Mexico: Judgment concerning taxpayer electronic records

Mexico: Judgment concerning taxpayer electronic records

The second chamber of Mexico’s Supreme Court of Justice (Suprema Corte Justicia de la Nación—SCJN) in early June 2016 issued a judgment, in a case of “first impression,” concerning the tax mailbox (buzón tributario), electronic accounting, and electronic reviews as provided for under provisions of the tax law of 2014.

Related content

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. The SCJN judgment addressed, among other items:

  • Technical guidelines for generating XML files and specifically concerning the principles of legality and legal certainty for taxpayers, when made by foreign entities and not provided in Spanish
  • Situations when amounts determined under a “pre-settlement” agreement will be collected by means of an administrative enforcement procedure 

KPMG observation

Because this judgment was the first decision of the SCJN in this regard, it does not establish rules for mandatory application in other proceedings currently pending before the courts. 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 a July 2016 report (Spanish) prepared by the KPMG member firm in Mexico: Contabilidad electrónica – Sentencia

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