TAX REFUNDS. IN ORDER FOR THE TAX AUTHORITY TO ISSUE A SECOND REQUEST FOR INFORMATION OR DOCUMENTS TO VERIFY ENTITLEMENT, THE TAXPAYER MUST HAVE FULLY COMPLIED WITH THE FIRST REQUEST (INTERPRETATION OF ARTICLE 22, SEVENTH PARAGRAPH, OF THE FEDERAL TAX CODE).

On June 27, 2025, the Federal Judiciary Weekly Gazette published a binding precedent issued by the Second Chamber of the Mexican Supreme Court of Justice, which must be applied mandatorily as of Monday, June 30, 2025.

This precedent resolves a contradiction of opinions among Circuit Collegiate Courts regarding Article 22, seventh paragraph, of the Federal Tax Code, which regulates procedures for refunding tax credits or undue payments.

The Supreme Court's ruling establishes that, for the tax authority to lawfully issue a second request for information or documentation, the taxpayer must have fully complied with the first request made by the authority. In other words, it is not valid to issue a second request if the first was only partially satisfied.

The Court’s reasoning is based on the statutory text, which explicitly requires full compliance with the initial request. Only when the taxpayer has entirely submitted the requested information or documents, and justified new questions arise from this response, may the authority proceed to issue a second request. Moreover, the authority is only entitled to verify formal compliance with the first request, without conducting a substantive assessment at that stage of the procedure.

This interpretation strengthens legal certainty for taxpayers and sets clear limits on the actions of the tax authority during refund proceedings, thereby ensuring greater security and transparency in the exercise of taxpayers’ rights. However, from our perspective, while this precedent provides support to taxpayers by confirming that the authority’s evaluation must focus on formal —not substantive— matters, it also introduces a risk: if, in the authority’s opinion, the taxpayer fails to meet the requirements of the first request, the authority may terminate the refund procedure without granting an opportunity to respond to a second request.

To access the full published ruling, please refer to the following link:

Download Jurisprudence – Mexican Supreme Court of Justice

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