- On July 11, 2025, the Second Chamber of the Supreme Court of Justice of the Nation (SCJN) published jurisprudence 2a./J. 33/2025 (11a.), regarding the admissibility of new tax refund requests after a denial based on formal errors.
- The Supreme Court of Justice (SCJN) determined that when the Tax Administration Service (SAT) denies a refund request for procedural reasons, the taxpayer must challenge the denial through a legal appeal within the timeframe established by law. Failure to do so will result in the taxpayer permanently losing the right to resubmit the request, even if the errors that led to the denial are subsequently corrected.
This criterion is especially relevant for companies and individual taxpayers who regularly request tax refunds, as it modifies a common practice: correcting formal observations and resubmitting the request without initiating a defense.
With this jurisprudence, the Court seeks to prevent tax refunds from becoming indefinite or cyclical procedures, closing the door to repeated requests if defense mechanisms are not exercised in a timely manner. In other words, the initial denial becomes final if it is not challenged, even if the error that led to it was minor.
From our perspective, this new parameter should be understood as both a warning and an opportunity. A warning, because it imposes a greater burden of due diligence on the taxpayer, implying that any procedural oversight could result in the permanent loss of a legitimate economic right. And an opportunity, because it opens the door to strengthening internal processes, preventing contingencies, and establishing a solid tax strategy from the first act of authority.
Practical implications:
- Taxpayers should review the formal requirements of their applications in more detail before submitting them, as errors can become irreversible if not promptly challenged.
- The legal and accounting departments must coordinate to ensure timely filing of defenses against any refusal to return the funds, even if the issue is not substantive.
- The ruling will have a deterrent effect on repeated requests and could reduce the administrative burden on the SAT by encouraging the resolution of disputes in court from the first refusal.
Thus, we believe this precedent represents a turning point by reinforcing a guarantee-based approach to tax procedures, in which the effective exercise of rights requires active and timely defense by individuals.
Therefore, in an environment where credit balances represent a significant source of liquidity, and in the face of an increasingly strict SAT (Tax Administration Service) in the validation of receipts and formal requirements, specialized advice ceases to be an option and becomes a critical operational necessity. It is essential to assess the risks to which workers who remain standing during their workday are exposed in order to determine the actions to be taken.
