The SAT cannot request sensitive data from third parties

In a recent jurisprudence issued by the Federal Judicial Branch (PJF), it was established that, during a tax audit, the Tax Administration Service (SAT) cannot request personal information from third parties that are not being audited, such as their name, telephone number, email, RFC and address. This information is usually requested by the SAT, however, the PJF considered that this action is illegal and violates the right to data protection and privacy of the third parties involved.

Case law has established that personal information of third parties cannot be considered part of the tax accounting that companies must maintain, so the SAT does not have the authority to request this information.

In short, this jurisprudence will have a significant impact on all ongoing audit procedures, as it limits the extensive powers that the SAT has been exercising in its tax audits. This situation, in our opinion, will limit certain arbitrary actions that the authority has incurred, since in practice it usually requests excessive information that is impossible to provide.

If you are currently undergoing a tax audit, we recommend that you contact us for advice on the impact of this jurisprudence.