Protect your operations and ensure tax compliance without halting your business With NRGI Broker, you can face tax authorities with confidence and peace of mind
Bonds
Fiscal Duty
In Mexico, Tax Bonds are legal instruments that guarantee compliance with tax obligations to authorities such as the SAT (Tax Administration Service), IMSS (Social Security), INFONAVIT (Housing Fund), or state entities.
They ensure the payment of tax credits, fines, surcharges, or any disputed debt while a trial or administrative procedure is being resolved. This protects taxpayers—whether individuals or corporations—from sanctions or asset seizures due to non-compliance.
When are they required?
Tax Bonds are requested when a taxpayer challenges a tax credit, seeks suspension of the collection process, or needs to guarantee “fiscal interest” during a legal proceeding.
Common scenarios include:
- Revocation Resources or Nullity Trials: The bond guarantees fiscal interest during litigation, allowing suspension of collection procedures until resolution.
- Payment in Installments or Deferred Payment Authorizations: A bond may be required if the taxpayer requests to pay debts over time.
Requirements for Issuance
Surety companies conduct a thorough analysis of the applicant to determine ethical and financial solvency. The main requirements are:
- Verifiable Financial Solvency: Capacity is evaluated through tax returns from the last two fiscal years, as well as audited, certified, or internal financial statements from at least the previous two years and the current year (no older than 3 months).
- Collateral or Liquid Guarantees: Depending on the amount and risk, real estate (free of liens), cash deposits, letters of credit, or joint obligors may be required.
Legal Documentation:
- Corporations: Articles of incorporation, powers of attorney, tax ID (CSF), and proof of address.
- Individuals: Official ID, CURP (Population Registry Code), tax ID (CSF), and proof of address.
Frequently Asked Questions
Can I obtain a tax bond without a final resolution?
Yes. You can request one when challenging a tax credit through legal means to suspend collection while the process is resolved.
What happens if I lose the tax trial?
The authority will claim payment from the surety company, which will cover the guaranteed amount plus additional costs. The surety company will then demand full reimbursement from the bonded party, including interest and legal fees.
Does a tax bond prevent the seizure of my assets?
Correct. As long as the bond is valid and accepted by the authority, it protects your assets from seizure and allows your business to continue operating.
Why secure your tax contingencies with NRGI Broker?
With NRGI Broker, you can guarantee your tax obligations without depleting your company’s capital. We offer urgent issuance, digital processing, and direct access to Mexico’s leading surety companies.
Benefits of partnering with us:
- Urgent bond issuance.
- Digital processing and personalized service.
- Negotiation with top-tier surety providers.
- Support for rapid underwriting viability.
