Audit limitation

The IRS is not authorized to re-audit or review records, legal criteria or evidence that were already subject to a previous audit process, even if the statute of limitations has not yet ended. This, unless new information arises and other additional requirements are met.

Document accreditation

The IRS is prohibited from requesting solemnities or formalities that the law does not require for the relevant act, contract or operation. For the IRS to disregard the information provided by the taxpayer, based on that the information provided is not reliable, the IRS must issue a well-based resolution, which may be challenged by the taxpayer through a tax claim.

Catalog of rights

The catalog of taxpayers’ rights is reformulated, reinforcing those that relate to the right to information, the recognition of the principle of good faith and respect to the principle of legality.

Pro-taxpayer retroactivity

Any changes of criteria or interpretations by the IRS that are favorable for taxpayers may apply retroactively. Pursuant to the above, taxpayers may request the refund of taxes unduly paid in the last three tax years.

Return of capital

The requirement to obtain authorization from the IRS is eliminated for capital reductions.

Review of technological systems

The IRS powers to authorize or require the taxpayer to use technological information systems to keep accounts and records are regulated and limited.