Update of the fiscal situation of taxpayers (Mexico 2016)


Hola a Todos!

This is Augusto Corallo from Mexico City.


The Tax Administration Service does not update timely fiscal situation of taxpayers in the system, serving belatedly presented clarifications regarding the “Review of Compliance with Tax Obligations”; violating their right to legal certainty.


The Office of the Taxpayer Defense is empowered to protect and defend the rights of taxpayers and to investigate and identify systemic problems that cause damage to them, in order to propose to the corresponding federal tax authority, suggestions , recommendations and preventive and corrective measures that in their opinion as jurisdictional rights advocate appropriate; in accordance with the provisions of Articles 1, first, second and third in the Constitution of the United Mexican States; 18-B of the Tax Code of the Federation; 1, 4, third and last paragraphs, 5, Section XI and other relevant articles of the Organic Law of the Office of the Taxpayer Defense, published in the Official Journal of the Federation on September 4, 2006; 5th, paragraph B, section II and 30, sections I, III, X, XXII, XXIV and XXV of the Organic Statute of the Agency, published in such official means the March 18, 2014, as well as 66, 67, 69, 70 and other relevant articles of the guidelines governing the exercise of the powers substantive of the Office of the Taxpayer Advocate, published in the Official Gazette on May 27, 2014; all of them interpreted harmoniously.


  1. I.                    APPROACH TO THE PROBLEM.

The Attorney for Protection of Taxpayers’ Rights (Subprocuraduría de Protección de los Derechos de los Contribuyentes SPDC) has detected a significant number of complaints related to the Compliance Review Fiscal Obligations applying to taxpayers Tax Administration Service (SAT), and solved them in a negative sense – not found to date in fulfilling their obligations-generating they submit explanations or, if necessary, request again that -processes that the authority delays in attend-, capable of constituting a consistent practice that violates the principle of legal certainty which should enjoy the governed.


Article 32-D of the Tax Code of the Federation, states in general terms that individuals can contract with the Federal Government, Parastatal centralized and the Attorney General of the Republic must be up to date in the compliance with their tax obligations.