Valid SCJN to authorities request bank information


The first room of the Supreme Court of Justice of the Nation (SCJN) declared it constitutional that the federal tax authorities require information for tax purposes related to bank secrecy, without judicial authorization.

He declared that article 142, section IV, of the Credit Institutions Law it is not arbitrary, disproportionate, nor does it violate the right to privacy.

According to the First Chamber, said article provides as an exception to the protection of the right to privacy of clients or users of financial institutions, the obligation to provide notice or information, when requested by the federal tax authorities, for tax purposes. , among other assumptions.

In the project approved in the First Chamber, it was argued that the Inter-American Court of Human Rights has established that the right to private life is not absolute, and can be restricted by the State as long as the measure is not abusive or arbitrary.

This decision is a consequence of the resolution of an amparo trial, promoted by Manuel Cardona Picones, who claimed the unconstitutionality of the aforementioned article, by virtue of the fact that the Ministry of Finance asked the National Baking and Stock Commission (CNBV) information about his bank accounts, which served for the authority to file a complaint against him for the possible commission of a crime comparable to tax fraud. The plaintiff alleged that the precept violates the right to privacy and intimacy

“The Court maintains that there is no violation of banking and financial secrecy when the CNBV gives information to the Treasury for the SAT to use in its audits, that is, before they initiate a criminal proceeding, or not, the treasury can request the banking information,” said Juvenal Lobato Díaz, professor of tax law at UNAM. He assured that the decision does not affect all taxpayers.

[email protected]



Leave a Comment