Constitutional action for provision 23 of the Federal Tax Code

On January 1^st, 2023, provision 23 of the Federal Tax Code came into force, through which taxpayers subject to on-site regulatory audits or desk reviews are granted the right to correct their tax situation through the application of the amounts that they are entitled to receive from the tax authorities, against the omitted contributions and their accessories.

From the analysis carried out to the reform of provision 23 of the Federal Tax Code, it is possible to notice the transgression of several Constitutional rights, such as the certainty in the rule of law, legality, equality and equity, among others.

The foregoing, by limiting the exercise of the right to correct the tax situation exclusively to on-site regulatory audits or desk reviews and, consequently, excluding other categories such as those related to the issuance of digital invoices, financial statements audits, digital audits, customs audits, among others.

Likewise, there is a treatment distinction by allowing the exercise of this right only to taxpayers to tax audits and not so with respect to those who wish to self-correct their tax situation without the need of said regulatory actions.

By virtue of the foregoing, we consider that there are serious and reasonable defense elements to challenge provision 23 of the Federal Tax Code, through the filing of an amparo action, which must be submitted no later than February 13, 2023.

As always, the staff of the KPMG Tax and Legal Practice in Mexico is at your service to analyze in detail the effects that the application of the provisions herein exposed may have on your company.