Mexico’s SAT Moves Swiftly to Eliminate Amparos

October 7, 2016 Steve Sprague

On September 27, we wrote about the Mexican Supreme Court’s recent decision upholding amparos. While the court granted that these legal stays for eContabilidad compliance could continue, it also ruled that the country’s fiscal email, e-accounting and electronic audits are fundamentally constitutional. We anticipated that the SAT, Mexico’s tax authority, would move quickly to address the issues that led the court to uphold amparos, and that’s exactly what the organization seems to be doing.

On September 28, the SAT published an “Anexo Tecnico” to substitute the technical specifications that were originally provided in English, supplementing the official Spanish requirements. The original English specifications came from the standard language “world wide web consortium: W3,” not the SAT itself, which contributed to the Supreme Court’s ruling against the tax authority when it came to amparos.

Addressing this issue so quickly after the Supreme Court’s ruling shows just how serious the SAT is about requiring all companies to comply with its fiscal compliance mandates. It wants to eliminate any remaining issues before amparos expire, so that these stays cannot be extended further and enterprises will have to comply with these tax laws. What does this ultimately mean? Compliance is impending for companies currently holding amparos, so it’s important not to be caught off-guard when yours expires. Contact us to learn how to proactively approach this impending mandate.

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