OPINION ON FINANCIAL STATEMENTS FOR TAX PURPOSES: LEGAL NATURE, EVOLUTION AND INCONSISTENCIES

Abstract

The opinion of financial statements for tax purposes has become mandatory for certain taxpayers in Mexico since the 1990s; As of 2014, it is established as an option, recognizing that it implies a cost for the governed subjects . This work analyzes the figure of the opinion for tax purposes as part of the powers of verification, in addition to the legal and pragmatic scope of the change from its mandatory to optional nature; Likewise , certain assumptions are addressed from which the Tax Administration Service was created that contradict the indirect inspection mechanism that constitutes the opinion for tax purposes ; In addition, the impact of said opinion on the figure of the independent adjudicator is studied. pending, this within the business regulatory environment, considering that information technologies provide the exacting authority with greater oversight elements . All of the above raises questions about the practical viability of the tax ruling within the Mexican tax framework , which is not alien to the recommendations that international organizations provide based on successful tax experiences.