Short answer
What you should know before deciding
01
What information does it contain
Lists of alleged, definitive, distorted and favorable resolutions or defenses related to the legal procedure.
02
What is it for in an investigation?
Provides relevant tax context in investigations of suppliers and companies.
03
What does not allow us to conclude
A presumptive stage is not equivalent to a definitive stage; Information changes and must be consulted by RFC.
Responsible authority: Tax Administration Service
Preserves the URL, date of consultation, parameters used and supporting document. If the system changes or does not return results, record that limitation as well.
Consult official source ↗Practical application
What to check and what to ask
Control questions
- Was the search done with the correct identifier?
- What date, coverage and authority does the result have?
- Is there an update, subsequent resolution or supporting document?
- What conclusion is beyond the scope of this source?
Frequent errors
- Use a screenshot without a date or URL.
- Search only by name when there is an RFC, folio or file.
- Take absence of result as proof of non-existence.
- Repeat the search engine tag without reading the associated document.
Scope and limits
Educational content, not advice for a specific case. A match does not confirm identity and the absence of findings does not guarantee absence of risk. Coverage changes by source, jurisdiction and date; A material decision may require clarification and specialized advice.
Next step
Apply an investigation proportional to your decision
Zarur Legal Insights verifies sources, reduces homonyms, and documents facts, boundaries, and points to clarify.
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