The requests for information and / or documentation by the tax authorities based on the operations carried out by the taxpayer, it is known as Special Integration of which we will speak on this occasion.

The accounting should meet certain requirements, however, although the Fiscal Code of the Federation (CFF) and its Regulations, do not establish specific parameters for the incorporation of many documents, the fiscal can not require Taxpayers who provide specific and concrete document, data or report integrations.

The taxpayer is obliged to answer the requests of the Treasury, however, answer does not imply that it is obliged to deliver all the information or documentation that is requested to him; That is, the taxpayer can answer the request in time and form to the authority in a motivated and founded way the absence of any of them. In this way, you can not be responsible for not responding to the requirement not to deliver the accounting, or any other transgression.

The Superior Court of the Federal Court of Administrative Justice (TFJA) indicated that when documentation and information are required by arbitrarily deciding the SAT, the rights of the governed are violated by Special Integrations because they are forced to elaborate work papers with which they were not counted. In a way, this prevents the supervisory authorities from obliging the taxpayers to work in excess, duplicating previously expressed efforts in their accounting.

It also pointed out that, in case the taxpayer provides the Special Integration requested, it can not subsequently be hurt by the illegality of said request.

The integrations required by the authority in a special way are not part of the taxpayer’s accounting based on what is stipulated in articles 28 of the Fiscal Code of the Federation and articles 26 to 29 of its regulation.

Thus, if what the requesting authority requests can obtain it from the data contained in the accounting provided by the taxpayer, then the taxpayer must review them in those terms and from them determine whether or not the taxpayer has complied with their tax obligations.

That is why, if you receive a request for Special Integration, we suggest carefully observing and reviewing the requirements elaborated by the authority and then answering them, providing only the information and documentation required by regulation, preferably with the prior advice of your accounting team. trust.