Tax refunds under scrutiny: The Supreme Court's new position

7 July 2025

TagsTax

Last Friday, 27 June, the Supreme Court of Justice of the Nation (SCJN) published a binding legal precedent establishing a new criterion regarding the information requests that tax authorities may issue during the process of claiming tax refund balances.

The Second Chamber resolved a conflict of interpretation among circuit courts, determining that taxpayers must respond to the first information request fully and in a timely manner. If the request is not completely fulfilled or is only partially addressed, the authority may consider the refund request withdrawn, without the need to issue a second request.

However, a second information request will only be applicable if the tax authority needs to clarify, specify, or expand upon information already provided by the taxpayer in their initial response.

This criterion reinforces the importance of responding to tax authority requirements regarding refund requests in a complete and timely manner, as any omission or partial compliance may be sufficient grounds for the authority to consider the request withdrawn or rejected.
For further information, click here to consult the full court ruling.

Our team of specialists in indirect taxation is ready to provide technical and strategic advice to help ensure your refund requests are managed efficiently and effectively.