Mexico: Electronic audits of “tax mailbox” to begin September 2016

Mexico: Electronic audits of “tax mailbox”

Mexico’s tax administration announced that beginning September 2016, the tax authorities will begin the first electronic review of the “tax mailbox” (buzón tributario).

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Under provisions of Mexico’s tax law, the tax authorities are allowed to perform audits and to communicate with taxpayers via the tax mailbox. 

In July 2016, the Supreme Court (Segunda Sala de la Suprema Corte de Justicia de la Nación) examined a constitutional challenge to such electronic reviews in an amparo action. Read TaxNewsFlash-Americas

While a final decision from the high court is pending, the Supreme Court stated that the administrative enforcement review procedures could be conducted until a final conclusion is announced.  

The Prodecon (taxpayer advocate) has noted that when taxpayer data is filed via the tax mailbox, a provisional determination and electronic review begins, and at any time before notification of a final decision, taxpayers may appeal to request that the audit be suspended. Additionally, the amparo process is available for taxpayers seeking to challenge such reviews.

 

Read an August 2016 report (Spanish) prepared by the KPMG member firm in Mexico: Comienzan en septiembre las revisiones electrónicas

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