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Commentary

8.1 Review of tax opinions

Mexico

8.1ÌýÌýÌýÌý Review of tax opinions

An employer, an individual and a foreign resident can apply to SAT (the tax administration office) office for clarification over a tax matter.

Federal Fiscal Law: Código Fiscal d e la Federación, Arts 28, 30 and 67 confer power to SAT officers to inspect wide ranging documents and conduct site visits during a tax audit.

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