Tax Litigation

At MNP Consultants we offer specialized legal advice and procedural representation in tax and administrative litigation, backed by a technical, strategic and legally rigorous approach.

Our practice includes the comprehensive defense of taxpayers against acts and resolutions issued by tax and administrative authorities at the federal, state and local levels, including the challenge of tax credits, audits, administrative and sanctioning proceedings, as well as controversies arising from the exercise of verification powers.

In foreign trade matters, our firm specializes in representing importing and exporting companies in procedures derived from inspection and control acts, with the purpose of guaranteeing the continuity of the logistic chain and the legality of international operations.

We know the importance of proper compliance with social security obligations, we have extensive experience in representing companies that have been subject to reviews by autonomous tax agencies.

Our multidisciplinary team is made up of lawyers and accountants with postgraduate studies in national and international universities, with extensive experience working in the Federal Court of Administrative Justice, the Federal Judiciary, the Tax Administration Service, the Taxpayer's Defense Attorney's Office, as well as the private sector; This makes us experts in the interpretation and application of tax, administrative and procedural provisions, and allows us to develop high-precision legal strategies aimed at minimizing risks, reversing improper determinations and comprehensively safeguarding the assets and operational continuity of our clients.

We have experience serving national and transnational companies in various sectors, such as pharmaceutical, manufacturing, technology, construction, among others, as well as serving various municipal entities in several states of the Republic.

Prosecutor

Determination of federal, state or municipal tax credits.
Refusals of tax refunds or requests for compensation.
Attention to audits (desk reviews, home visits, electronic audits).
Appeals for revocation, annulment and amparo proceedings.
Conclusive agreements before Prodecon (see if the agreements before the Federal Court of Administrative Justice are already in force).

Foreign Trade and Customs Operations

Incorrect tariff classification and customs value: Challenging resolutions that incorrectly assign tariff fractions or determine inadequate values of the goods.
Administrative procedures in customs matters: Defense against the various acts of verification in customs.
Suspension of importer or exporter lists: Legal strategies to quickly and effectively restore the possibility of carrying out international operations.
Seizure and retention of goods: Representation in proceedings that directly affect the availability and commercialization of goods.
Determination of foreign trade taxes: Challenge of resolutions that generate excessive charges for omitted foreign trade taxes, tariffs, compensatory quotas and customs processing fees.

Social Security

Labor-management contributions: Challenge of determinations that incorrectly calculate such contributions.
Contributions to the housing system: Defense against resolutions that generate excessive charges for employer contributions.
Differences in the integration of the contribution base salary: Legal strategies against acts that presume the existence of non-integrated benefits.

Success stories

We demonstrated in the administrative contentious trial the unconstitutionality of the last paragraph of article 66 of the CFF Regulations, which provides for a penalty applicable to the untimely filing of financial statement opinions. As a consequence, we determined the improper application of article 52-A of the CFF to the detriment of the taxpayer, resulting in the annulment of the tax credit and of the entire audit procedure.
We were able to demonstrate in court the existing distinction between medicines and herbal remedies in terms of the General Health Law, for purposes of the application of the 0% rate provided in article -- of the VAT law, thus obtaining the refund of important balances in favor of a taxpayer of the pharmaceutical industry.
We were able to demonstrate the unlawfulness of a tax credit determined in the matter of VAT to a Municipality located in Jalisco, derived from an alleged undue crediting originated by compensations related to its activities. The lawsuit was favorably resolved, recognizing the correct application of the tax provisions regarding crediting and offsetting.
We successfully represented a company in the agro-industrial sector in a VAT refund proceeding, derived from the improper application of a decree that provided for a stimulus and did not restrict the right to a refund for juices.
We defended a municipality located in the north of the country with respect to the determination of income tax withholdings, proving the correct application of the corresponding tax incentive. The resolution was favorable, recognizing the legality of the treatment applied by the municipal entity.
We represented a company dedicated to the importation of foreign vehicles, commonly known as "chocolate cars", against the improper action of the tax authority, which sought to obtain information from foreign suppliers without legal grounds. We were able to demonstrate the violation of the auditing procedures and the nullity of the proceedings.
We successfully represented in trial a mechanical engineering company, achieving to substantially demonstrate the existence of the operations questioned by the tax authority. Under a criterion of reasonableness of the evidence, we evidenced that the taxpayer is not obliged to prove beyond what is possible and within the framework of its regular operating activity.
We successfully represented in court a client in the pharmaceutical industry, where the validity of several virtual pedimentos that covered foreign trade operations was questioned, managing to prove compliance with the applicable customs and tax provisions.
In the construction industry, it was possible to evidence the improper collection of contributions and amortizations by the authority, by proving the inactivity in its collection powers and the excess in the exercise of such powers.
We defended a municipality located in Nayarit against a tax credit determined in the matter of labor-management contributions. We proved the due integration of the contribution base salary and the expiration of the authority's powers, obtaining a favorable resolution that declared the nullity of the credit.