The opinion has been an element of inspection used in Mexico for a long time, when "On April 21, 1959, the opinion of financial statements for tax purposes arose, by decree of the official newspaper of that date, in which also integrated the General Directorate of Federal Fiscal Audit, begins the registration of public accountants, auditors and the possibility that taxpayers use the professional services of external auditors… "(Hernández, H., Azuara, K., 2013) used with great validity for being a credible document and providing assurance that things are being done in the right way. Hence the importance of the opinion.
Companies that in accordance with article 32-A of the Fiscal Code of the Federation (CFF) in force in 2013 were required to report their financial statements, may choose to do so or not, in accordance with the same article of said code which It was modified by the "DECREE by which various provisions of the Fiscal Code of the Federation are amended, added and repealed" published in the Official Gazette of the Federation (DOF) on December 9, 2013, being as follows:
"Article 32-A. Individuals with business activities and legal entities, who in the immediately preceding year have obtained accumulated income greater than $ 100,000,000.00, than the value of their assets determined under the terms of the general rules issued by the Tax Administration Service for this purpose, is greater than $ 79,000,000.00 or that at least three hundred of its workers have rendered services in each of the months of the immediately preceding year, they may choose to rule, in the terms of article 52 of the Fiscal Code of the Federation, its financial statements by authorized public accountant. The parastatal entities of the Federal Public Administration may not exercise the option referred to in this article. ” (Official journal of the federation, 2013).
Leaving the option of ruling only those who meet the requirements of said article and removing the option for those who do not.
Judging has many advantages, among them is avoiding direct review by the tax authorities, reliability, security, among many other things, but choosing to decide or not is the decision of each taxpayer, having to take into account the benefits of do what.
References
Official Gazette of the Federation (2013) Decree by which various provisions of the Federation Tax Code are reformed, added and repealed. Recovered from:
Hernández, H., Azuara, K., (2013) Tax opinion, from the origin to the current situation, in the perspective of the Registered Public Accountant. Recovered from:
