Lectures > Securing a Tax Claim: The Mistake That Could Put Your Business at Risk.

When a company faces a tax assessment, it is common to focus all efforts on preparing a legal defense strategy.

However, there is one aspect that is often underestimated and can have immediate consequences for business operations:

Properly securing the tax claim.

Because challenging a tax assessment is not always enough. It is equally essential to properly secure the tax claim in order to prevent the tax authority from taking collection actions that could disrupt the continuity of the business.

Why Is Securing a Tax Claim So Important?

During a tax dispute, the tax authority may require the taxpayer to secure the disputed amount while the legal proceeding is being resolved.

If the security is not properly established or fails to meet the legal requirements, significant consequences may arise, including:

• Freezing of bank accounts.
• Liens on real property.
• Liquidity constraints.
• Disruptions to daily operations.
• Suspension of the Digital Seal Certificate (Certificado de Sello Digital – CSD).
• Inability to issue electronic invoices.

In many cases, the operational risk can be even more serious than the tax assessment itself.

How Can a Tax Assessment Be Secured?

The Código Fiscal de la Federación provides several legal alternatives for securing a tax claim, including:

• Cash deposit certificate.
• Letter of credit.
• Surety bond.
• Pledge.
• Mortgage.
• Joint and several obligation.
• Administrative attachment.

Although each of these mechanisms is legally valid, not every option is appropriate for every taxpayer.

The right choice should take into account each company’s financial, operational, and asset-related circumstances.

The Risk of Poorly Structured Security

Experience shows that improperly structured security may be rejected by the tax authority.

This can result in:

• Additional costs.
• Procedural delays.
• Greater exposure of business assets.
• Unnecessary financial risks.

For this reason, selecting the most appropriate alternative requires strategic analysis and proper documentation from the outset.

More Than Compliance, It Is About Protecting Your Business

Securing a tax claim should not be viewed merely as a legal requirement.

It is also a strategic tool that helps companies:

• Preserve business assets.
• Protect cash flow.
• Reduce financial risks.
• Maintain operational continuity.
• Exercise their legal defense under better conditions.

A well-designed strategy can make a significant difference throughout the entire proceeding.

The Importance of a Comprehensive Strategy

At Guerrero y Santana, we have advised domestic and international companies in complex tax disputes before government authorities, helping them to:

• Design the most appropriate security mechanism.
• Reduce financial and asset-related risks.
• Maintain business continuity.
• Implement comprehensive tax defense strategies.

Every case requires an individualized analysis and a solution aligned with the company’s objectives.

A Decision That Can Change the Outcome

If your company is currently facing a tax assessment or a collection proceeding, taking timely action is essential.

The right strategy may make the difference between preserving operational stability and facing enforcement measures that could compromise your assets, liquidity, and ability to operate.