The Tax Administration Service (SAT) and the Office of the Taxpayer Advocate (PRODECON) confirmed in a statement that from September will start the first electronic reviews that constitute a new modality through which the tax authorities may carry out tax procedures through electronic means and interact with the taxpayer through these means.

SAT and PRODECON also noted that since the taxpayer receives in its tax mailbox the provisional determination of debts with initiates the electronic review, may appeal to PRODECON to request Conclusive Agreement, by which the audit is suspended, or may rebut comments of the authority or, where appropriate, be regularized through the figure of Conclusive Agreement.

This is an alternative means of justice by which taxpayers subject to tax audits may request the mediation of PRODECON, in order to resolve their differences with the IRS, in a consensual manner, thus avoiding lengthy and costly litigation.