Poorly grounded delegation to report audit findings leads to remand, not annulment
Federal administrative litigation. Annulment for further action (nulidad para efectos) applies when the act by which the auditing authority delegates the function of informing the taxpayer of facts and omissions detected in the audit lacks or improperly states the legal basis for its authority (articles 51, section II, and 52, section IV, of the Federal Law of Administrative Litigation Procedure).
Official heading (Spanish): JUICIO CONTENCIOSO ADMINISTRATIVO FEDERAL. PROCEDE DECLARAR LA NULIDAD PARA EFECTOS CUANDO EL ACTO POR EL QUE LA AUTORIDAD FISCALIZADORA DELEGA LA FUNCIÓN DE DAR A CONOCER A LA PERSONA CONTRIBUYENTE LOS HECHOS Y OMISIONES ADVERTIDOS EN EL PROCEDIMIENTO DE FISCALIZACIÓN, ADOLECE DE FALTA O INDEBIDA FUNDAMENTACIÓN DE LA COMPETENCIA (ARTÍCULOS 51, FRACCIÓN II Y 52, FRACCIÓN IV, DE LA LEY FEDERAL DE PROCEDIMIENTO CONTENCIOSO ADMINISTRATIVO).
The ruling
Two Collegiate Circuit Courts disagreed on the type of annulment that applies when the act delegating to other officials the power to report audit findings is improperly grounded. One saw it as a formal defect; the other as lack of authority warranting outright annulment. The Regional Plenary Court held it is a formal defect, resulting in annulment for further action.
Our take
For tax defense, this ruling lowers the value of an argument that could once end the case. If the delegation to report audit findings is improperly grounded, the result is no longer outright annulment but annulment for further action, and the SAT can redo the step. That does not make the argument useless, but it changes its strategic weight. In our experience, it should be combined with substantive grounds and a timing analysis, because a redo may run into the statute of limitations or the deadline to complete the audit. That is where the real impact may lie.
What to do
- Rework nullity complaints that rely solely on the poorly grounded delegation.
- Analyze whether redoing the procedure would hit the time bar or the audit deadline.
- Always pair formal defects with substantive arguments against the assessment.
Details
- Court
- Regional Plenary Courts
- Type
- Binding precedent (jurisprudencia)
- Identifier
- PR.A.C.CS. J/8 A (12a.)
- Digital registry
- 2032776
- Published
- October 16, 2026
- Area
- Tax litigation
- 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.