ARTICLE 22: REFUND OF AMOUNTS UNDULY PAID.

The tax authorities will refund the amounts unduly paid (RGCE 2022: Regla 7.3.1) and those that proceed according to the tax laws. In the case of contributions that have been withheld, the refund will be made to the taxpayers who have been withheld the tax in question. In the case of indirect taxes, the refund for payment of the unduly will be made to people who had paid the tax transferred to the person who caused it, provided they have not credited it; therefore, who transferred the tax, either expressly and separately or included in the price, will not be entitled to request a refund. In the case of indirect taxes paid on importation, the refund to the taxpayer will proceed as long as the amount paid has not been credited. (CFF: Art. 156 ter)

The provisions of the preceding paragraph shall apply without prejudice to the accreditation of indirect taxes to which taxpayers are entitled, in accordance with the provisions of the laws that establish them.

When the tax is calculated for fiscal years, the refund of the balance in favor may only be requested when the statement of the exercise has been submitted, except in the case of compliance with the final resolution or judgment of the competent authority, in which case, the request may be requested the refund regardless of the presentation of the declaration.

If the unduly payment had been made in compliance with an act of authority, the right to refund under the terms of this article is born when said act is void. The provisions of this paragraph do not apply to the determination of differences due to arithmetic errors, which will result in the refund provided that they have not prescribed the obligation under the terms of the penultimate paragraph of this article.

When in a refund request there are errors in the data contained therein, the authority will require the taxpayer to clarify said data in writing and within a period of 10 days, noting that if they do not do so within said period, they will be considered withdrawn from the corresponding refund request. In this case, it will not be necessary to submit a new request when the erroneous data has only been recorded in the request or in the annexes. Said requirement shall suspend the period established for the refund, during the period between the following business day in which the notification of the requirement takes effect and the date on which the requirement is met.

When the refund is requested, it must be made within the period of forty days following the date on which the request was submitted to the competent tax authority with all the data, including for the case of deposit in account, the data of the integrating institution of the financial system and the account number for electronic transfers of the taxpayer in said financial institution duly integrated in accordance with the provisions of the Bank of Mexico, as well as the other reports and documents indicated in the Regulations of this Code. In order to verify the origin of the refund, the tax authorities may require the taxpayer, within a period of no more than twenty days after the presentation of the refund request, the additional data, reports or documents that they deem necessary and that are related to the same. For this purpose, the tax authorities will require the promoter in order that within a maximum period of twenty days it complies with the request, aware that if it does not do so within said period, it will be withdrawn from the corresponding refund request. The tax authorities may only make a new requirement, within ten days following the date on which the first requirement has been fulfilled, when referring to data, reports or documents that have been provided by the taxpayer in meeting said requirement. For the fulfillment of the second requirement, the taxpayer will have a period of ten days, counted from the day following the notification of said requirement, and the warning referred to in this paragraph shall apply. When the authority requires the taxpayer the data, reports or documents, indicated above, the period elapsed between the date on which the requirement of the same had been notified and the date on which they are provided in full by the taxpayer, it will not be computed in determining the terms for the refund mentioned above.

When there are only arithmetic errors in the refund request in the determination of the requested amount, the tax authorities will refund the corresponding amounts, without the need to submit a complementary declaration. The tax authorities may return a smaller amount than the one requested by the taxpayers on the occasion of the revision made to the documentation provided. In this case, it will be considered denied by the party that is not returned, unless it is arithmetic or form errors. In the event that the tax authorities return the refund request to the taxpayers, it will be considered that it was denied in its entirety. For such purposes, the tax authorities must find and motivate the causes that support the partial or total refusal of the respective refund.

Tax authorities shall not be deemed to initiate the exercise of their faculties of verification, when they request the data, reports, and documents, referred to in the sixth paragraph above, and may exercise them at any time.

When, on the occasion of the request for return, the authority initiates faculties of verification in order to verify the origin of the same, the terms referred to in the sixth paragraph of this article shall be suspended until the resolution in which it is resolved is issued the origin or not of the return request. The said exercise of the faculties of verification shall be subject to the procedure established in article 22-D of this Code. (CFF: Art. 22D)

If the review carried out in the exercise of faculties of verification to verify the origin of the return is completed, the latter is authorized, the authority will make the corresponding refund within 10 days following that in which the respective resolution is notified. When the refund is made outside the aforementioned period, interest will be paid that will be calculated in accordance with the provisions of article 22-A of this Code. (CFF: Art. 22A)

The federal tax authorities must pay the refund that is updated in accordance with the provisions of article 17-A of this Code (CFF: Art. 17A), from the month in which the payment of the unduly was made or the presentation of the declaration containing the balance in favor and until the one in which the refund is available to the taxpayer. In the case of an account deposit, it will be understood that the refund is available to the taxpayer from the date on which the authority makes the deposit at the financial institution indicated in the refund request.

When in the administrative act that authorizes the refund, the update and the interests that are appropriate are determined correctly, calculated at the date on which said act is issued on the amount that legally proceeds, it will be understood that said refund is duly made as long as it is between the date of issuance of the authorization and the date on which the refund is available to the taxpayer, no more than one month has elapsed. In the event that during the said month a new National Consumer Price Index (Índice Nacional de Precios al Consumidor) is announced, the taxpayer will have the right to request the refund of the corresponding update that will be determined by applying to the total amount whose refund was authorized, the factor that is obtained in accordance with the provisions of article 17-A of this Code (CFF: Art. 17A), subtracting the unit from that factor. The factor will be calculated considering the period from the month in which the authorization was issued and the month in which the refund was made available to the taxpayer.

The amount of the update refund referred to in the previous paragraph, should be made, where appropriate, available to the taxpayer within a period of forty days following the date on which the corresponding refund request is submitted; When the delivery is made outside the mentioned period, the tax authorities will pay interest that will be calculated in accordance with the provisions of article 22-A of this Code (CFF: Art. 22A). Said interest shall be calculated on the amount of the updated refund for the period between the month in which the corresponding refund was made available to the taxpayer and the month in which the refund of the update is made available to the taxpayer.

When the tax authorities proceed to the refund without exercising the faculties of verification referred to in the ninth paragraph of this article, the return order shall not imply a resolution favorable to the taxpayer, while the authority to verify the authority is safe. If the refund had been made and did not proceed, surcharges will be caused under the terms of article 21 of this Code (CFF: Art. 21) , on the amounts updated, both for those unduly returned and for those of the possible interest paid by the tax authorities, as of the date of the refund.

The obligation to return prescribes in the same terms and conditions as the tax credit. For these purposes, the refund request submitted by the individual is considered as collection management that interrupts the prescription, except when the individual withdraws from the request.

The refund may be made sua sponte or at the request of the interested party.

The Service Tax Administration (Servicio de Administración Tributaria), by means of general provisions, may establish the cases in which, despite the order of exercise of the faculties of verification referred to in the ninth paragraph of this article, the terms established by the sixth paragraph shall govern of the same, to effect the refund.

The requirements referred to in this article will be formulated by the tax authority in a digital document that will be notified to the taxpayer through the tax mailbox, which must be met by the taxpayers through this means of communication.