Mexico: Reporting requirement for “relevant operations” | KPMG | GLOBAL
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Mexico: Taxpayer challenges to information reporting requirement for “relevant operations”

Mexico: Reporting requirement for “relevant operations”

Mexico’s high court has resolved taxpayer challenges to find certain information reporting requirements are not in compliance with constitutional principles.


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The Second Chamber of the Supreme Court of Justice of the Nation (Suprema Corte de Justicia de la Nación—SCJN) resolved two “amparo” actions concerning the constitutionality of a requirement to provide information related to “relevant operations” (operaciones relevantes) as contained in article 31-A of Mexico’s tax code and related implementation rules. 

The amparo judgments granted by the high court conclude that the information reporting provisions violated the principles of legality and legal certainty because article 31-A—in requiring the reporting of certain “relevant” information—did not establish how the tax authority was to define the information it requires, but instead required taxpayers to refer to the website of the tax authority for this information.


Read a December 2016 report (Spanish) prepared by the KPMG member firm in Mexico: Resuelve la SCJN amparo en materia de “operaciones relevantes”


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 that 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.

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