Santa Fe state representative Germana Figueroa Casas introduced a bill calling for the implementation of the Taxpayer Bill of Rights.
November 12, 2025 – 2:05 p.m.
Santa Fe state representative Germana Figueroa Casas introduced a bill calling for the implementation of the Taxpayer Bill of Rights.
The initiative proposes legislation that guarantees fundamental rights such as defense, information, restitution of unjust payments, and limits on the abuse of fiscal power, and balances the relationship between the Treasury and the public.
“It is a tool of protection and transparencyin compliance with international standards and projects that already exist in other countries,” said Figueroa Casas.
Taxpayer Law: Project Content
Among other rights, this project promotes the following in the inspection process:
- The right to obtain information and assistance from tax authorities regarding the nature, scope and enforcement of your rights and warranties, compliance with and scope of tax obligations;
- The right not to incriminate oneself and not to be forced to produce incriminating evidence.
- Right that there is no absolute presumption of negligence or fraud in the area of tax sanctions. Only in exceptional cases will the taxpayer’s evidence to the contrary be accepted, allowing a relative presumption regarding the determination of tax liability. Presumptions established by the Treasury must be made by general resolution or law and cannot be applied retrospectively.
- The right to have the action performed without delay, demand, or unnecessary waiting time. All tax actions or proceedings must have a reasonable maximum period established by law.
On the other hand, the rights derived from the right to privacy are as follows:
Rights derived from the right to privacy:
- The right to the reserved nature of the data, reports or background information that the employees and personnel of the tax authority know about the taxpayer and third parties related to the taxpayer, as the tax authority is motivated by tax significance when requesting this data.
- The right not to make a general information request, but to have the person requesting the information certify that it is subject to its own tax verification or inspection procedures.
- The right to information, objection, access, rectification or deletion of your tax file, including tax data. If the accuracy of the data is contested, the disputing party has the right to obtain restriction of the processing of the data.
- The right of the taxpayer to have the information transferred to a third party communicated, to lodge a complaint if the third party considers it to be inaccurate, and to appeal against the act of communicating the information.
- The right for the information requested to have exclusive tax significance and the right to reconcile information obligations with the right to privacy.
Taxpayer rights: general principles
- The design, interpretation and application of taxes and tax systems must be based on the economic capacity of the people who are obliged to contribute, justice, legality, generality, equality, fair distribution of the tax burden, rationality and the principles of non-confiscation.
- Because personally expressed financial capacity is taken into account in determining tax liability, a taxpayer is entitled to be taxed only for acts, facts, or circumstances that reflect a real, effective, and current ability to contribute.
- A withholding or collection system must be established by law. The law must determine the subject matter covered, the taxes involved, the tax base and the method of calculation in a clear, precise and accessible manner. The creation or application of a withholding or collection system without a legal basis is considered a violation of a public official’s duty.
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