Dispute resolution

Mexico Dispute Resolution Country Profile

 

 

last update 24 June 2014

 

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


Ms. Nadja Dorothea Ruiz Euler
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 2313, 5802 1934
     nadja.ruiz@sat.gob.mx


Mr. Manuel Salvador Cruz Flores
Central Administrator for Transfer Pricing Audits
(MAP APA)
    Av. Hidalgo 77, Módulo III, Planta Baja
     Col. Guerrero, Del. Cuauhtémoc
     México, D.F., 06300
     t. +52 (55) 5802 2384, 5802 2481
     salvador.cruzflores@sat.gob.mx 

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. 

Scope of MAP
& MAP APA

- To solve double taxation 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 and 184 of the Income Tax Law.
- Article 13 of the Federal Law of Procedure of Administrative Litigation. 

Time for filing 

Depends 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 $11,644.00 (updated amount, as provided by Annex 19 of 2014 Administrative Regulations, regarding article 53-G of the Federal Duties Law).

Tax Collection/
penalty/
interest
 

- MAP: None.
- MAP APA: No penalties or surcharges for compensating adjustment within certain period on a reciprocal basis. Otherwise, the tax updated with the inflation rate, and surcharges, will apply.

Other dispute
resolution
mechanisms
 

None. 

Government
Website
 

www.sat.gob.mx/ 

 

 

 

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