Gustavo Castillo Garcia
The newspaper La Jornada
Monday, August 5, 2024, p. 13
A Mexico City court denied an injunction to Comercializadora Pepsico México SA de CV, a company that is the largest taxpayer and that challenged part of the legislation that provides for the powers of the authorities to monitor compliance with tax obligations.
Amparo trial 1335/2023 refers to the list of agreements of the Federal Judiciary Council (CJF), which was presented on August 23, 2023.
The first district court for administrative matters, based in Mexico City, issued a ruling on August 1. The The justice of the Union does not protect or shelter
to the company, according to the ruling.
As of yesterday, no appeal had been filed to have this ruling reviewed by a collegiate court.
Pepsico has been seeking federal justice protection since 2023 against discussion and approval
of articles 42, 53 and 53-C of the Federal Tax Code and the discussion and approval of article 5 of the Value Added Tax Law.
These rules regulate compliance with tax and customs provisions, the determination of omitted contributions or tax credits and the verification of tax crimes, among other matters.
The court reaffirmed the validity of Article 42 of the Federal Tax Code, which establishes that the authorities must verify compliance with the obligations of taxpayers and other obligated parties and, where appropriate, determine omissions, the existence of tax credits or alleged crimes in this area.
With the same resolution, the court supported the validity of regulations that allow authorities to determine errors or omissions in the reporting of taxpayers’ tax obligations, for which public officials can collect documents, conduct visits or review accounting, assets, merchandise and opinions of the financial statements of the individual.
