In recent days, the Regional Plenary in Administrative Matters of the Central-North Region, with residence in Mexico City, resolved the contradiction of criteria 73/2023, by which it analyzed whether the promotion of a federal administrative lawsuit against a tax credit suspends the statute of limitations established in article 146 of the Federal Tax Code.
In this manner, the Regional Plenary in Administrative Matters determined that article 146 of the Federal Tax Code does not provide that the mere filing of a federal administrative lawsuit suspends the statute of limitations period.
Upon analyzing the aforementioned legal provision, the magistrates concluded that the suspension of the term for the operation of the statute of limitations for tax credits depends on the enforceability of the tax credit, that is to say, if the debt is guaranteed regardless of the existence of a means of challenge.
This is due to the fact that, once the tax interest is guaranteed, it is possible to affirm that the tax authority is prevented from exercising its collection powers in order to achieve the satisfaction of the tax debt and, therefore, its inactivity cannot give rise to the statute of limitations.
In this sense, the magistrates resolved that it is inaccurate to state that the statute of limitations is suspended when the taxpayer promotes the lawsuit, but does not guarantee the tax interest, because in this scenario, the tax authority is not materially or legally unable to collect the tax credit.
In view of the foregoing, the tax team of Vega, Guerrero & Asociados remains at your disposal to provide you with the corresponding support and advice for compliance with these new tax provisions.
