SCJN Strengthens Fight Against Fake Tax Receipts in Amparo Proceedings

According to a press release from the Supreme Court of Justice of the Nation (SCJN) dated August 20, 2026, the High Court has issued jurisprudence of significant relevance for taxpayers. This new determination establishes an important precedent in the fight against fake tax receipts.

Provisional Suspension in Amparo and Tax Receipts

The SCJN ruled that provisional suspension is not to be granted in amparo proceedings that challenge a tax authority's order to interrupt the issuance of tax receipts when there is a verification procedure for their possible falsity. This decision is based on the principle that granting such a suspension would hinder the authority's ability to detect fake tax receipts, which could allow the continuation of illicit conduct.

The Plenary of the Court argued that suspension in an amparo proceeding cannot be granted when it affects social interest or contravenes public order provisions. In this sense, the verification procedure to combat the issuance of tax receipts that do not cover real operations is a fundamental part of the national tax system. Allowing a taxpayer to continue issuing receipts while their falsity is being verified could facilitate acts of tax fraud and evasion. Therefore, when weighing the apparent good right against social interest, the protection of the tax system must prevail.

For clients of a tax and legal firm, this means that the amparo route to obtain a provisional suspension against the interruption of tax receipt issuance has been closed in these cases. It is crucial to ensure that operations and issued receipts are always authentic and that supporting documentation is robust, as tax authorities now have more robust tools to combat fraudulent practices without the possibility of immediate suspension.

This content is for informational purposes only and does not constitute legal or tax advice. Each case must be analyzed individually.