CHEVEZ, RUIZ, ZAMARRIPA Y CIA., S.C. has established a litigation division with the objective of providing its clients with comprehensive services on local and federal taxes, social contributions and customs matters. This division responds to the need, often expressed by clients, of receiving specialized legal support with respect to those situations when the tax criteria adopted are challenged by the tax authorities. In providing this legal support, the Firm has the advantage of being well acquainted with the tax and social security contribution background of its clients which enables it to assume full responsibility for the services rendered in tax and social contribution matters.

The most significant services provided by the Firm in this area include, but are not limited to, the following: legal advice on tax and social security matters, tax audits performed by the federal and local tax authorities relating to federal and local taxes and social contributions, appeals at the administrative level, handling of suits filed before the tax or contentious administrative courts or constitutional (amparo) proceedings.

With respect to advice and consulting on tax and social security matters, the Firm has the expertise to provide the required legal support on the issuance of opinions relating to tax, social security or customs matters in order to analyze its clients’ operations on an integral basis.

In the case of examinations carried out by the federal (including social security) or local tax authorities, the Firm provides legal advice during the course of the examination. The experts in the related division will be in a position to prepare, when necessary, any documentation and determine the sufficiency of evidence required to defend the client’s interests, throughout the entire legal proceedings, in respect of any deficiency assessment or related claim made by the authorities.

When it is considered that a federal or local law, regulation or any acts of the authorities are harmful to the interests of a client on tax, social security or customs matters, at the client’s request the corresponding division will carry out the legal constitutional (amparo) proceedings before the competent courts to demand, when applicable, that such legal provisions, regulations or acts of the authorities be declared unconstitutional and thus revoked.

When the circumstances and the specific needs of an organization warrant it, the Firm works together with prestigious law and accounting firms based in Mexico and in other countries.

CHEVEZ, RUIZ, ZAMARRIPA Y CIA. also collaborates with law firms in handling cases being tried in the respective courts.

Through its individual members, the Firm acts as a tax expert in the Federal Tax Court and other courts, when a specialized opinion on tax or social security matters is required.