New Alternative Dispute Resolution Mechanisms in Tax and Administrative Matters
08 March 2024
| New Alternative Dispute Resolution Mechanisms in Tax and Administrative Matters | Nuevos mecanismos alternos de solución de controversias en materia tributaria y administrativa |
| The new General Law of Alternative Dispute Resolution Mechanisms (the Law) recently became effective, which will allow companies and individuals to negotiate with tax and administrative authorities through alternative dispute resolution (ADR) to resolve disputes that arise between them, before, during, and even after the processing of any lawsuit before the Federal Court of Administrative Justice (the “Administrative Court”). This opens the option to request ADR during administrative proceedings before the tax and administrative authorities to resolve their differences and avoid filing lawsuits with the Administrative Court. Likewise, the Law allows that once an administrative trial has been initiated, both the individuals and the authorities may request ADR before the Administrative Court in order to achieve a speedy settlement and avoid a lengthy trial and even negotiate the execution of the ruling. To implement ADR, the Law orders the Administrative Court to create the Public Centers of Alternative Dispute Resolution Mechanisms in Administrative Justice to conduct ADR. The subject matters that do not qualify to be resolved through ADR are: 1. Agrarian; 2. Administrative liabilities; 3. Foreign trade; 4. Public programs; 5. Labor disputes in which the Government is the employer; 6. Administrative lawsuits initiated by the administrative and tax authorities (juicios de lesividad); and 7. Those in which the public order and rights of third parties are violated. It is important to note that these ADRs may be initiated in connection with administrative proceedings and trials that occur after the Law is enacted and do not apply to proceedings or trials initiated prior to the Law. Finally, for the proper application of the Law, the Legislature will have to amend several laws establishing the terms and conditions related to the use of administrative and tax ADR. In relation to this Law, there are open questions regarding the way in which administrative and tax ADR will coexist with existing ADR mechanisms, for example, the mediation the Tax Ombudsman (PRODECON) can carry out or, those that are contemplated in the Double Taxation Avoidance Treaties or, the way in which the stay order of the Administrative Enforcement Procedures (i.e. seizures) would operate during the processing of new ADR or the obligation to provide, or not, guarantees. For further information on this matter, please contact the team of lawyers at Foley & Lardner in Mexico City. | Recientemente entro en vigor la nueva Ley General de Mecanismos Alternos de Solución de Controversias (la Ley) que permitirá a las empresas y a los individuos negociar a través de mecanismos alternos de solución de controversias (MASC) con las autoridades fiscales y administrativas para resolver los conflictos que se susciten entre ellos, antes, durante, e incluso, después de la tramitación de algún juicio ante el Tribunal Federal de Justicia Administrativa (el “Tribunal administrativo”). Lo anterior abre la opción para solicitar algún MASC durante la tramitación de los procedimientos tramitados ante las propias autoridades fiscales y administrativas con el fin de solucionar sus diferencias y evitar la presentación de demandas ante el Tribunal Administrativo. Asimismo, la Ley permite que una vez iniciado algún juicio administrativo, tanto los particulares como las autoridades soliciten algún MASC ante el mismo Tribunal Administrativo y con ellos lograr un arreglo rápido y evitar la prolongación del juicio e, incluso, se podrá negociar en la ejecución de sentencia. Para instrumentar los MASC, la Ley le ordena al Tribunal Administrativo crear los Centros Públicos de Mecanismos Alternos de Solución de Controversias en materia de Justicia Administrativas. Las materias que no son susceptibles de someterse a MASC son 1. Agraria; 2. Responsabilidad administrativa; 3. Comercio exterior; 4. Programas públicos; 5. Controversias laborales donde el estado sea el patrón; 6. Juicios de lesividad (juicios administrativos iniciados por la autoridad); y 7. Aquellos en los que se atente contra el orden público y derechos de terceros. Es importante mencionar que estos MASC podrán ser iniciados en relación con procedimientos administrativos y juicios que sean posteriores a la entrada en vigor de la Ley y no aplican respecto de procedimientos o juicios iniciados con anterioridad a la Ley. Finalmente, para la correcta aplicación de la Ley, el Congreso tendrá que modificar diversas leyes donde se establezcan los términos y condiciones relativos al uso del MASC administrativo y fiscal. En relación con esta Ley, quedan diversas dudas respecto de la forma en que coexistirán los MASC administrativo y fiscal con los procedimientos ya existentes, por ejemplo, la mediación que puede realizar la Procuraduría de la Defensa del Contribuyente (PRODECON) o los MASC que se contemplan en los Tratados para Evitar la Doble Tributación, la forma en que operaría la suspensión del Procedimiento Administrativo de Ejecución durante la tramitación de los MASC o la necesidad de ofrecer garantías. Para más información al respecto puede comunicarse con nuestro equipo de abogados en Foley Ciudad de México. |
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