Mexico’s Supreme Court Upholds Key Tax Rules on Mergers and VAT Refunds

Mexico’s Supreme Court upheld the authority of the Tax Administration Service to enforce requirements for canceling the Federal Taxpayer Registry in corporate mergers, denying cancellation if parties are linked to simulated transactions. It also ruled that VAT refund denials become final if not contested, preventing resubmission of corrected applications. The court confirmed the constitutionality of requirements for RFC cancellation in mergers and liquidations, emphasizing their role in preventing tax evasion and ensuring compliance.

Source: jdsupra.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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