The difference between a refund deposited in 40 days and one fought over for months is almost always the same: the file. This is the checklist we use at Taxwell before submitting any claim.
The accounting
- The period's return with the credit balance declared.
- IVA working paper: creditable and collected, tied to CFDIs.
- DIOT filed and reconciled against the working paper.
- Trial balance and ledgers for the period.
The banking
- Bank statements for the period (all accounts).
- Payment-to-invoice reconciliation for the main operations.
- Statement for the CLABE account where you want the deposit, in the taxpayer's name.
The materiality
- Contracts for relevant operations (signed and dated).
- Delivery or service evidence: delivery notes, deliverables, logs, photos.
- 69-B verification of the period's suppliers.
- Positive compliance opinion — yours and your key suppliers'.
Think like a reviewer: if a third party can't reconstruct the operation with your file in hand, it won't be enough for the SAT either.
The finishing touch
Everything indexed and named with logic (01-return.pdf, 02-iva-paper.xlsx…), in the order a reviewer will look for it. It sounds like a minor detail; in practice, a navigable file shortens requests and speeds up resolutions.
