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Deadlines for filing appeals against unconstitutional provisions of the SAT expire: Santamarina and Steta

April 26, 2022 /
  • Some have unconstitutional aspects, which are the subject of filing appeals..
  • Various limitations and rules that are already tax persecution.

CDMX, February 9, 2022Mariano Calderón, expert partner in tax matters at the law firm Santamarina+Steta announced that the first window of opportunity for companies to file appeals against provisions arising from the 2022 tax reform that have unconstitutional aspects expires in the first half of February. “Several entrepreneurs have expressed to us a feeling that obligations, restrictions and oversight are increasing, in an environment of terrorism and fiscal persecution, even when they have traditionally fulfilled their obligations to the public treasury,” said.

The expert pointed out that the productive society has the right to defend itself against undue burdens, or problems in the fulfillment of tax obligations that are unconstitutional and that therefore can be fought through an amparo trial. 

Among the main provisions that may be used to request protection, Mariano Calderón highlighted a new limitation for deducting uncollectible credits, new rules for the deduction of interest, notices for the sale of shares and cases of joint liability.We are concerned about the behaviour of the authorities, which do not recognise the right of taxpayers to act in good faith. The authorities see them as tax evaders from the start. They have the right to defend themselves," he concluded.


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