New Alternative Dispute Resolution Mechanisms In Tax And Administrative Matters

The new General Law of Alternative Dispute Resolution Mechanisms (the Law) recently became effective, which will allow companies and individuals to negotiate with tax and administrative authorities through alternative dispute resolution (ADR) to resolve disputes that arise between them, before, during, and even after the processing of any lawsuit before the Federal Court of Administrative Justice (the "Administrative Court").

This opens the option to request ADR during administrative proceedings before the tax and administrative authorities to resolve their differences and avoid filing lawsuits with the Administrative Court.

Likewise, the Law allows that once an administrative trial has been initiated, both the individuals and the authorities may request ADR before the Administrative Court in order to achieve a speedy settlement and avoid a lengthy trial and even negotiate the execution of the ruling.