A district court issued a judgment—“amparo”—in taxpayer-initiated challenges to the rules requiring taxpayers to provide monthly information accounting statements to the tax authorities. The court judgments effective absolve the subject taxpayers from having to comply with the reporting obligations on a monthly basis. The decisions, however, are not seen as being final, and it is anticipated that the tax authorities will appeal.
Under Mexico’s legal system, decisions declaring a tax law as “unconstitutional” do not have the effect of invalidating the measure. Rather, the reach of the court’s injunctive relief—amparo—is limited to those taxpayers who petitioned the court and obtained a favorable ruling. All other taxpayers must comply with the law as written—even though the law may be unconstitutional—until each taxpayer obtains an amparo and invokes the protection of the federal courts.
Read an August 2015 report (Spanish) prepared by the KPMG member firm in Mexico: Inconstitucionalidad de la obligación de ingresar mensualmente la contabilidad a través de la página de internet del Servicio de Administración Tributaria
Along with the Mexican tax reform for 2014, the Mexican Congress made several amendments to the tax law—one of which relates to accounting records for tax purposes. Mexican taxpayers are required to maintain electronic accounting books and records and file them on a monthly basis with the tax administration. Accounting books and records for tax purposes must include:
The tax regulations also provide a detailed explanation as to how taxpayer electronic accounting records are to appear. These rules specific that the accounting books and records:
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