Courts may enjoin the mandatory order for securing tax debts under article 141
Definitive suspension in indirect amparo. It is available against the mandatory order of priority for securing the tax interest under article 141 of the Federal Tax Code (legislation in force until April 9, 2026).
Official heading (Spanish): SUSPENSIÓN DEFINITIVA EN AMPARO INDIRECTO. PROCEDE RESPECTO DEL ORDEN DE PRELACIÓN OBLIGATORIO PARA GARANTIZAR EL INTERÉS FISCAL PREVISTO EN EL ARTÍCULO 141 DEL CÓDIGO FISCAL DE LA FEDERACIÓN (LEGISLACIÓN VIGENTE HASTA EL 9 DE ABRIL DE 2026).
The ruling
Two companies filed an amparo against article 141 of the Federal Tax Code, amended by decree of November 7, 2025, which imposed a mandatory order of priority for securing tax debts. The District Court denied the suspension. The Collegiate Circuit Court granted it: suspending the order does not exempt the taxpayer from providing security, it only allows other legal forms, with no harm to the public.
Our take
The court's distinction is useful: asking not to provide security differs from asking to provide it in another form. The latter does no harm to the public interest, because the debt remains secured. For companies with assessments under dispute, the suspension allows choosing the least costly form of security instead of following the imposed order. The heading limits the ruling to the legislation in force until April 9, 2026, so the applicable version must be checked for each case. It is also an isolated precedent; other courts may rule differently.
What to do
- Identify which version of article 141 applies to each disputed assessment.
- When seeking the suspension, expressly offer an alternative form of security.
- Compare the financial cost of each form of security before setting strategy.
Details
- Court
- Collegiate Circuit Court
- Type
- Isolated precedent
- Identifier
- I.11o.A.12 A (12a.)
- Digital registry
- 2032756
- Published
- October 9, 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.