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ARTICLE  22:  REFUND  OF  AMOUNTS  UNDULY  PAID.

The  tax  authorities  will  refund  the  amounts  unduly  paid  --349-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.  --629-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 a  period  of  10  days,  noting  that  if  they  do  not  do  so  within  said  period,  they  will  be  considered  withdrawn  from  the  corresponding  refund  request.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.  --613-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.  --613-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  --610-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  --610-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  --613-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  --613-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.