{"id":435,"date":"2020-10-19T11:36:52","date_gmt":"2020-10-19T17:36:52","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/tax-professionals\/?page_id=435"},"modified":"2025-05-01T14:30:02","modified_gmt":"2025-05-01T20:30:02","slug":"request-a-managed-audit","status":"publish","type":"page","link":"https:\/\/www.tax.newmexico.gov\/tax-professionals\/e-filing-mandates-overview\/request-a-managed-audit\/","title":{"rendered":"Request a Managed Audit"},"content":{"rendered":"

[et_pb_section fb_built=”1″ _builder_version=”4.16″ _module_preset=”default” background_repeat=”round” custom_margin=”0px||||false|false” custom_padding=”0px||0px|||” global_colors_info=”{}”][et_pb_row _builder_version=”4.16″ _module_preset=”default” use_background_color_gradient=”on” background_color_gradient_stops=”#ffffff 0%|#dedede 100%” background_color_gradient_start=”#ffffff” background_color_gradient_end=”#dedede ” custom_margin=”0px||||false|false” custom_padding=”4px||4px||true|false” background_color_gradient_stops_tablet=”#ffffff 0%|#dedede 100%” background_color_gradient_stops_phone=”#ffffff 0%|#dedede 100%” border_width_all=”1px” border_color_all=”#c9c9c9″ global_module=”210″ saved_tabs=”all” locked=”off” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”][et_pb_dmb_breadcrumbs font_icon=”%%20%%” home_icon=”%%236%%” use_home_text=”on” home_text=”Tax Professionals” use_home_url=”on” home_url=”\/tax-professionals\/tax-professionals\/” _builder_version=”4.16″ _dynamic_attributes=”link_option_url” _module_preset=”default” body_text_color=”#282728″ separator_text_color=”#282728″ link_text_color=”#000000″ custom_padding=”0px||0px|15px|false|false” link_option_url=”@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjE4NTMifX0=@” global_colors_info=”{}”][\/et_pb_dmb_breadcrumbs][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ specialty=”on” _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”][et_pb_column type=”1_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_sidebar area=”et_pb_widget_area_3″ _builder_version=”4.7.3″ _module_preset=”50d7f88b-470d-49c8-b370-96c4a9bca4df” custom_margin_tablet=”10px||||false|true” custom_margin_phone=”” custom_margin_last_edited=”on|desktop” custom_padding=”|4%|20px|4%|false|true” global_module=”450″ saved_tabs=”all” locked=”off” global_colors_info=”{}”][\/et_pb_sidebar][\/et_pb_column][et_pb_column type=”3_4″ specialty_columns=”3″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_row_inner _builder_version=”4.16″ _module_preset=”default” background_color=”#ffffff” custom_padding=”|20px||20px|false|false” global_colors_info=”{}”][et_pb_column_inner saved_specialty_column_type=”3_4″ _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”][et_pb_post_title meta=”off” _builder_version=”4.16″ _module_preset=”default” title_font=”|300|||||||” title_font_size=”50px” title_letter_spacing=”-3px” global_colors_info=”{}”][\/et_pb_post_title][et_pb_text _builder_version=”4.27.4″ _module_preset=”default” hover_enabled=”0″ global_colors_info=”{}” sticky_enabled=”0″]<\/p>\n

Under the Tax Administration Act qualifying taxpayers can participate in managed audits under approved conditions.<\/h2>\n

In an effort to make tax administration more user friendly, New Mexico law allows qualifying taxpayers to conduct managed audits, or \u201cself-audits\u201d, under prescribed circumstances for one or more tax programs subject to the Tax Administration Act.<\/p>\n

Included among those tax programs are gross receipts, compensating, corporate income, withholding and personal income taxes.<\/p>\n

A managed audit is governed by a signed agreement between the taxpayer and the Secretary of Taxation and Revenue.<\/p>\n

The managed audit program allows a taxpayer to disclose tax due and avoid paying penalty and interest, provided the assessment is paid within 180 days from the assessment date. If the assessment is not paid in full within 180 days, interest will be assessed on any remaining tax due from the time that tax was originally due until it is paid.<\/p>\n

For information about managed audits see FYI-404: Managed Audits for Taxpayers<\/strong><\/a> including who qualifies and how to apply.<\/p>\n

Click here to apply for a managed audit: https:\/\/tap.state.nm.us\/TAP\/_\/<\/strong><\/a><\/p>\n

Effective April 25, 2025, as part of the department\u2019s ongoing efforts to improve taxpayer services, the department is implementing a new application process in Taxpayer Access Point (TAP)<\/strong><\/a> for Gross Receipts Option A applications. This initiative is designed to make the audit experience more efficient and taxpayer friendly. Refer to the YouTube video<\/a><\/strong> linked below for detailed information on the application process.<\/p>\n

YouTube Video \u2013 TAP \u2013 GRT Managed Audit Option A<\/a> <\/strong>or for Spanish TAP – Applica Para Una\u00a0Auditoria Administrada de Recibos Brutos Opci\u00f3n A<\/a><\/strong> <\/p>\n

Managed Audits hotline: 505-841-6216<\/p>\n

Managed Audits email: managed.audit@tax.nm.gov<\/a><\/strong><\/p>\n

 <\/p>\n

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Under the Tax Administration Act qualifying taxpayers can participate in managed audits under approved conditions. In an effort to make tax administration more user friendly, New Mexico law allows qualifying taxpayers to conduct managed audits, or \u201cself-audits\u201d, under prescribed circumstances for one or more tax programs subject to the Tax Administration Act. 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