For the last two years, the Tax Administration Service (Servicio de Administración Tributaria, or SAT) has continued to improve its tax collection procedures.

Even though the Mexican economy has been impacted by the COVID-19 crisis, the SAT has improved and perfected mechanisms to collect taxes, based on:

• Seeking co-operation from taxpayers in pre-formal investigation activities;
• Electronic institutional systems that collect information derived from taxpayer transactions; and
• Requiring extensive supporting documentation of transactions.

Cooperation with the tax authorities and complying with requirements regarding tax compliance are important to avoid any future contingency.

Read here interesting analysis about the process to attend pre-formal and even formal investigations iniciated by the SAT in the Chambers Global Practice Guides Tax Controversy 2022 authored by our talented team of experts in tax matters, Guillermo Villaseñor, Luis Antonio González, Emilio García and Pedro Palma.

Contact

Guillermo Villaseñor Tadeo | Partner

[email protected]

Luis Antonio González Flores | Partner

[email protected]

Emilio García Vargas | Senior Associate

[email protected]

Pedro Ángel Palma Cruz | Senior Associate

[email protected]