Recent Case Decision – Tax Receipts with Incomplete Address Information

On May 13, 2009 the Second Chamber of Mexico’s Supreme Court of Justice (Suprema Corte de Justicia de la Nación) issuedcase decision number 2a./J.66/2009 under the title “Tax Receipts. Receipts issued with incomplete or erroneous addressinformation incurs the infraction contained in section VII or Article 83 of the Fiscal Code of the Federation”. Mexico’s highestcourt held that if a tax receipt is not printed with the tax domicile, or such domicile is incomplete or erroneous, the taxpayersubmitting such receipt will incur the penalty set forth in section VII of article 83 of the cited Code. Such Code also considersthe issuance of any such receipt as an infraction itself, by the issuing party, for failing to meet tax requirements, per itsobligation to issue tax receipts with the correct tax domicile of the issuer, also per the terms of the Fiscal Code of the Federation.The high court held that the sanction imposed in article 84, section IV of the Code is correct and in accordance with theprinciple of strict application of tax rules.