In brief
The tax interest guarantee is a legal mechanism that allows taxpayers to suspend collection actions by the Tax Administration Service (SAT), such as the Administrative Enforcement Procedure, while ensuring that the authority can recover the tax credit if the resolution favors the government.
Key changes introduced by the reform
Mandatory guarantee from the revocation appeal stage
Previously, guarantees were mainly required during annulment or constitutional (amparo) proceedings. Following the amendment to Article 141 and 144 of the Federal Tax Code (CFF), taxpayers are now required to provide a guarantee upon filing a revocation appeal.
Six-month deadline to post the guarantee
Under Transitory Article Twenty-Ninth of the 2026 Federal Revenue Law, taxpayers who file a revocation appeal must provide the guarantee within six months from the date the appeal is submitted.
Mandatory order of guarantee instruments
Article 141 of the CFF establishes a strict hierarchy for acceptable guarantee instruments:
- Deposit certificate (Banco del Bienestar)
- Letter of credit
- Pledge or mortgage
- Surety bond
- Third-party joint obligation
- Administrative lien
Taxpayers may combine instruments if one alone does not cover the full amount, provided they justify the impossibility of using the preceding options.
Coverage and annual update
The guarantee must cover:
- The principal tax liability
- Accessories and accrued interest
- Additional interest for the next 12 months
If litigation continues, the guarantee must be updated annually. The SAT may require an increase or enforce a lien if the guarantee becomes insufficient.
Documentary requirements
According to Rule 2.12.4 and procedure form 60/CFF (2026 Miscellaneous Tax Resolution), when the guarantee is not offered in the prescribed order, taxpayers must:
- Justify the impossibility of using each prior instrument.
- Submit bank statements for the last three months and, if applicable, official records from the Public Registry of Property and Commerce and the Vehicle Registry.
- Provide a sworn statement declaring the inability to offer certain types of guarantees based on contributive capacity.
Consequences of non-compliance
Failure to provide the guarantee under the new scheme or within the six-month period allows the SAT to:
- Seize assets or bank accounts
- Intervene in business operations
- Initiate the administrative enforcement procedure
Conclusion
This reform strengthens SAT’s enforcement capabilities by imposing a specific deadline (six months) and a strict hierarchy for guarantees, along with documentary requirements and penalties for non-compliance.
However, the Miscellaneous Tax Resolution appears to offer relief when the taxpayer’s contributive capacity is insufficient to provide a deposit certificate or other prescribed instruments. The main challenge will be defining ‘contributive capacity’ and the evidentiary standards acceptable to the tax authority — or preparing to challenge improper guarantee qualifications and the constitutionality of the reform.