New Criteria for Tax Audits and Refunds-Greater Tax Certainty for Your Business

Short summary

Mexico's tax authority released new compliance guidelines aiming to reduce audit uncertainty through consolidated single-year audits, faster refunds, and restrictions on disruptive enforcement measures. The policy emphasizes procedural protections and treaty compliance to create a more predictable tax environment. While advisory, these guidelines represent institutional commitment likely to influence future tax administration practices.

• •Single comprehensive audits per fiscal year to reduce duplicative reviews
• •Faster refund processing and protection against system failures
• •Digital certificate restrictions reserved as last resort, prioritizing due process

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