At ST STRATEGO we have a consolidated track record in the technical management of requests for refund of balances in favor of Value Added Tax (VAT) and Income Tax (ISR) before the Tax Administration Service (SAT). Our team has accompanied companies from different sectors — industrial, commercial, export and services — in the timely recovery of their balances in favor, through a solid document integration that allows favorable resolutions to be obtained from the first procedure.

The federal tax refund procedure, regulated by Article 22 of the Federal Tax Code, requires a rigorous analysis of the taxpayer’s supporting, accounting, and tax documentation, as well as precise technical attention to the requirements for additional information that the authority may formulate during the exercise of its powers of verification. A deficient document integration at this stage is usually the most common cause of rejections, partial refusals, or prolonged procedures that end up escalating to contentious instances.

For this reason, at ST STRATEGO we focus our intervention on the preventive and management stage: the exhaustive analysis of the supporting documentation, the correct attention to the SAT’s information requirements within the corresponding deadlines and terms, and the punctual follow-up of each procedure, with the aim of ensuring that the refund is resolved favorably without the need to resort to administrative appeals or means of defense.