The Tax Administration Service published the coordination strategy for taxpayer audits for the fiscal year 2023, which mainly consists of management by the tax authority for taxpayer compliance, actions for the auditing of "invoice" and "nominee" companies and smuggling in warehouses, publication of the effective rates for fiscal years 2020 and 2021, audits to various specific economic sectors and concepts or conducts to be reviewed.
On January 29, 2023, the Tax Administration Service published the Taxation and Collection Master Plan for the fiscal year 2023. The Plan contemplates a coordination strategy between the General Collection, Large Taxpayers, Federal Tax Audit and Foreign Trade Audit Departments.
The audit strategy is divided into the following aspects:
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Authored by Arturo Tiburcio, Alejandro Diener, and Paola González.
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