Dispute resolution

Mexico Dispute Resolution Country Profile

 

 

last update January 2016

 

Competent
Authority

Mr Oscar Molina Chie
General Administrator for Large Taxpayers
(i.e. Head of the Large Business & International Division)
(MAP & MAP APA)
     Av. Hidalgo 77, Módulo III, Piso 1
     Col. Guerrero, Del. Cuauhtémoc
     México, D.F., 06300

 

Mr Moises I. Orozco Garcia(2)
General Administrator for Hydrocarbons
(i.e. Head of the Hydrocarbons Tax Affairs Division)
(MAP & MAP APA)
Calle Valerio Trujano No. 15
Col. Guerrero, Del. Cuahtémoc
México, D.F. 06300 

 

Mr Manuel Salvador Cruz Flores(1)
Central Administrator for International Tax Legal Affairs
(MAP)
     Av. Hidalgo 77, Módulo III, Planta Baja
     Col. Guerrero, Del. Cuauhtémoc
     México, D.F., 06300
     t. +52 (55) 5802 2439, 5802 2429
     salvador.cruzflores@sat.gob.mx  


Mr Carlos Pérez Gómez Serrano(1)
Central Administrator for Transfer Pricing Audits
(MAP APA)
    Av. Hidalgo 77, Módulo III, Piso 1
     Col. Guerrero, Del. Cuauhtémoc
     México, D.F., 06300
     t. +52 (55) 5802 2384, 5802 0000 ext. 48749
   carlos.serrano@sat.gob.mx

 

Mr Ricardo Carrasco Varona(2)
Central Administrator for Tax and Legal Affairs (Hydrocarbons)
(MAP & MAP APA)
Av. Paseo de la Reforma 10, Piso 7, Torre Caballito
Col. Tabacalera, Del. Cuahtémoc
México, D.F. 06030
t. +52 (55) 1203 1775, 5802 0000 ext. 47775
ricardo.carrasco@sat.gob.mx

1 Effective as from 1 March 2015.

2 Effective as from 25 August 2015.  

Organization 

Within the General Administration for Large Taxpayers, of the Tax Administration Service:

- MAP: Central Administration for International Tax Legal Affairs.
- MAP APA: Central Administration for Transfer Pricing Audits.

Within the General Administration for Hydrocarbons of the Tax Administration Service:

- MAP & MAP APA for taxpayers in the upstream Oil & Gas industry: Central Administration for Hydrocarbons Tax and Legal Affairs. 

Scope of MAP
& MAP APA

- To solve double taxation issues of a particular taxpayer.

- To discuss the interpretation or application of the relevant Convention. 

Domestic
guidelines &
administrative
arrangements
 

- Articles 21, 34-A and 37 of the Federal Fiscal Code.
- Articles 2, 3, 4, 179, 180, 181 and 184 of the Income Tax Law.
- Article 64 of the Hydrocarbons Revenue Law.
- Article 13 of the Federal Law of Procedure of Administrative Litigation.
- Conventions for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital. 

Time for filing 

Depending on the time limitation of the relevant Convention. 

 Form of
request
 

As provided by the OECD online Manual on Effective Mutual Agreement Procedures (MEMAP), February 2007 Version.

Documentation
Requirements
 

As provided by the OECD online Manual on Effective Mutual Agreement Procedures (MEMAP), February 2007 Version.

User fees 

- MAP: None.
- MAP APA: MXN $12,633.43 (updated amount, as provided by Annex 19 of 2015 Administrative Regulations, regarding article 53-G of the Federal Fees Law).

Tax Collection/
penalty/
interest
 

- MAP: None.

- MAP APA:

a) No penalties will apply and surcharges may be totally or partially canceled, as long as these charges derive from an agreement between competent authorities within reciprocal basis, and said competent authorities had refunded the corresponding tax without interest payment

b) In all cases the tax will be updated for inflation.

Other dispute
resolution
mechanisms
 

None. 

Government
Website
 

www.sat.gob.mx/ 

 

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