Challenging an unsecured tax assessment does not stop the limitation period
Tax assessment. Its enforceability does not depend on the finality of the resolution that contains it, but on its not having been paid or duly secured within the legal deadline.
Official heading (Spanish): CRÉDITO FISCAL. SU EXIGIBILIDAD NO DEPENDE DE LA FIRMEZA DE LA RESOLUCIÓN QUE LO CONTIENE, SINO DE QUE NO HAYA SIDO PAGADO O DEBIDAMENTE GARANTIZADO DENTRO DEL PLAZO LEGAL PREVISTO PARA ELLO.
The ruling
A taxpayer sought a declaration that an assessment enforceable since 2005 had become time-barred, and the TFJA (Federal Administrative Court) agreed. The authority argued the assessment was not enforceable while litigation was pending. The Collegiate Circuit Court held that enforceability arises when the assessment is not paid or secured within the legal deadline, even if it is challenged.
Our take
The ruling favors taxpayers who defend actively and penalizes authority inaction. If the authority neither enforces nor requires security, the clock runs even while litigation is pending. Review older assessments under dispute, especially unsecured ones, to evaluate a limitation request. The caveat matters: collection actions served and suspension of enforcement may interrupt or suspend the period, so each case needs a full history review. The ruling applies the Federal Tax Code as in force in 2005; for recent assessments, compare it against current rules.
What to do
- Inventory older tax assessments under dispute and check whether they were secured.
- Review collection actions served that may have interrupted the period.
- Consider requesting a limitation declaration where more than ten years have elapsed.
Details
- Court
- Collegiate Circuit Court
- Type
- Identifier
- VI.3o.A.43 A (12a.)
- Digital registry
- 2032409
- Published
- July 10, 2026
- Area
- Tax
- View official source ↗
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Prepared by Artegia for information only; not legal advice. Headings in English are unofficial translations. The official text is the one published in the Semanario Judicial de la Federación or the TFJA journal.