Mexico: New guidelines on tax refund requests

Second request for information or documents from the tax authority can only be made if the taxpayer has fully complied with the first request

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July 16, 2025

A jurisprudential thesis on tax refunds was published in the Federal Judicial Weekly (Semanario Judicial de la Federación) on June 24, 2025, clarifying that a second request for information or documents from the tax authority can only be made if the taxpayer has fully complied with the first request.

The Supreme Court established that the tax authority must verify that the taxpayer has addressed each point of the initial request without conducting an in-depth analysis. This analysis will be performed later when deciding on the approval or denial of the refund.

Read a July 2025 report (Spanish) prepared by the KPMG member firm in Mexico

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