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Modifications to the Guidelines that regulate the Conclusive Agreements-Taxpayer Defense Attorney (PRODECON)

Jan 19, 2021

On January 13th, 2021, the Taxpayer Defense Attorney (PRODECON) published in the Federal Official Gazette (DOF), the following modifications regarding conclusive agreements:

PROCEDURE AND APPLICATION

• The procedure will begin with the request submitted in writing or electronically by the taxpayer. The application must contain the following requirements:

  1. That it be directed to the Taxpayer Defense Attorney;
  2. Name, denomination or company name, as appropriate; Tax domicile and Federal Taxpayer Registry and, where appropriate, the predominant line or activity.
  3. If they appear through a legal representative, that he or she has general power of attorney for acts of administration
  4. The designation of authorized to hear and receive notifications, address and email
  5. Autograph signature of the taxpayer or his legal representative,
  6. The identification data of the Reviewing Authority, as well as the order, request or resolution through which the powers of verification were initiated
  7. The identification data of the document where the qualification of facts or omissions with which the taxpayer does not agree is recorded
  8. The proof of notification of the document stating the qualification of facts or omissions
  9. The precise mention and identification of the facts or omissions qualified by the reviewing authority with which they do not agree;

• Upon receipt of the request for a Conclusive Agreement, the Attorney General’s Office, within a maximum period of three business days, will proceed to admit it.

• In the corresponding admission agreement, the Attorney General’s Office will identify the facts or omissions qualified by the reviewing authority, regarding which the taxpayer requests the adoption of the Conclusive Agreement and will require said authority to, within a maximum period of twenty business days, counted from the day following the one on which the notification of the request takes effect, produces your answer to it.

• The lack of complete and timely attention to the requirement of the Attorney General’s Office, will make the imposition of the fine provided for in article 28, section I, numeral 1, of the Law appropriate.

• Upon receiving the reply from the reviewing authority, the Attorney General will issue, within a maximum period of three business days, the respective reception agreement, in which it will give an account of said reply. If the authority accepts the adoption of the Conclusive Agreement, it will immediately rotate the file, so that within a maximum period of seven days, the draft Conclusive Agreement is prepared, which will be notified to the parties.

• Once the project referred to in the previous paragraph has been drawn up, the Attorney General’s Office will notify the parties, who will have a period of three business days, counted from the day following the day on which the respective notification takes effect, to make the observations that they deem pertinent.

• The Conclusive Agreement will always be signed in three counts, one delivered to each of the parties and the third remaining in the files of the Attorney General’s Office

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