---
title: "List tax compliance opinions"
description: "Lists SAT tax-compliance opinions already synchronized for the organization with cursor pagination."
language: en
canonical_url: "https://exac.mx/docs/en/api/documents/sat/list-tax-compliance-opinions"
md_url: "https://exac.mx/docs/en/api/documents/sat/list-tax-compliance-opinions.md"
---

# List tax compliance opinions

Lists SAT tax-compliance opinions already synchronized for the organization with cursor pagination.

## Request

`GET /v1/tax-compliance-opinions`

- **Authorization:** Required permission: `sat:read`.

- **Environments:** Production only

- **Idempotency:** Not required

## Canonical machine contract

This fragment is generated from the canonical operation and Zod contracts used by the route.

```json
{
  "method": "GET",
  "path": "/v1/tax-compliance-opinions",
  "operation": {
    "operationId": "listTaxComplianceOpinions",
    "tags": [
      "SAT"
    ],
    "summary": "List tax compliance opinions",
    "description": "Lists SAT tax-compliance opinions already synchronized for the organization with cursor pagination.",
    "security": [
      {
        "bearerAuth": []
      }
    ],
    "servers": [
      {
        "url": "https://adventurous-moose-616.convex.site",
        "description": "Current Exac production API deployment"
      }
    ],
    "parameters": [
      {
        "name": "cursor",
        "in": "query",
        "required": false,
        "schema": {
          "type": "string",
          "minLength": 1
        }
      },
      {
        "name": "limit",
        "in": "query",
        "required": false,
        "schema": {
          "type": "integer",
          "minimum": 1,
          "maximum": 50
        }
      }
    ],
    "responses": {
      "200": {
        "description": "Operation completed.",
        "headers": {
          "Request-Id": {
            "$ref": "#/components/headers/RequestId"
          }
        },
        "content": {
          "application/json": {
            "schema": {
              "type": "object",
              "properties": {
                "data": {
                  "type": "array",
                  "items": {
                    "type": "object",
                    "properties": {
                      "category": {
                        "type": "string",
                        "const": "tax_compliance_opinion"
                      },
                      "status": {
                        "type": "string",
                        "enum": [
                          "positive",
                          "negative",
                          "unknown"
                        ]
                      },
                      "pdfAvailable": {
                        "type": "boolean"
                      },
                      "documentRef": {
                        "type": "string",
                        "pattern": "^tax_compliance_opinion:.+$"
                      },
                      "issuedLocalDateTime": {
                        "type": "string",
                        "pattern": "^(\\d{4})-(\\d{2})-(\\d{2})T(\\d{2}):(\\d{2}):(\\d{2})(?:\\.(\\d{1,9}))?$"
                      },
                      "retrievedAt": {
                        "type": "string",
                        "format": "date-time",
                        "pattern": "^(?:(?:\\d\\d[2468][048]|\\d\\d[13579][26]|\\d\\d0[48]|[02468][048]00|[13579][26]00)-02-29|\\d{4}-(?:(?:0[13578]|1[02])-(?:0[1-9]|[12]\\d|3[01])|(?:0[469]|11)-(?:0[1-9]|[12]\\d|30)|(?:02)-(?:0[1-9]|1\\d|2[0-8])))T(?:(?:[01]\\d|2[0-3]):[0-5]\\d(?::[0-5]\\d(?:\\.\\d+)?)?(?:Z|([+-](?:[01]\\d|2[0-3]):[0-5]\\d)))$"
                      }
                    },
                    "required": [
                      "category",
                      "status",
                      "pdfAvailable",
                      "documentRef",
                      "issuedLocalDateTime",
                      "retrievedAt"
                    ],
                    "additionalProperties": false
                  }
                },
                "pagination": {
                  "$ref": "#/components/schemas/Pagination"
                }
              },
              "required": [
                "data",
                "pagination"
              ],
              "additionalProperties": false
            },
            "example": {
              "data": [
                {
                  "category": "tax_compliance_opinion",
                  "status": "positive",
                  "pdfAvailable": true,
                  "documentRef": "tax_compliance_opinion:opinion-example",
                  "issuedLocalDateTime": "2026-07-15T12:00:00",
                  "retrievedAt": "2026-08-01T12:00:00.000Z"
                }
              ],
              "pagination": {
                "nextCursor": null,
                "hasMore": false
              }
            }
          }
        }
      },
      "400": {
        "description": "Invalid request.\n\n`validation_error`",
        "headers": {
          "Request-Id": {
            "$ref": "#/components/headers/RequestId"
          }
        },
        "content": {
          "application/json": {
            "schema": {
              "$ref": "#/components/schemas/ApiError"
            }
          }
        }
      },
      "401": {
        "description": "Missing or invalid credential.\n\n`unauthenticated`",
        "headers": {
          "Request-Id": {
            "$ref": "#/components/headers/RequestId"
          },
          "WWW-Authenticate": {
            "$ref": "#/components/headers/WWWAuthenticate"
          }
        },
        "content": {
          "application/json": {
            "schema": {
              "$ref": "#/components/schemas/ApiError"
            }
          }
        }
      },
      "403": {
        "description": "The credential does not include the `sat:read` permission.\n\n`forbidden`",
        "headers": {
          "Request-Id": {
            "$ref": "#/components/headers/RequestId"
          },
          "WWW-Authenticate": {
            "$ref": "#/components/headers/WWWAuthenticate"
          }
        },
        "content": {
          "application/json": {
            "schema": {
              "$ref": "#/components/schemas/ApiError"
            }
          }
        }
      },
      "405": {
        "description": "Method not allowed.\n\n`method_not_allowed`",
        "headers": {
          "Request-Id": {
            "$ref": "#/components/headers/RequestId"
          },
          "Allow": {
            "$ref": "#/components/headers/Allow"
          }
        },
        "content": {
          "application/json": {
            "schema": {
              "$ref": "#/components/schemas/ApiError"
            }
          }
        }
      },
      "429": {
        "description": "Too many requests.\n\n`rate_limited`",
        "headers": {
          "Request-Id": {
            "$ref": "#/components/headers/RequestId"
          },
          "Retry-After": {
            "$ref": "#/components/headers/RetryAfter"
          }
        },
        "content": {
          "application/json": {
            "schema": {
              "$ref": "#/components/schemas/ApiError"
            }
          }
        }
      },
      "500": {
        "description": "Internal server error.\n\n`internal`",
        "headers": {
          "Request-Id": {
            "$ref": "#/components/headers/RequestId"
          }
        },
        "content": {
          "application/json": {
            "schema": {
              "$ref": "#/components/schemas/ApiError"
            }
          }
        }
      },
      "503": {
        "description": "Service temporarily unavailable.\n\n`provider_unavailable`",
        "headers": {
          "Request-Id": {
            "$ref": "#/components/headers/RequestId"
          },
          "Retry-After": {
            "$ref": "#/components/headers/RetryAfter"
          }
        },
        "content": {
          "application/json": {
            "schema": {
              "$ref": "#/components/schemas/ApiError"
            }
          }
        }
      }
    },
    "x-exac-environments": [
      "production"
    ]
  },
  "components": {
    "schemas": {
      "ApiError": {
        "type": "object",
        "properties": {
          "error": {
            "$ref": "#/components/schemas/ProgrammaticError"
          }
        },
        "required": [
          "error"
        ],
        "additionalProperties": false
      },
      "ProgrammaticError": {
        "type": "object",
        "properties": {
          "code": {
            "type": "string",
            "enum": [
              "validation_error",
              "unauthenticated",
              "forbidden",
              "not_found",
              "method_not_allowed",
              "conflict",
              "idempotency_conflict",
              "operation_in_progress",
              "recovery_required",
              "rate_limited",
              "provider_unavailable",
              "internal"
            ],
            "description": "Recommended action by code:\n\n- `validation_error` — Correct each details.issues entry using its path and stable issue code.\n- `unauthenticated` — Provide a valid API key or OAuth access token.\n- `forbidden` — Use a credential with the required permission.\n- `not_found` — Check the organization-scoped resource identifier.\n- `method_not_allowed` — Use the documented HTTP method.\n- `conflict` — Refresh the resource and resolve its current state.\n- `idempotency_conflict` — Use a new idempotency key for a changed request.\n- `operation_in_progress` — Wait for Retry-After, then repeat the exact request.\n- `recovery_required` — Do not retry automatically; reconcile the provider outcome.\n- `rate_limited` — Wait for Retry-After before retrying.\n- `provider_unavailable` — Retry only when the response marks the failure as retryable.\n- `internal` — Retry later and contact support if the error persists."
          },
          "message": {
            "type": "string"
          },
          "details": {
            "type": "object",
            "properties": {
              "issues": {
                "type": "array",
                "items": {
                  "type": "object",
                  "properties": {
                    "path": {
                      "type": "array",
                      "items": {
                        "anyOf": [
                          {
                            "type": "string"
                          },
                          {
                            "type": "number"
                          }
                        ]
                      }
                    },
                    "message": {
                      "type": "string"
                    },
                    "code": {
                      "type": "string"
                    }
                  },
                  "required": [
                    "path",
                    "message"
                  ],
                  "additionalProperties": false
                }
              },
              "retryable": {
                "type": "boolean"
              },
              "retryAfterSeconds": {
                "type": "integer",
                "exclusiveMinimum": 0,
                "maximum": 9007199254740991
              }
            },
            "additionalProperties": false
          },
          "status": {
            "type": "integer",
            "minimum": -9007199254740991,
            "maximum": 9007199254740991
          }
        },
        "required": [
          "code",
          "message",
          "status"
        ],
        "additionalProperties": false
      },
      "Pagination": {
        "type": "object",
        "properties": {
          "nextCursor": {
            "anyOf": [
              {
                "type": "string"
              },
              {
                "type": "null"
              }
            ]
          },
          "hasMore": {
            "type": "boolean"
          }
        },
        "required": [
          "nextCursor",
          "hasMore"
        ],
        "additionalProperties": false
      }
    }
  }
}
```

[OpenAPI 3.1](/openapi.json)

## Equivalent MCP tools

- [`search_documents`](/docs/en/mcp/tools/search_documents.md)

Complete documentation: https://exac.mx/docs/en.md
Agent documentation index: https://exac.mx/docs/en/llms.txt