Fexlaw’s Tax Law team obtained a favourable outcome through a resolution issued by the Internal Revenue Service (SRI) in January 2026, which accepted the formal claim for overpayment filed on behalf of our client. This decision orders the refund of more than USD 324,000 corresponding to income tax withholdings at source.
The tax authority recognised the technical validity of the claim, based on a rigorous regulatory analysis that demonstrated the consistency of the documentation and the correct application of inter-annual offsets. The strength of the case file made it possible to demonstrate that there were no duplications or misuse of credits, resulting in the SRI accepting the refund without substantive observations, thus eliminating future audit risks for the company.
This achievement has a direct impact on our client’s cash flow, profitability and corporate governance, ensuring that excess capital paid is returned to the business. In an environment where financial efficiency is critical, recovering real liquidity without the need for litigation or penalties strengthens the company’s tax position for the following fiscal years.
The legal strategy was led by Karina Vallejo, Master of Laws and Tax Lawyer, who developed a technical defence duly based on current regulations, specialised doctrine and applicable case law, confirming that preventive and strategic management not only avoids contingencies but also optimises the use of fiscal resources.
At Fexlaw, we reaffirm our commitment to intelligent tax management that goes beyond mere regulatory compliance, acting as strategic allies to protect our clients’ assets and recover their real liquidity.
