Artículo 22. Las autoridades fiscales devolverán las cantidades pagadas indebidamente

Artículo 69-B. Cuando la autoridad fiscal detecte que un contribuyente ha estado emitiendo comprobantes

Artículo 121. El recurso deberá presentarse dentro de los treinta días siguientes

Artículo 17-H Bis. Previo a que se dejen sin efectos los certificados de sello digital

Artículo 33. Las autoridades fiscales, para el mejor cumplimiento de sus facultades

Artículo 22. Las autoridades fiscales devolverán las cantidades pagadas indebidamente

Artículo 69-B. Cuando la autoridad fiscal detecte que un contribuyente ha estado emitiendo comprobantes

Artículo 121. El recurso deberá presentarse dentro de los treinta días siguientes

Artículo 17-H Bis. Previo a que se dejen sin efectos los certificados de sello digital

Artículo 33. Las autoridades fiscales, para el mejor cumplimiento de sus facultades

About us

Over 25 years of tax practice

History

Despacho Muñoz López y Asociados, S.C. was founded in early 2001 by a group of public accountants with extensive tax experience, seeking to provide personalized, timely and high-quality services.

In 2007 the Firm added a tax litigation practice covering federal taxes, local taxes and social security.

Mission

To give every client a personalized, timely and technically sound tax solution that prevents contingencies and defends their interests before the authorities.

Vision

To be the reference tax firm for its academic rigor, independence and closeness to clients.

Values

Technical rigor
Confidentiality
Responsibility
Closeness
Independence

Team

Rafael Muñoz López

Managing partner. Certified Public Accountant and Attorney

Public Accountant from the National Polytechnic Institute and law graduate of the Technological University of Mexico. He pursued a Master's in Taxation at the Institute for Executive Specialization.

He worked in the tax department of Servicio Panamericano de Protección and for several years at Chevez, Ruiz, Zamarripa y Cía. He has since been an independent tax advisor for over 25 years and a tax litigator for about 20.

He has taught at the IPN, Iberoamerican University, Panamerican University and the Technological University of Mexico, where he is professor of Tax Law II. In 2020 he judged the "Rafael Mancera Ortiz" award.

Estefanía Mendoza Brito

Certified Public Accountant and Attorney

Public Accountant from the National Polytechnic Institute and law graduate of the Technological University of Mexico.

She joined the Firm in 2008. She advises companies and individuals on financial reporting, financial due diligence, share sales, tax compliance, refunds and offsets, invitation letters, in-depth examinations and substance of transactions.

Rigor with a bibliography

Our managing partner writes, teaches and researches the field he litigates. Thirty years of published work, in order.

1993
AwardFirst place, IPN Undergraduate Thesis CompetitionCo-author of "Corporate Spin-Offs as a Restructuring Tool for Corporations".
1995
BookPractical Study of Corporate Spin-Offs
1995
BookDetermination of Occupational Risk Classification for Social Security
1996
BookTax Treatment of Business Vehicles
2006
BookA Study of Corporate Mergers and Spin-Offs
2008
AwardAcademic Tax Research AwardFor "Liability of Tax Authorities for Damages in Mexico", published as a book that year.
2010
BookLegal Foundations of Environmental Taxation in Mexico
2012
Co-authorTax Treatment of Infrastructure Projects
2017
Co-authorTax-Incentivized Investments and Investment Vehicles
2019
AwardSecond place, 14th Tax Research AwardMexico City College of Public Accountants, for "Joint and Several Tax Liability of the Board of Directors".
2023
AwardFirst place, 16th Tax Research AwardFor "Digital Tax Audits and Taxpayers' Fundamental Rights".
2026
OfficePresident of the Academy of Tax Studies of the Public Accounting Profession2026–2027 term. An organization of tax specialists with over 55 years of history.

History

Despacho Muñoz López y Asociados, S.C. was founded in early 2001 by a group of public accountants with extensive tax experience, seeking to provide personalized, timely and high-quality services.

In 2007 the Firm added a tax litigation practice covering federal taxes, local taxes and social security.