Mexican High Court Allows Warrantless Requests for Bank Records
Tax attorney Eugenio Grageda was mentioned in a Tax Notes article about Mexico's Supreme Court's decision to allow the country's Tax Administration Service (SAT) to access banking records without a warrant. Mr. Grageda said tax authorities can request bank statements for a tax audit process. The SAT accesses this information to obtain information as part of its verification process of a taxpayer's income and tax returns.
"It is concerning that the Court ruled that the requirement under article 16 to expressly state the reasons and legal grounds can be satisfied by conveying them to another government authority. Such a constitutional right's benefits should be analyzed in [their] connection to the person, as she is the owner of [the] right," he said. "If the person is not involved, [it] is hard to think how such a right could be satisfied."
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