The in-depth surveillance program is a procedure used by the Tax Administration Service that is very similar to that of the invitation letters, but more personalized since, through an interview, the differences detected between the declared data and those determined in accordance are made known to the taxpayers. with the information that the Authority has in its databases, which are commonly the digital tax receipts issued and received online, said procedure is based on subsection b) section I of article 33 of the Federal Tax Code, which follows we relate

Article 33.CFF– The tax authorities for the best fulfillment of their powers, will be the following:

I. They will provide free assistance to taxpayers and citizens, seeking:

b) Maintain offices in various places of the national territory that will be in charge of guiding and assisting taxpayers in the fulfillment of their fiscal obligations; “invite them to go to said offices in order to be able to guide them regarding the correction of their fiscal situation for the correct fulfillment of their fiscal obligations”; guide and help them through electronic means, putting at their disposal the equipment for it.

The procedure through which the Authority invites the taxpayer to be interviewed to be informed of the differences detected is as follows:

1. A message will arrive at the designated mail in the tax mailbox informing that there is a notification.
2. Once the taxpayer has authenticated himself with his electronic signature or the fourth day after receiving the electronic notice sent by the authority, the official letter may be opened.
3. Once we open the official letter, we can find two cases: one that the authority is inviting us to its facilities, indicating the address, day and time, and another that is inviting us to meet electronically, indicating an electronic address for which it will also indicate the day and time. using the Microsoft teams tool so before having the interview by this means we must make sure to have the aforementioned tool installed.
4. In the case of being face-to-face, it will be requested if you are a natural person to come with the official identification of the taxpayer and your companion, if applicable, and if you are a legal person, go with the power of attorney of the legal representative, their official identification and, where appropriate, the official identification of the legal representative. your companion.
5. In the case of being by electronic means, if you are a natural person, you must send via email a scanned official identification of the taxpayer and of the person who will be supporting you in the interview, if applicable, and if you are a legal person, send a scanned power of attorney legal representative, their official identification and, if applicable, the official identification of the person who will be supporting them in the interview

Tips for Attending the Interview

• Charge the interview with your accountant or an expert in the field.
• Pay attention to each of the points exposed by the Authority since it will depend on that to answer correctly.
• Ask all the doubts that arise regarding the differences exposed by the Authority.
• Request the means of contact of the representatives of the Authority for any subsequent doubts that may arise at the time of distorting the observations made or in the self-correction, as the case may be.
• Request presentation of the observations shown by the Authority since it is very easy for us to forget the exact numbers shown.

The means by which the taxpayer provides the documentation and information to the Authority as to why their observations do not proceed or, if applicable, their self-correction, must be via email, which will be provided by the Authority during the interview.

It is important to point out that the term granted by the Authority for the attention of the points exposed in the deep surveillance program is 10 business days, however in the vast majority of cases these become insufficient due to the large amount of information that is collected. has to come to analyze, since in some cases the Authority observes differences of up to 5 years, however in practice, since it is merely an invitation and not the exercise of its powers of verification, the Authority is understanding with the times as long as when we continue to provide information and documentation corresponding to the points presented in the interview.

Conclusions

We recommend our readers to be attentive to the notifications that arrive via the tax mailbox since this is the way in which the authority makes the invitations, once the interviews are attended, always attend them, not leave them in oblivion, when they are attended. Follow up with the Authority to find out what their position is regarding our response, in order to avoid surprises in the future, such as the exercise of powers of verification or some type of sanction.

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