This content is from: Mexico

Mexico: Uncertainty regarding restrictions to use evidence that was not filed during an audit process

Article 48 of the Federal Fiscal Code provides the procedure to be followed by the tax authorities where an audit or review takes place at the tax authority’s offices (not in the domicile of the taxpayer).

To access our market-driven intelligence please request a trial here.

Read this article – and more – for a 30 day period.


Are you already an ITR subscriber? Log in here

Instant access to all of our content. Membership Options | 30 Day Trial