Third Party Tax Collaborator 

Third Party Tax Collaborator. Under the reform of the Federal Fiscal Code of 09 December 2019, a new figure called the Third Tax Collaborator was introduced and since then the relevance and constitutionality of this figure has been questioned due to the fact that new powers were granted to the tax authority, with the addition of article 69-B Ter. 

That article provides that the tax authorities may receive and use information and documentation provided by third-party tax collaborators, and with it, study and resolve the procedure provided for in article 69B of the Federal Fiscal Code. 

However, the Code itself provides that third-party tax collaborators are persons who have not participated in the issuance, acquisition or disposal of tax vouchers covering non-existent transactions, but which has information not held by the tax authority, concerning taxpayers who have engaged in such conduct and who voluntarily provide the tax authority with the information which is legally available to it and which is sufficient to substantiate that situation. 

The identity of the third-party tax collaborator shall be confidential and may take part in the drawing of lots provided for in Article 33-B of the Code, provided that the information and documentation provided by him in collaboration with the tax authority are verifiable. 

It may be noted from the above that the purpose of the reform in question is to provide the tax authority with more mechanisms to investigate the materiality of operations, but this provision may also be arbitrary, as stated above, the taxpayer subject to the procedure laid down in Article 69-B may not know the origin of which the authority obtained the information, nor does it limit access to sensitive information, thereby jeopardising the right to secrecy, or even the possibility of violating the rights of third parties, such as the collection of personal data such as lists of workers. 

In the light of the foregoing, it can be expected that there will be a high number of challenges to obtaining information and that the constitutionality of such a provision could even be put on trial. 

Companies must therefore be given sound tax advice in order to safeguard their legal sphere. 

In Bandala, Díaz, García, we offer you the best legal advice on tax matters, in order to protect your rights and your heritage.