October 9, 2025
Since January 2023, taxpayers who are subject to an audit or review have the option to use their previously declared favorable balances to cover omitted taxes and accessories detected by the authority, even when they originate from different taxes. This facility seeks to provide greater flexibility for those who do not have available cash to regularize their situation.
However, despite this option having been in effect for more than 2 years, the SAT has not issued the operational rules necessary for its application. This omission has caused the auditing authorities to systematically reject offset requests, arguing the absence of formal procedures established in secondary regulations.
In September 2025, the Office of the Taxpayer Advocate («PRODECON») resolved Systemic Analysis 5/2025, establishing a firm position on this matter. PRODECON concludes that Article 23 of the Federal Tax Code («CFF») contains all the necessary elements to process these applications, and therefore no additional secondary regulations are required to exercise this right. Rejecting these petitions violates the principles of legality and legal certainty, since the SAT’s regulatory omission cannot result in harm to taxpayers.
The current legal procedure establishes that the application may be filed starting the day following notification of the official observations letter or the last partial report, until 20 business-days after the deadline to distort facts or omissions in a desk review concludes, or after the final report of a domiciliary visit is issued. Taxpayers must specify the amounts and concepts they wish to correct through this facility. The authority has the power to request additional information within the following 25 business days, and the taxpayer must respond within a maximum non-extendable period of 20 business days. Subsequently, the taxpayer is summoned to be informed of the authorized amount, having 10 business days to accept or reject the authority’s proposal.
It is important to note that this option does not apply to previously denied balances, those that have expired by statute of limitations, or those arising from resolutions issued in administrative appeals or litigation. Furthermore, filing the application does not suspend the statute of limitations nor does it constitute a proceeding that may be challenged later.
In the event that the favorable balance is insufficient to cover the total omitted taxes, the taxpayer must pay the difference within 30 days following notification of the assessment resolution.
PRODECON granted the SAT a 20 business-day period to respond to its recommendations. Although these observations are suggestions for the SAT, there is an expectation that the tax authority may reconsider its position, considering that the systemic analysis demonstrates that the current legal framework is sufficient to process these applications without requiring additional rules.
In light of this scenario, our recommendation is that taxpayers who are undergoing an audit and have available favorable balances evaluate filing their offset application, given PRODECON’s recent pronouncement and the clarity of article 23 of the CFF.
As tax attorneys we are at your service to advise you on the preparation and filing these applications, in full compliance with the requirements established in the CFF.
SINCERELY
Gerardo Nieto
Gil Zenteno
Alejandro Barrera
Victor Barajas
Ramón de la Torre
José Miguel Tuirán Salas