁN UBICADOS FUERA DE LOS LÍMITES URBANOS Y SUBURBANOS SEÑALADOS EN EL PLANO DE VALORES DE TERRENO PARA DICHO MUNICIPIO, NO LE SON APLICABLES LOS PRINCIPIOS DE JUSTICIA TRIBUTARIA.
The tax incentive in Article 48 of León, Guanajuato's 2020 Revenue Law (property tax for parcels outside urban and suburban limits) is not subject to the tax principles of proportionality and equity.
Maximum suspension period of the limitation period for audit powers. It does not include the time spent processing defense remedies.
Official heading (Spanish): PLAZO MÁXIMO DE SUSPENSIÓN DE LA CADUCIDAD EN EL EJERCICIO DE LAS FACULTADES DE COMPROBACIÓN, NO COMPRENDE EL PERIODO DE TRAMITACIÓN DE MEDIOS DE DEFENSA.-
The maximum suspension of the limitation period for audit powers does not include the time taken by defense remedies. Limitation sanctions the authority's inactivity, and while the taxpayer litigates that power stays suspended.
Tax provisions. Various interpretation methods apply to uncover their meaning, such as historical or evolutionary, teleological, and systematic or harmonic.
Official heading (Spanish): DISPOSICIONES FISCALES. RESULTAN APLICABLES DIVERSOS MÉTODOS DE INTERPRETACIÓN PARA DESENTRAÑAR SU SENTIDO, TALES COMO EL HISTÓRICO O EVOLUTIVO, TELEOLÓGICO Y SISTEMÁTICO O ARMÓNICO.-
Tax provisions may be interpreted using historical or evolutionary, teleological, and systematic or harmonic methods. They help reveal legislative intent and the purpose of the rule. Useful for building arguments when the text is ambiguous.
Income tax. The cases in the twelfth to seventeenth paragraphs of Article 195, in force in 2013, apply to the whole withholding scheme for interest earned by nonresidents without a permanent establishment in Mexico.
Official heading (Spanish): IMPUESTO SOBRE LA RENTA. LOS SUPUESTOS CONTEMPLADOS EN LOS PÁRRAFOS DÉCIMO SEGUNDO A DÉCIMO SÉPTIMO DEL ARTÍCULO 195 VIGENTE EN 2013, SON APLICABLES A TODO EL ESQUEMA DE RETENCIÓN DE INTERESES PERCIBIDOS POR RESIDENTES EN EL EXTRANJERO SIN ESTABLECIMIENTO PERMANENTE EN EL PAÍS.-
The twelfth to seventeenth paragraphs of Article 195 of the 2013 Income Tax Law apply to the whole withholding scheme for interest paid to nonresidents without a permanent establishment in Mexico. The phrase "the securities concerned" is not limited to certain instruments.
Income tax. To benefit from a special withholding rate, the withholding agent must show that the effective beneficiaries of interest paid to nonresidents are not residents of low-tax jurisdictions.
Official heading (Spanish): IMPUESTO SOBRE LA RENTA.- PARA GOZAR DEL BENEFICIO DE EFECTUAR UNA RETENCIÓN A UNA TASA EXCEPCIONAL, EL RETENEDOR DEBE DEMOSTRAR QUE LOS BENEFICIARIOS EFECTIVOS DE LOS INTERESES PAGADOS A RESIDENTES EN EL EXTRANJERO, NO SON RESIDENTES DE JURISDICCIONES DE BAJA IMPOSICIÓN FISCAL.-
To apply the special withholding rate on interest paid abroad, the withholding agent must show that the effective beneficiaries are not residents of low-tax jurisdictions. A bare denial that the burden is theirs is not enough; document beneficiaries' residence.
VAT. The mechanics of the tax allow the same requirements for refund as for crediting, since both share a balance in favor.
Official heading (Spanish): IMPUESTO AL VALOR AGREGADO. LA MECÁNICA DEL MISMO PERMITE QUE LOS REQUISITOS PARA SU DEVOLUCIÓN SEAN LOS MISMOS QUE PARA SU ACREDITAMIENTO, AL TENER EN COMÚN UN SALDO A FAVOR.-
For VAT, refunds may carry the same requirements as crediting, since both start from a balance in favor. Meet the crediting requirements when requesting a refund.
Field audit. For the audit order to be properly grounded, it is unnecessary to cite Article 53 of the Federal Tax Code.
Official heading (Spanish): VISITA DOMICILIARIA. PARA ESTIMAR DEBIDAMENTE FUNDADA LA ORDEN RELATIVA, ES INNECESARIO INVOCAR EN ELLA EL ARTÍCULO 53 DEL CÓDIGO FISCAL DE LA FEDERACIÓN.-
A field audit order is properly grounded even without citing Article 53 of the Federal Tax Code, since that article does not set the authority's specific jurisdiction.
Income tax withholding. Analyzing its quantification and obtaining its refund at the liquidation stage of an amparo judgment is inadmissible.
Official heading (Spanish): RETENCIÓN DEL IMPUESTO SOBRE LA RENTA. ES IMPROCEDENTE ANALIZAR SU CUANTIFICACIÓN Y OBTENER SU DEVOLUCIÓN EN LA ETAPA DE LIQUIDACIÓN DE UNA SENTENCIA DE AMPARO.
At the liquidation stage of an amparo judgment, the quantification of withheld income tax cannot be reviewed and its refund cannot be obtained. That dispute must go through the proper tax channel.
Forgiveness of fees and charges in Mexico City. Constitutional review of the seventh point of the general resolution forgiving fees for housing developments financed by local public entities is inadmissible when the challenged rule does not benefit the claimant.
Official heading (Spanish): CONDONACIÓN DE PAGO DE DERECHOS Y APROVECHAMIENTOS EN LA CIUDAD DE MÉXICO. ES IMPROCEDENTE EL ANÁLISIS DE CONSTITUCIONALIDAD DEL PUNTO SÉPTIMO DE LA "RESOLUCIÓN DE CARÁCTER GENERAL MEDIANTE LA CUAL SE CONDONA EL PAGO DE LOS DERECHOS Y APROVECHAMIENTOS QUE SE INDICAN PARA LA CONSTRUCCIÓN DE DESARROLLOS HABITACIONALES FINANCIADOS POR ENTIDADES DE LA ADMINISTRACIÓN PÚBLICA LOCAL" POR VIOLACIÓN AL PRINCIPIO DE JERARQUÍA NORMATIVA, SI LA NORMA RECLAMADA NO BENEFICIA A LA QUEJOSA.
Constitutional review of the seventh point of Mexico City's fee-forgiveness resolution for housing developments financed by local public entities is inadmissible if the rule does not benefit the claimant.
Real estate acquisition tax. Reserving a lifetime usufruct while transferring bare ownership in a single legal act does not create a separate tax; only the transfer does (Articles 114, section VII and 116, section I, Financial Code of the State of Mexico and Municipalities).
Official heading (Spanish): IMPUESTO SOBRE ADQUISICIÓN DE INMUEBLES. NO SE GENERA LA OBLIGACIÓN DE SU PAGO POR LA RESERVA DEL USUFRUCTO VITALICIO DE UN INMUEBLE POR PARTE DE QUIEN TRANSMITE LA NUDA PROPIEDAD, SINO SÓLO POR ESA TRANSMISIÓN, CUANDO SE FORMALIZAN EN UN SOLO ACTO JURÍDICO (INTERPRETACIÓN DE LOS ARTÍCULOS 114, FRACCIÓN VII Y 116, FRACCIÓN I, DEL CÓDIGO FINANCIERO DEL ESTADO DE MÉXICO Y MUNICIPIOS).
In the State of Mexico, reserving a lifetime usufruct when transferring bare ownership in a single act does not trigger a separate real estate acquisition tax; only the transfer does.
Property tax. An amparo judgment declaring unconstitutional the decree on which payment is based requires the tax authority to refund the excess paid, duly adjusted, even if the municipal finance law lacks a calculation procedure (Baja California legislation).
Official heading (Spanish): IMPUESTO PREDIAL. EL EFECTO DE LA SENTENCIA DE AMPARO QUE DECLARA LA INCONSTITUCIONALIDAD DEL DECRETO EN QUE SE FUNDA SU PAGO, CONLLEVA LA OBLIGACIÓN DE LA AUTORIDAD FISCAL DE DEVOLVER AL CONTRIBUYENTE EL EXCEDENTE DEL IMPORTE PAGADO POR ESE CONCEPTO DEBIDAMENTE ACTUALIZADO, AUN CUANDO LA LEY DE HACIENDA MUNICIPAL NO PREVEA EL PROCEDIMIENTO PARA SU CÁLCULO (LEGISLACIÓN DEL ESTADO DE BAJA CALIFORNIA).
If an amparo declares unconstitutional the decree underlying a property tax payment, the authority must refund the excess paid, adjusted for inflation, even if the Baja California municipal law lacks a calculation procedure.
Bank statements provided by the National Banking and Securities Commission to verify tax compliance, submitted by the Treasury Ministry to support a criminal complaint for tax fraud and equivalent tax fraud. The public prosecutor need not submit them to prior judicial control in the mixed criminal procedure.
Official heading (Spanish): ESTADOS DE CUENTA BANCARIOS PROPORCIONADOS POR LA COMISIÓN NACIONAL BANCARIA Y DE VALORES PARA COMPROBAR EL CUMPLIMIENTO DE OBLIGACIONES FISCALES, EXHIBIDOS POR LA SECRETARÍA DE HACIENDA Y CRÉDITO PÚBLICO COMO FUNDAMENTO DE LA QUERELLA POR LOS DELITOS DE DEFRAUDACIÓN FISCAL Y DEFRAUDACIÓN FISCAL EQUIPARADA. ES INNECESARIO QUE EL MINISTERIO PÚBLICO LOS SOMETA A CONTROL JUDICIAL PREVIO, TRATÁNDOSE DEL PROCESO PENAL MIXTO.
In the mixed criminal procedure, prosecutors need not seek prior judicial control for bank statements the CNBV provides to the Treasury and that it submits to support a tax fraud complaint.
Electronic review of taxes. If the tax authority does not issue and notify the final resolution within 40 days, the resulting resolution is annulled outright (consistent interpretation of Article 53-B, section IV, of the Federal Tax Code).
Official heading (Spanish): REVISIÓN ELECTRÓNICA DE CONTRIBUCIONES. EL HECHO DE QUE LA AUTORIDAD FISCAL NO EMITA NI NOTIFIQUE LA RESOLUCIÓN DEFINITIVA EN ESE PROCEDIMIENTO EN EL PLAZO DE 40 DÍAS, TRAE COMO CONSECUENCIA LA NULIDAD LISA Y LLANA DE LA RESOLUCIÓN EMITIDA (INTERPRETACIÓN CONFORME DEL ARTÍCULO 53-B, FRACCIÓN IV, DEL CÓDIGO FISCAL DE LA FEDERACIÓN).
If the tax authority fails to issue and notify the final resolution in an electronic review within 40 days, a later resolution is void outright (Article 53-B, section IV, Federal Tax Code). Always check the count.
Taxpayer Ombudsman (PRODECON). Its recommendations do not bind the Federal Administrative Court (TFJA).
Official heading (Spanish): PROCURADURÍA DE LA DEFENSA DEL CONTRIBUYENTE, SUS RECOMENDACIONES NO SON VINCULANTES PARA EL TRIBUNAL FEDERAL DE JUSTICIA ADMINISTRATIVA.-
PRODECON recommendations do not bind the TFJA, which keeps its autonomy and full jurisdiction. They can add arguments but do not replace the defense in court. Do not rely on them as conclusive evidence.
Field audit. The auditor's assessment, in the last partial record or final record, of evidence offered by the taxpayer to rebut detected irregularities is a procedural defect affecting the assessment, requiring nullity for purposes.
Official heading (Spanish): VISITA DOMICILIARIA. LA VALORACIÓN QUE HACE EL VI¬SITADOR EN LA ÚLTIMA ACTA PARCIAL O EN EL ACTA FINAL DE LAS PRUEBAS QUE OFRECE EL CONTRIBU¬YENTE PARA DESVIRTUAR LAS IRREGULARIDADES DETECTADAS, CONSTITUYE UN VICIO DE PROCEDI¬MIENTO QUE TRASCIENDE AL SENTIDO DEL CRÉDITO FISCAL; POR LO QUE SE DEBE DECLARAR SU NULIDAD PARA EFECTOS.-
If the auditor assesses the taxpayer's rebuttal evidence in the last partial record or final record, it exceeds its powers. This is a procedural defect affecting the tax assessment and leads to nullity for purposes. Review audit records with this in mind.
Bank secrecy. Audit powers in tax refund matters constitute an exception to it.
Official heading (Spanish): SECRETO BANCARIO. LAS FACULTADES DE COMPROBACIÓN EN MATERIA DE DEVOLUCIÓN DE CONTRIBUCIONES CONSTITUYEN UNA EXCEPCIÓN AL MISMO.-
The SAT may request information directly from financial institutions when it stems from audit powers exercised in refund matters. Bank secrecy does not stop that review.
Last partial record. That the person attending the visit or the witnesses refuse to sign it does not make it unlawful.
Official heading (Spanish): ÚLTIMA ACTA PARCIAL. LAS CIRCUNSTANCIAS DE QUE LA PERSONA QUE ATIENDA LA DILIGENCIA O BIEN, QUE LOS TESTIGOS SE NIEGUEN A FIRMARLA, NO TRAEN COMO CONSECUENCIA SU ILEGALIDAD.-
A refusal by the person attending the audit or the witnesses to sign the partial record does not make it unlawful, provided the refusal is recorded. It is not a nullity argument on its own.
SAT. Citing article 16 of the Constitution is unnecessary to ground the jurisdiction of its administrative units.
Official heading (Spanish): SERVICIO DE ADMINISTRACIÓN TRIBUTARIA, ES INNECESARIA LA INVOCACIÓN DEL ARTÍCULO 16 CONSTITUCIONAL PARA FUNDAR LA COMPETENCIA DE LAS UNIDADES ADMINISTRATIVAS ADSCRITAS A DICHO ÓR¬GANO DESCONCENTRADO.-
SAT administrative units adequately ground their jurisdiction by citing the statutory provisions granting their powers; they need not cite article 16 of the Constitution. It is a weak jurisdiction argument.
Notification through the tax mailbox. Requirements for it to be considered lawful when the taxpayer does not check it.
Official heading (Spanish): NOTIFICACIÓN POR BUZÓN TRIBUTARIO. REQUISITOS QUE SE DEBEN CUMPLIR PARA CALIFICARLA DE LEGAL, CUANDO EL CONTRIBUYENTE NO LO CONSULTE.-
When the taxpayer does not check the mailbox, the notification is lawful only if the authority produces an electronic notice with the recipient's minimum data and the notification record. Review both documents.
Jurisdiction incident. The notice of update or amendment of tax status filed by the authority is a suitable document to prove the plaintiff's tax domicile.
Official heading (Spanish): INCIDENTE DE INCOMPETENCIA. EL AVISO DE ACTUALIZACIÓN O MODIFICACIÓN DE SITUACIÓN FISCAL, EXHIBIDO POR LA AUTORIDAD, ES DOCUMENTO IDÓNEO PARA ACREDITAR EL DOMICILIO FISCAL DEL ACTOR.-
The authority can rebut the presumption of the tax domicile stated in the complaint by filing the notice of update or amendment of tax status in a territorial jurisdiction incident.
VAT arising where no withholding was made. Remittance to the federal treasury is not a requirement for the credit to be allowed.
Official heading (Spanish): IMPUESTO AL VALOR AGREGADO CAUSADO EN EL SUPUESTO DE NO RETENCIÓN. SU ENTERO AL FISCO FEDERAL NO ES UN REQUISITO PARA LA PROCEDENCIA DE SU ACREDITAMIENTO.-
To credit VAT arising where no withholding was made, the economic party need not have remitted it to the treasury. Making the credit depend on remittance has no basis.
VAT. The principle of tax symmetry does not apply between the tax being triggered and the time consideration is deemed effectively collected.
Official heading (Spanish): IMPUESTO AL VALOR AGREGADO. NO ES APLICABLE EL PRINCIPIO DE SIMETRÍA FISCAL ENTRE EL TRIBUTO CAUSADO Y CUANDO SE CONSIDERAN EFECTIVAMENTE COBRADAS LAS CONTRAPRESTACIONES.-
Articles 1-B and 5, section III, of the VAT Law cannot be read through tax symmetry to align when VAT is triggered with when consideration is deemed effectively collected.
Prior notice as a validity requirement. It is pointless when serving by posting in tax matters if the circumstantial record shows the taxpayer cannot be located at its tax domicile.
Official heading (Spanish): CITATORIO PREVIO COMO ELEMENTO DE VALIDEZ. ES OCIOSO SU LEVANTAMIENTO EN LA PRÁCTICA DE UNA NOTIFICACIÓN POR ESTRADOS EN MATERIA FISCAL, CUANDO DEL ACTA CIRCUNSTANCIADA SE ADVIERTE QUE EL CONTRIBUYENTE ESTÁ ILOCALIZABLE EN SU DOMICILIO FISCAL.-
If the circumstantial record shows the taxpayer cannot be found at its tax domicile, issuing a prior notice before service by posting is pointless, since service there could not be carried out.
Employee profit sharing. Annulment for applying Article 16 of the Income Tax Law requires the authority to issue a new resolution calculating taxable income under Article 10.
Official heading (Spanish): PARTICIPACIÓN DE LOS TRABAJADORES EN LAS UTILIDADES DE LAS EMPRESAS. LA DECLARATORIA DE NULIDAD POR HABERSE APLICADO EL ARTÍCULO 16 DE LA LEY DEL IMPUESTO SOBRE LA RENTA, SERÁ PARA EL EFECTO DE QUE LA AUTORIDAD FISCAL EMITA OTRA RESOLUCIÓN EN LA QUE CALCULE LA RENTA GRAVABLE PARA DETERMINAR EL MONTO DE AQUELLAS CONFORME AL ARTÍCULO 10 DE LA PROPIA LEY.-
If a resolution is annulled for applying Article 16 of the Income Tax Law, the authority must issue a new one calculating taxable income for employee profit sharing under Article 10.
Fine. The one in Article 76, first paragraph, of the Federal Tax Code does not violate the principle of tax equity.
Official heading (Spanish): MULTA. LA PREVISTA EN EL ARTÍCULO 76, PRIMER PÁRRAFO, DEL CÓDIGO FISCAL DE LA FEDERACIÓN, NO VIOLA EL PRINCIPIO DE EQUIDAD TRIBUTARIA.-
The fine in Article 76, first paragraph, of the Federal Tax Code does not breach tax equity. The different treatment is justified because voluntary payment saves the treasury resources.
Complaint appeal under Article 58, section II, subsection a), number 3, of the Federal Administrative Litigation Law. It must be exhausted before filing amparo when non-compliance with a nullity judgment of the TFJA is claimed.
Official heading (Spanish): RECURSO DE QUEJA PREVISTO EN EL ARTÍCULO 58, FRACCIÓN II, INCISO A), NUMERAL 3, DE LA LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO. DEBE AGOTARSE PREVIAMENTE A PROMOVER EL JUICIO DE AMPARO CUANDO SE RECLAME EL INCUMPLIMIENTO DE UNA SENTENCIA DE NULIDAD DICTADA POR EL TRIBUNAL FEDERAL DE JUSTICIA ADMINISTRATIVA.
Before filing an indirect amparo over non-compliance with a TFJA nullity judgment, the complaint appeal under Article 58, section II, subsection a), number 3, of the Federal Administrative Litigation Law must be filed first.
INFONAVIT. The employment-relationship certificate for beneficiary workers from the collection system is not enough to prove the employment relationship between employer and workers.
Official heading (Spanish): INFONAVIT. LA CONSTANCIA DE RELACIÓN LABORAL DE TRABAJADORES DERECHOHABIENTES DEL SISTEMA DE RECAUDACIÓN, NO ES SUFICIENTE PARA DEMOSTRAR LA EXISTENCIA DE LA RELACIÓN LABORAL ENTRE EL PATRÓN Y LOS TRABAJADORES.-
The employment-relationship certificate for beneficiary workers from the collection system (TRM) is not enough to prove an employment relationship between employer and workers in an INFONAVIT assessment. The authority must back it with other evidence.
Article 69-B of the Federal Tax Code. It sets two independent procedures, so the issuer's breaches cannot support the resolution issued against those who gave tax effects to the invoices.
Official heading (Spanish): ARTÍCULO 69-B DEL CÓDIGO FISCAL DE LA FEDERACIÓN. ESTABLECE DOS PROCEDIMIENTOS INDEPENDIENTES ENTRE SÍ, POR LO QUE, LOS INCUMPLIMIENTOS DEL CONTRIBUYENTE QUE EMITIÓ LOS COMPROBANTES FISCALES NO PUEDEN SER SUSTENTO DE LA RESOLUCIÓN QUE SE EMITE EN EL PROCEDIMIENTO SOLVENTADO CON QUIEN DIO EFECTOS FISCALES A LOS COMPROBANTES.-
Article 69-B of the Federal Tax Code sets two independent procedures. The issuer's breaches cannot support the resolution against the taxpayer that gave the invoices tax effects; that resolution must rest on what the taxpayer itself shows.
Procedures in article 69-B of the Federal Tax Code. The second is resolved with the taxpayer that gave tax effects to the invoices, though its purpose is not to review a deduction.
Official heading (Spanish): PROCEDIMIENTOS CONTENIDOS EN EL ARTÍCULO 69-B DEL CÓDIGO FISCAL DE LA FEDERACIÓN. EL SEGUNDO DE ELLOS SE SOLVENTA CON EL CONTRIBUYENTE QUE DIO EFECTOS FISCALES A LOS COMPROBANTES, SIN QUE POR ELLO LA FINALIDAD SEA ANALIZAR LA PROCEDENCIA DE UNA DEDUCCIÓN.-
The second procedure in article 69-B of the Federal Tax Code is conducted with the taxpayer that gave the invoices tax effects, though its purpose is not to review a deduction. An invoice, ledger entry and payment proof alone do not establish materiality.
Presumption of nonexistent transactions. Counting the 50-day period to issue the resolution on taxpayers' legal status under Article 69-B of the Federal Tax Code, in force from July 24, 2018.
Official heading (Spanish): PRESUNCIÓN DE INEXISTENCIA DE OPERACIONES.- CÓMPUTO DEL PLAZO DE 50 DÍAS PARA EMITIR LA RESOLUCIÓN SOBRE LA SITUACIÓN JURÍDICA DE LOS CONTRIBUYENTES, DE ACUERDO AL ARTÍCULO 69-B DEL CÓDIGO FISCAL DE LA FEDERACIÓN, VIGENTE A PARTIR DEL 24 DE JULIO DE 2018.-
The precedent specifies when the authority's 50-day period starts to assess evidence and defenses and notify its resolution on the taxpayers' legal status under Article 69-B of the Federal Tax Code, in force from July 24, 2018.
Facts known from a prior audit. The authority may rely on them to issue a tax assessment even if they gave rise to a ruling declared null.
Official heading (Spanish): HECHOS CONOCIDOS CON BASE EN UN PROCEDIMIENTO DE FISCALIZACIÓN PREVIO. LA AUTORIDAD SE PUEDE BASAR EN ELLOS PARA LA EMISIÓN DEL CRÉDITO FISCAL, AUN CUANDO HAYAN DADO ORIGEN A UNA RESOLUCIÓN DECLARADA NULA.-
Annulment of a ruling does not prevent the authority from later issuing a new tax assessment based on facts learned in the original audit, within legal limits. A nullity does not necessarily end the review. Assess the risk of a new determination.
Dissolution of a company for tax purposes.
Official heading (Spanish): EXTINCIÓN DE LA SOCIEDAD PARA EFECTOS FISCALES
Cancelling the corporate registration in the Public Registry of Commerce after liquidation ends the company under commercial and civil law, but not necessarily for tax purposes. Closing an entity does not by itself end exposure to the SAT.
Article 69-B of the Federal Tax Code. It contains two administrative procedures.
Official heading (Spanish): ARTÍCULO 69-B DEL CÓDIGO FISCAL DE LA FEDERACIÓN. CONTIENE DOS PROCEDIMIENTOS ADMINISTRATIVOS.-
Article 69-B of the Federal Tax Code provides two procedures: one aimed at taxpayers issuing invoices for nonexistent transactions and another at those using them. Identify which one your company is in.
Notification through the tax mailbox. Requirements for it to be considered lawful when the taxpayer does not check it.
Official heading (Spanish): NOTIFICACIÓN POR BUZÓN TRIBUTARIO. REQUISITOS QUE SE DEBEN CUMPLIR PARA CALIFICARLA DE LEGAL, CUANDO EL CONTRIBUYENTE NO LO CONSULTE.-
For a tax mailbox notification the taxpayer never opened to be valid, the authority must produce the electronic notice and the electronic notification record in the proceeding within the deadline. Without them, it can be challenged.
Unlawful to require the taxpayer's accounting in the form of special reconciliations.
Official heading (Spanish): ILEGAL EL REQUERIMIENTO DE LA CONTABILIDAD AL CONTRIBUYENTE EN FORMA DE INTEGRACIONES ESPECIALES.-
In an audit, the authority must request accounting records generically and as the taxpayer keeps them, without demanding special reconciliations. Object to requests that force the company to rebuild its information.
Income tax. Difference between know-how contracts and technical services contracts under the Mexico-Germany tax treaty.
Official heading (Spanish): IMPUESTO SOBRE LA RENTA. DIFERENCIA ENTRE LOS CONTRATOS DE CONOCIMIENTOS PRÁCTICOS Y DE SERVICIOS TÉCNICOS EN TÉRMINOS DEL ACUERDO ENTRE LOS ESTADOS UNIDOS MEXICANOS Y LA REPÚBLICA FEDERAL DE ALEMANIA PARA EVITAR LA DOBLE IMPOSICIÓN Y LA EVASIÓN FISCAL EN MATERIA DE IMPUESTOS SOBRE LA RENTA Y SOBRE EL PATRIMONIO
Under the Mexico-Germany tax treaty, know-how involves undisclosed industrial, commercial or scientific information born of prior experience, unlike technical services. How a contract is classified determines its tax treatment.
Income tax. Refund of tax withheld in Mexico is not available if the foreign resident deducted it as a cost for German corporate tax purposes.
Official heading (Spanish): IMPUESTO SOBRE LA RENTA. NO PROCEDE LA DEVOLUCIÓN DEL TRIBUTO RETENIDO EN MÉXICO SI EL RESIDENTE EN EL EXTRANJERO LO DEDUJO COMO COSTO PARA LA BASE DEL IMPUESTO SOBRE SOCIEDADES ALEMANAS.-
Tax withheld in Mexico cannot be refunded if the foreign resident deducted it for German corporate income tax. It would produce double non-taxation.
Income tax. Situations in which payments for services are business profits under the Mexico-Germany tax treaty.
Official heading (Spanish): IMPUESTO SOBRE LA RENTA. SUPUESTOS EN LOS CUALES LOS PAGOS POR SERVICIOS SON BENEFICIOS EMPRESARIALES CONFORME AL ACUERDO ENTRE LOS ESTADOS UNIDOS MEXICANOS Y LA REPÚBLICA FEDERAL DE ALEMANIA PARA EVITAR LA DOBLE IMPOSICIÓN Y LA EVASIÓN FISCAL EN MATERIA DE IMPUESTOS SOBRE LA RENTA Y SOBRE EL PATRIMONIO.-
Payments for services are business profits under the Mexico-Germany treaty only if the taxpayer shows that the contract's subject matter fits one of the three services the treaty lists.
Prepared by Artegia for information only; not legal advice. Headings in English are unofficial translations. The official text is the one published in the Semanario Judicial de la Federación or the TFJA journal.