Resumen

YANEZ RODRIGUEZ, Raúl Jorge  y  AVILA MAZZOCCO, Héctor Enrique. Opinion on financial statements for tax purposes: legal nature, evolution and inconsistencies. Contad. Adm [online]. 2015, vol.60, n.2, pp.402-422. ISSN 0186-1042.  https://doi.org/10.1016/S0186-1042(15)30007-3.

The opinion of financial statements for tax purposes becomes mandatory for certain taxpayers in Mexico since the early nineties; from 2014 is set as an option, recognizing that involves a cost to the governed subjects. This paper analyzes the figure of the opinion for tax purposes as part of the power of inspection, in addition to the legal and pragmatic change scope of compulsory optional nature; certain circumstances under which it was created the Tax Administration are opposed to indirect control mechanism constitutes the opinion for tax purposes is also addressed; in addition, the incidence of this opinion on the figure of the independent accountant is studied within the business this regulatory environment, whereas information technology equip the major elements of control for the authority. All this calls into question the practical viability of the tax opinion in Mexican tax framework, which is no stranger to international organizations provide recommendations based on successful experiences tax.

Palabras llave : Financial statement opinion; Fiscal Code of the Federation; Powers of verification; The presumption of truthfulness; Certified public accountant.