Suspended VAT/IEPS certification: amparo will not keep the tax credit alive
Definitive suspension in indirect amparo. It is not available against the suspension of registration in the Company Certification Scheme ordered as part of the cancellation procedure, as it would contravene public-order provisions and harm the public interest.
Official heading (Spanish): SUSPENSIÓN DEFINITIVA EN AMPARO INDIRECTO. ES IMPROCEDENTE CONTRA LA SUSPENSIÓN DEL REGISTRO EN EL ESQUEMA DE CERTIFICACIÓN DE EMPRESAS, ORDENADA CON MOTIVO DEL PROCEDIMIENTO DE CANCELACIÓN, AL CONTRAVENIR DISPOSICIONES DE ORDEN PÚBLICO Y SEGUIR PERJUICIO AL INTERÉS SOCIAL.
The ruling
Collegiate Circuit Courts disagreed on whether a definitive suspension is available against the suspension of a company's registration in the Company Certification Scheme, ordered when cancellation proceedings begin, so it can keep applying the tax benefits. The Regional Plenary Court held it is not: granting it would contravene public-order provisions and harm the public interest, since certification is optional and requires ongoing compliance.
Our take
For maquiladoras and exporters, this is the most consequential ruling in the batch. If the authority starts cancellation and suspends the registration, an amparo will not stop the company from temporarily losing the 100% VAT and IEPS credit on operations under certain customs regimes. The alternatives are paying the tax or securing it with a bond, both with an immediate cash-flow hit. We agree certification is optional, but the ruling underestimates the operational damage. The real defense comes earlier: ongoing compliance, an up-to-date file and an immediate response to any request from the authority.
What to do
- Audit compliance with VAT and IEPS certification requirements on a regular schedule.
- Prepare a cash-flow plan using a bond or tax payment in case the registration is suspended.
- Respond immediately to any certification-related request to avoid triggering cancellation.
Details
- Court
- Regional Plenary Courts
- Type
- Binding precedent (jurisprudencia)
- Identifier
- PR.A.C.CN. J/57 A (12a.)
- Digital registry
- 2032681
- Published
- September 25, 2026
- Area
- Amparo and constitutional
- 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.