According with articles 46-A, second paragraph, section VI and 53-B, last paragraph of the Federal Tax Code, the deadlines to concluding tax audits or electronic tax audits will be suspended when the tax authorities are prevented to continue such audits due to force majeure, until the cause disappears, which must be published in the OGF and on the Tax Administration Service (TAS) website.
Comments
We consider that the Ruling states a health emergency due to force majeure duly declared by the Federal Government, so that the tax authorities should have suspended the deadlines for the conclusion of tax audits or electronic tax audits and until such General Council declares it ended and, therefore, also the impediment for the tax authorities to continue the aforementioned audits will no longer exists.
Although the foregoing legal provisions set forth that the cause of force majeure that prevent the tax authorities to continuing the tax audits or electronic tax audits must be published on the TAS website, we consider that with the mere publication of the health emergency declared in the OGF is sufficient so that the deadlines to concluding such audits are suspended.
Recommendations
If during the health emergency declared due to force majeure the taxpayers are being subjected to tax audits or electronic tax audits, they will must request to the tax authorities to suspend the deadlines for the conclusion of such audits and until such health emergency is declared ended, in order to avoid that the taxpayers being in a state of defenselessness and their human rights and fundamental principles of legal security are violated.
If you have any questions regarding the foregoing, please do not hesitate to contact us.
Mexico City, April 20, 2020
