Our partners Oscar López Velarde and Juan José Paullada, and associate Gabriel Marquez, explore in this article the intensification of Mexican tax audits and the future of tax dispute resolution. Despite no planned tax reforms under President-elect Claudia Sheinbaum, the current aggressive audit strategy will persist. 

The article delves into López Obrador's proposed judicial reforms, potentially impacting judicial independence and legal certainty. Alternatives like PRODECON's conclusive agreement procedures and the new General Law on Alternative Dispute Resolution Mechanisms offer faster, mediated solutions to tax disputes. However, time constraints and possible administrative changes could challenge these methods' effectiveness.

"As tax controversies become more complex, taxpayers and tax authorities require more time to fully clarify their differences. This time constraint has resulted in conclusive agreement procedures being closed without a settlement, forcing the tax authorities to issue a tax assessment and the taxpayer to challenge it."

We invite you to read the full article to learn more about this topic. 

 In case you have any questions, please contact our Tax experts (see details below).