On April 29, 2026, the ruling that amends several provisions of the Federal Law of Administrative Litigation Procedure ("LFPCA") was published in the Parliamentary Gazette of the Chamber of Deputies.…
On December 27, 2025, the General Foreign Trade Rules for 2026 and its Annex 13, applicable to foreign trade and customs operations during the 2026 fiscal year, were published. These…
The 2026 Tax Regularization Program represents a relevant alternative for individuals and corporations with tax debts corresponding to fiscal year 2024 or prior years, provided that their total income in…
On March 3, 2026, an initiative to amend the Income Tax Law (Ley del Impuesto sobre la Renta, LISR) was presented before the Chamber of Deputies, with the purpose of…
By José Luis Álvarez Sánchez On November 7, 2025, a relevant reform to the Federal Tax Code was published, which significantly strengthens the powers of the SAT regarding digital tax…
On December 28, 2025, the Miscellaneous Tax Resolution for 2026 (RMF 2026) was published, one of the most relevant instruments of the Mexican tax system, since it defines operating rules,…
By Javier Ambriz and Pablo del Valle On December 17, 2025, a decree was published in the Official Gazette of the Federation updating and extending the tax benefits applicable to…
On Monday, September 8, 2025, the Ministry of Finance and Public Credit (SHCP) presented before the Chamber of Deputies the 2026 Economic Package, comprised of the General Economic Policy Criteria,…
On September 15, 2025, the President's Office of the Republic presented to the Chamber of Deputies an initiative for a profound reform of the Amparo Law, which seeks to update…
On August 20, 2025, through publication in the Diario Oficial de la Federación, the Plenary of the Supreme Court of Justice of the Nation (SCJN) formally declared invalid: Article 167,…
