In the proposed tax reform for 2016, it was authorized by the Congress of the Union to add, with a sixth and seventh paragraph, to article 42 of the Fiscal Code of the Federation, to read as follows:

“Tax authorities who are exercising any of the powers provided for in sections II, III and IX of this article and detect facts or omissions that may lead to a default in the payment of contributions, shall inform by means of tax mailbox to the taxpayer, Its legal representative, and in the case of legal persons to its management bodies through the latter, within a period of at least 10 working days prior to the lifting of the last partial act, the letter of observations or the final decision In the case of electronic reviews, the right to go to the offices that are carrying out the procedure in question, to know the facts and omissions that they have detected.

After the deadline referred to in the previous paragraph, the authority shall issue the last partial act, the letter of observations or the final decision in the case of electronic reviews, indicating in these actions the assistance or non-attendance of the interested parties to exercise their right to Know the state of the procedure to which it is being subject; Prior to this, a detailed record must be drawn up stating this situation. In any communication made in terms of the previous paragraph, it must be indicated that they can request the Taxpayer’s Defense Attorney to be assisted in person when they go to the tax authorities’ offices.

The Tax Administration Service will establish, through general rules, the procedure to inform the taxpayer when to go to their offices and how they can exercise their right to be informed. ”

From the interpretation of the transcribed paragraphs, it is immediately understood that as from 2016, the fiscal authorities, when exercising their powers of verification contained in sections II, (Cabinet Review) III, (Home Visit) and IX (Revision Electronic) of article 42 of the Fiscal Code of the Federation, detect facts or omissions that may imply nonpayment of contributions, they are obliged to inform the taxpayer and / or their legal representative and the management bodies in case of moral person, such Default, this must be done within at least 10 working days prior to the lifting of the last partial act, the letter of observations or the final resolution in the case of electronic reviews through notification to be made through the Fiscal mailbox

After the aforementioned period of 10 days, the tax authorities will proceed to draw the last partial act, to issue the letter of observations or the final resolution in the case of electronic reviews, indicating in these actions the assistance or non-attendance of the interested parties to exercise their right of To know the preliminary result of the review, prior to this, a detailed record must be drawn up stating the situation. In all cases in which the above procedure is carried out, the taxpayer must be informed that he can request the Taxpayer’s Defense Attorney to be personally assisted.

In addition, the SAT, through general rules, will establish the procedure to inform taxpayers when to go to the offices of the authority and how they can exercise their right to be informed.

From all of the above, it can be concluded that the described procedure is going to be a real “headache” for the supervisory authorities, since it should not be forgotten that according to Article 46-A of the CFF, tax reviews must Be completed within a maximum period of 12 months, and attending the new procedure is going to represent the authority to allocate some days of the review, to comply with it, which will surely cause the exceeded within the term they count for Complete the review.