Member Article

The rules for the application for the tax amnesty program that were published on February 19, 2013 in the Federal Official Gazette provide that taxpayers wishing to benefit from the program must file an application online with the Tax Administration Service (“SAT” for its Spanish acronym) not later than May 31, 2013, through the SAT web page, although the Federal Revenue Law does not provide for an specific date for its application.

If the taxpayer agrees with the tax liability shown on the SAT system, he/she may proceed to make payment at any authorized bank, at any time during the term set forth in the respective reference payment number (línea de captura). If, however, the tax liability shown on the SAT system is considered in error by the taxpayer, clarifications may be made by the taxpayer either by phone or in person.

The application for amnesty must be accompanied by a sealed copy of a withdrawal of any adjudicative proceeding or court appeal that the taxpayer may have filed against the liability in question.

If the tax liability has been asserted by a state taxing authority that is coordinated with the federal government, such taxing authority will determine the filing procedure for the amnesty application.

It must be noted that any benefit resulting from the amnesty will not be considered accruable income for the taxpayer.

The lawyers of the tax area of this firm will be pleased to assist you in the procedure to file the application and comply with the program.