On January 26, 2024, the Jurisprudence on the Matter of Request for Refund of Balance in Favor was published in the Judicial Weekly of the Federation of the Supreme Court of Justice of the Nation (SCJN), as follows:

The Regional Plenum on Administrative Matters of the Central-Northern Region, based in Mexico City, determined that if a person requests the refund of a balance in their favor in accordance with Article 22 of the Federal Tax Code and does not challenge the authority’s resolution denying it, their right to request it again is not extinguished, provided they rectify the formal defects of the first request or provide additional elements.

We provide you with the link where you can consult the aforementioned publication:

https://sjf2.scjn.gob.mx/detalle/tesis/2028093

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February de 2024

México City, México