MEXICO Trends and Developments Contributed by: Luis Ignacio Martel and Jorge A. Cabello, Martel
On-site regulatory audit for the verification of tax invoices Tax authorities are granted the authority to conduct on-site audits at the taxpayer’s registered tax domi - cile for the purpose of verifying that the tax invoices issued by the taxpayer support genuine transactions. As of the commencement of the audit, the suspen - sion of the issuance of tax invoices shall be ordered, and such suspension shall remain in effect until the issuance of the final resolution. These on-site audits must be concluded within a maximum period of 24 business days, during which the taxpayer may submit evidence in support of its position. Upon expiration of the evidentiary period, the tax authority must issue, within no more than 15 busi - ness days, a resolution determining whether or not the presumption that the taxpayer issued tax invoices not supporting genuine transactions has been rebutted. Surcharge rate In cases where an extension is granted for the pay - ment of tax credits, the applicable surcharge rate for fiscal year 2026 was increased from 0.98% to 1.38% per month on outstanding balances, and the sur - charge rates applicable for fiscal year 2026 were also increased when payment in instalments is authorised. Invoicing Digital certificates rendered without effect The tax authorities have been empowered to ren - der void the certificates issued by the SAT when they determine that the taxpayer issuing tax receipts failed to rebut the presumption that it issued false tax receipts. Temporary restriction of digital certificates Digital seal certificates will be temporarily restricted for taxpayers who received tax receipts issued by tax - payers that failed to rebut the presumption of the fal - sity of such receipts and that were published as such in the Official Gazette of the Federation, provided that they do not regularise their tax situation within thirty calendar days following such publication. Likewise, it has been established that digital seal certificates will be temporarily restricted when, in the
is empowered to establish, through general admin - istrative rules, the characteristics and other types of assets that may be offered under this modality. To the detriment of taxpayers, they must, in all cases, offer as a guarantee a certificate of deposit up to the maximum amount of their economic capacity, even when such amount is insufficient to guarantee the tax interest, and, in the same request, combine it with one of the other forms of guarantee, following the order indicated above. Where applicable, taxpayers must demonstrate the impossibility of guaranteeing their tax liabilities under the order set forth above by submitting the documentation that evidences such circumstance. Notwithstanding the foregoing, through a transitory provision, it was established that taxpayers who timely and duly file a revocation appeal as of 1 January 2026 will have a six-month period to provide the guarantee of the tax interest, in accordance with the procedure set forth in the Federal Tax Code, counted from the date the appeal is filed. If the authority resolves the remedy before the six- month period elapses, the deadline to guarantee the tax interest will be reduced to ten days following noti - fication of the corresponding resolution. Guarantee of tax liabilities in revocation appeals The reference to the revocation appeal was eliminat - ed from the scenarios in which it was not required to guarantee the tax interest in the enforcement of administrative acts. As a result, taxpayers who are assessed a tax credit and file a revocation appeal must now provide a guarantee of the tax interest in accordance with the new procedure described above in order to suspend the administrative enforcement proceeding. Unguaranteed final tax assessments The period within which the tax authority must notify the taxpayer was extended from three to twenty days when the corresponding financial institution has been ordered to transfer funds due to the failure to provide a sufficient guarantee of the tax interest before the tax credit became final.
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