Mexico: Electronic audits of “tax mailbox” | KPMG | GLOBAL
Share with your friends

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).


Related content

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

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Request for proposal