Mexico: Condition provided in procedure file 85/CFF relating to CFDI held unconstitutional (court decision)

A court decision concerning a condition in procedure file 85/CFF relating to CFDI

A court decision concerning a condition in procedure file 85/CFF relating to CFDI

The Second Chamber of the Supreme Court (Suprema Corte de Justicia de la Nación) held that conditions set forth in rule 2.5.16 of the Miscellaneous Tax Resolution for 2020 and its annex 1-A, particularly regarding the procedure file 85/CFF in which the notice of fiscal liquidation of legal entities is authorized, unconstitutional.


The procedure file 85/CFF establishes as a condition that there are no omissions, differences, and inconsistencies in the declaration for early termination of provisional payments, withholdings, or other amounts in relation to the online digital tax receipts (CFDI), files, documents or databases that the tax authorities have in their possession or to which they have access.

The court concluded that these conditions violate the certain principles since neither the federal tax code nor its regulations provide for it. In addition, the court found that the purpose of the liquidation initiation notice is not to carry out a timely review of compliance with the taxpayer's obligations. Finally, the court noted that the legal person jointly and severally liable for the liquidating legal entity will be responsible for any differences or inconsistencies subsequently identified by the tax authority.

Read a July 2022 report (Spanish) prepared by the KPMG member firm in Mexico


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