Taxpayers are always exposed to tax authorities’ mistakes or unconstitutional legislation. Given these injustices, our team of attorneys is prepared to defend the rights of our clients. Here are some legal institutions for doing so:
Tax Counseling and Petitions
In order to avoid future issues, our legal team can advice and represent our clients when filing petitions and consultation returns to the Tax Administrations. Moreover, our attorneys can appeal the Tax Administrations’ audits in order to avoid unfair tax determinations.
PGA’s lawyers will defend our clients when they differ with the tax authorities. This includes filing a petition to the tax authorities or tax tribunals. Moreover, our attorneys can also file amparo complaints in case of constitutionality deficiencies, regardless of whether the authority is Federal, State or Local.
Some of these authorities are the Servicio de Administración Tributaria (SAT; Federal Tax Administration), Instituto Mexicano del Seguro Social (IMSS; Social Security Administration), Instituto del Fondo Nacional de Vivienda para los Trabajadores (INFONAVIT; Housing Credit Authority), among others. The contributions that can lead to a dispute are the Corporate and Individual Income Tax (ISR), Business Flat Tax (IETU), VAT (IVA), Duties (Impuestos al Comercio Exterior), Property Tax (Predial), Improvement Taxes (Contribuciones de Mejora), Social Security Taxes (Cuotas Obrero-Patronales del IMSS), among others.
Amparo complaint against Legislation
The amparo complaint can be filed against legislation that is considered unconstitutional when it has direct impact in our clients. The time for filing the complaint is when the law enters into force or when it is enforced for the first time. Our legal team has vast experience in defending such infringement to our Constitution.
The provisions that can be declared unconstitutional can derive from treaties, federal and state law, federal, state and local regulations, decrees and other forms of law.
If you are interested in one of our services or have any questions, do not hesitate to contact us. We are here to help you!