Limiting the period to cancel digital tax receipts (CFDI) to the fiscal year in which they are issued is unconstitutional: First Chamber
On April 3, 2024, the First Chamber of the Supreme Court of Justice of the Nation ("SCJN") issued a ruling on an amparo on review, holding that the limitation on the period granted to taxpayers to cancel Digital Tax Receipts via the Internet ("CFDI") is unconstitutional, as it violates the principle of legal certainty.
In this regard, the aforementioned ruling analyzes article 29-A, fourth paragraph, of the Federal Tax Code, which sets a temporal restriction for the cancellation of CFDI, by limiting the period to carry out such action to the fiscal year in which they are issued, with the acceptance of the person in whose favor they are issued, unless the tax provisions provide for a shorter period. The foregoing rule was found to be arbitrary and unreasonable inasmuch as it disregards the dynamism of commercial operations in reality, considering that the tax effects of CFDI do not necessarily become relevant in the same fiscal year in which they are issued, and that they may be cancelled, their effects terminated early or contain errors whose correction is necessary outside of said fiscal year. In addition, it is relevant to consider that the rule under analysis also provides for the aforementioned period as "Unless the tax provisions provide for a shorter period," delegating to administrative authorities the power to reduce the period, and leaving taxpayers in a state of legal defenselessness. As a result of the foregoing, the First Chamber of the SCJN concluded that the limitation on the period for taxpayers to cancel CFDI is unconstitutional as it violates the principle of legal certainty, granting the requested amparo. For more information on this matter, please contact: Alejandro Torres, Partner:+52 (55) 5258-1072 | ajtorres@vwys.com.mx Luis Enrique Torres, Counsel:+52 (55) 5258-1023 | ltorres@vwys.com.mx Alfonso Leñero, Associate:+52 (55) 5258 1000 | alenero@vwys.com.mx
