Statutory tax opinion (dictamen fiscal)
Dictamen fiscal (statutory tax opinion)
The dictamen fiscal is an independent CPA’s opinion on whether your company met its tax obligations. We issue it for federal and local purposes, and go over our findings with you first.
Tell us about your case
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Statutory tax opinion (dictamen fiscal)
Who it’s for
- Companies required by law to file a dictamen
- Companies that choose to file one voluntarily
- Transactions that require a specific dictamen, such as a sale of shares
- Companies that need a dictamen for local (state) tax purposes
Statutory tax opinion (dictamen fiscal)
What’s included
An audit for tax purposes, performed by accountants who also advise on tax.
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Audit for tax purposes
We review how your taxes and contributions were calculated and paid, and their accounting and documentary support.
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Federal dictamen
We issue the dictamen fiscal before the SAT when your company is required to file it or chooses to.
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Local dictámenes
We issue dictámenes for local tax purposes when state law requires or allows them.
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Corrections before filing
If we find discrepancies, we raise them before closing so you can correct them in time.
Statutory tax opinion (dictamen fiscal)
How we work
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Scope
We confirm which dictamen you need and why: legal requirement, election or a specific transaction.
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Review
We review taxes, contributions and their support.
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Discrepancies
We share what we find and how to correct it.
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Issuance
We issue the dictamen and walk you through its contents.
Frequently asked questions
What is a dictamen fiscal?
It is the report in which a CPA registered with the SAT, after auditing the company, gives an opinion on whether it met its tax obligations. It is filed with the tax authority and becomes part of the company’s tax record.
Who is required to file a dictamen fiscal?
The law requires it of certain companies based on their size, and of others for specific transactions, such as some sales of shares. The requirements change with tax reforms, so we review your case against current law before telling you whether it applies.
Is it worth filing a dictamen if I’m not required to?
For some companies, yes: a voluntary dictamen forces a thorough review of the numbers and puts the supporting documents in order. We’ll tell you frankly whether it makes sense in your case.
What is the difference between the dictamen fiscal and the ISSIF?
The ISSIF is an informational tax return on the company’s tax position that the company itself files along with its annual return. The dictamen is an independent CPA’s opinion issued after an audit. We’ll tell you which one applies to you.
Related
Related services
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Financial statement audit
An independent opinion on your financial statements and a review of internal controls.
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IMSS and Infonavit opinion (dictamen)
Review of IMSS contributions and Infonavit payments, with an independent opinion.
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Tax advisory
Compliance, tax regime and transaction review, led by a partner.
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Not sure whether you need a dictamen fiscal?
Tell us about your company’s size and transactions. We’ll tell you what applies.