SAT may re-audit using third-party information found in other audits
Desk audit. A second or subsequent audit may be ordered when the different facts justifying it derive from third-party information, data or documents revealed through audit powers, if they affect the tax position of the audited taxpayer and differ from those of the first audit (article 53-C of the Federal Tax Code).
Official heading (Spanish): REVISIÓN DE GABINETE. PUEDE ORDENARSE UNA SEGUNDA O ULTERIOR REVISIÓN CUANDO LOS HECHOS DIFERENTES QUE LA JUSTIFICAN DERIVAN DE INFORMACIÓN, DATOS O DOCUMENTOS DE TERCEROS QUE SE ADVIERTAN DEL EJERCICIO DE LAS FACULTADES DE COMPROBACIÓN, SI REPERCUTEN EN LA SITUACIÓN FISCAL DE LA PERSONA CONTRIBUYENTE REVISADA, Y SON DISTINTOS A LOS DE LA PRIMERA REVISIÓN (ARTÍCULO 53-C DEL CÓDIGO FISCAL DE LA FEDERACIÓN).
The ruling
In the same case, the controlling company argued that third-party information under article 53-C of the Federal Tax Code covers only data supplied by private parties. The Collegiate Circuit Court held it also includes information the authority obtains when auditing third parties, provided it affects the taxpayer's position and differs from what was already reviewed.
Our take
Closing an audit does not shield the year. If the authority audits a customer, supplier or related party and finds something affecting the taxpayer, it may come back. The limit lies in the ruling's three conditions: third-party origin, tax impact and novelty. In our experience, second audit orders are often justified in generic terms. That is where the defense lies: require the order to identify the new fact, its source and why it was not known in the first audit.
What to do
- When re-audited, check that the order identifies the new fact, its source and its impact.
- Monitor audits of related parties and key suppliers that could reopen reviewed years.
Details
- Court
- Collegiate Circuit Court
- Type
- Isolated precedent
- Identifier
- I.1o.A.16 A (11a.)
- Digital registry
- 2032505
- Published
- August 14, 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.