On September 4, 2006 the Organic Law of the Attorney General for Taxpayer Defense was published in the Official Journal of the Federation (Diario Oficial de la Federación), which has as its purpose regulating the organization and functioning of the office of the Attorney General for Taxpayer Defense, in order to guarantee the right of taxpayers to be treated fairly in tax matters at the federal level through advising, representation and defense; receipt of complaints; and the issuance of guidelines and recommendations. The Attorney General for Taxpayer Defense is a decentralized, unaffiliated public entity with its own legal personality and assets, and it is also technically, functionally and materially autonomous. Services that will be provided by the Attorney General’s office will be offered exclusively upon the request of interested taxpayers, will be free of cost, and will include, among other things, advising and consulting on issues presented by taxpayers in relation to actions taken by federal tax authorities; representing taxpayers before corresponding tax authorities; providing said service with the office’s own administrative resources and, as the case may be, providing representation before the Federal Tribune of Fiscal and Administrative Justice; as well as attending to taxpayer complaints made in relation to actions carried out by federal tax authorities for presumed violations of their rights; and, as the case may be,proposing independent recommendations to the public.
