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GT: Resolution of the Constitutional Court regarding the banking secrecy

August, 2019


RESOLUTION OF THE CONSTITUTIONAL COURT REGARDING THE BANKING SECRECY

File 3267-2018

On August 5, 2019, the Constitutional Court issued the ruling that unfavorably resolves the partial general unconstitutionality against article 30 "C" of the Tax Code.

In that order, prior obtaining a court order, the Tax Administration (SAT) will be able to request to authorized banks in the country relevant financial information of the taxpayers when there is reasonable doubt about any operation that may be of interest to the Tax Administration.

For questions or more information please do not hesitate to contact us.

Ximena TerceroPartner

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