The National Water Commission (CONAGUA), has fiscal attributions in the matter of administration, determination, liquidation, collection, collection and inspection of the contributions and uses in accordance with the provisions of the Fiscal Code of the Federation, it also has the powers to verify the compliance with obligations, so it can carry out home visits and request information from taxpayers, jointly responsible or related third parties.
In this sense and taking into consideration the preventive measures determined by the Ministry of Health by virtue of the health contingency caused by COVID-19, on May 29, 2020, the Agreement through which the Director General of CONAGUA determines to extend the period of suspension of the deadlines to continue home visits or cabinet reviews due to the impossibility on the part of the General Coordination of Collection and Inspection and the Collection and Inspection Directorates in the CONAGUA Basin Organizations to continue the exercise of powers of verification, as well as the terms and terms of procedures of the procedures that can be substantiated before said authority.
Therefore, it is established that the suspension is extended from June 1 and until the new Agreement published in the DOF enters into force, because the Ministry of Health determines that there is no epidemiological risk related to the opening, in a gradual, cautious and orderly manner, of the activities related to the Federal Public Administration, which means that the deadlines and terms do not run with respect to the procedures that are in force.
Once the suspension has concluded, it will be understood that any action, requirement, request or promotion carried out before this decentralized administrative body must be carried out the next business day.
It should be noted that the main objective of said agreement is to provide certainty and legal security to all those subjects that are likely to be subject to any review by CONAGUA in the exercise of its powers of verification, since, in the event that initiate any verification procedure, be it a home visit or cabinet review, it would constitute an illegal action by said authority since it would be a direct violation of the agreement in question, so the procedure or the resolution of it derives, they would be liable to be fought through indirect protection proceedings before the District Courts, or through contentious administrative proceedings before the Federal Court of Administrative Justice, as the case may be.
By virtue of the foregoing, it is recommended that, in the event that a verification procedure is initiated, the diligence be attended by obtaining legal advice, for which the BRIFFAULT ABOGADOS, SC team is at your service to provide appropriate and timely advice in relation to all acts related to the verification visits carried out by CONAGUA during the period of suspension of activities. As well as the contentious area to develop means of defense against any act of abuse by said authority.