Certified translation of documents to drive foreign vehicles in Mexico
The Taxpayer Protection Agency issues criteria on the interpretation of tax laws. Although they are non-binding as the non-binding precedents of the Federal Courts or the Federal Administrative Court, they are useful to create or strengthen an argument.
For example, judicial precedent 58/2022 highlights the importance of certified translation of foreign vehicle documents.
In the case that gave rise to the precedent, the tax agency seized a vehicle from a U.S. resident because it was considered that he had no documents proving his correct stay in Mexican territory and ordered that it became the property of the tax agency.
The individual argued that the permit to travel within 20 kilometers from the border was applicable.
To prove that he owned the vehicle, he showed a dealer tag and a letter issued by the Texas Department of Motor Vehicles, both in English with their corresponding translation into Spanish.
The Tax Administration Service deemed the documentation insufficient, issued a tax assessment, and ratified the seizure of the vehicle.
The Taxpayer Protection Agency supported the individual by filing a motion for revocation and then brought an annulment claim in which it was finally decided that the documents did indeed prove the ownership of the vehicle, the international driving permit, and the benefit of traveling in the border area.
Therefore, the Federal Tax Court ruled the tax agency’s official notice void.