Mexico: New requests for refund of previously denied credit balance allowed

Taxpayers must submit a new refund request within the five-year prescription period for the credit balance and correct any defects that the tax authority detected in the first request.

September 11, 2024

The federal courts published guidance providing that taxpayers who have requested a refund of a credit balance and have had it denied by the tax authority will be able to submit a new refund request for the same tax and period, even if the denial was not contested.

Taxpayers must submit a new refund request within the five-year prescription period for the credit balance and correct any defects that the tax authority detected in the first request.

Read a September 2024 report (Spanish) prepared by the KPMG member firm in Mexico

Thank you!

Thank you for contacting KPMG. We will respond to you as soon as possible.

Contact KPMG

Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.
All fields with an asterisk (*) are required.

Job seekers

Visit our careers section or search our jobs database.

Submit RFP

Use the RFP submission form to detail the services KPMG can help assist you with.

Office locations

International hotline

You can confidentially report concerns to the KPMG International hotline

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Headline