The importance of following the proper legal procedures when seeking tax refunds in Mexico was highlighted by a Mexican Supreme Court ruling (Contradiccion 191-2024) in December 2024. When an initial application for a tax refund is denied on formal grounds, and the denial is not challenged, the taxpayer is barred from applying for a tax refund for the same period, the court concluded.

Under the stricter tax refund procedures, it is now especially important for taxpayers to submit valid tax refund claims and to contest tax refund denials in an effective manner.

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