But now, with what the SCJN approved, the High Court determined that the request for financial information by the tax authorities does not constitute an investigative technique related to a criminal proceeding, but rather an administrative action for purposes of verifying compliance with tax obligations, so it is not arbitrary as it must be duly founded and motivated.
Thus, based on the information provided, the authority can go to the Public Ministry to report facts that possibly constitute a crime.
The decision, assured the SCJN, is consistent with what was recently ruled by the First Chamber in the contradiction of thesis 147/2021 resolved on February 9, 2022, in which it was determined, in an analogous manner, that the treasury authority may display to the ministerial authority banking information provided by the National Banking and Securities Commission obtained without prior judicial controlas the basis for a lawsuit for tax crimes.
Well, the Chamber recognized the relevance of the right to privacy; However, he warned that, like all rights, it is not absolute and must be weighed against other purposes of high constitutional importance, such as when a tax authority requires information in order to verify the correct fulfillment of the citizen’s obligation to contribute to public spending, which can undermined through behaviors such as tax fraud, money laundering, terrorism or organized crime.
This decision emanated from a resolution of an amparo trial in which a person claimed that the Ministry of Finance and Public Credit had asked the National Banking and Securities Commission for information on their bank accounts, which served for the treasury authority to interpose a complaint against him for the possible commission of a crime comparable to tax fraud.
It should be noted that this Wednesday, the president of the National Banking and Securities Commission (CNBV), Jesús de la Fuente, also clarified that Only if there is a trial involved, the authorities will be able to access the banking information of people and companies.
