Amendments to the Revenue Law for 2024
One of the indicators with which it is possible to get an insight into the changes and amendments in economic and tax matters that we can expect in the coming…
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December 29, 2023
Exception to the Principle of Finality in the Indirect Amparo Trial: Evaluation of the Unconstitutionality of a General Norm Applied in the Challenged Act
In recent days, the Seventh Collegiate Court in Civil Matters of the First Circuit determined that when the unconstitutionality of the general rule applied in the challenged act is asserted…
December 5, 2023
Tax on Emission of Pollutants into the Atmosphere: Article 69 S of the Financial Code of the State of Mexico and Municipalities Does Not Violate the Principle of Tax Legality
On November 14, 2023, a thesis issued by the Second Collegiate Court in Administrative Matters of the Second Circuit was published in the Judicial Weekly of the Federation and in…
December 5, 2023
SAT warns about improper tax practices when requesting an invoice
On October 18, 2023, the Tax Administration Service (hereinafter "SAT") published communication 057/2023, through which it informs taxpayers that, to request a Digital Tax Receipt via Internet (CFDI) or invoice…
November 7, 2023
The Supreme Court of Justice of the Nation declared unconstitutional the limitation to cancel CFDI in the fiscal year in which they were issued.
In recent days, the Second Chamber of the Supreme Court of Justice of the Nation (hereinafter "SCJN") declared unconstitutional the restriction that digital tax receipts through the internet (hereinafter "CFDI")…
November 3, 2023
Refund of Excess Balances through Amended Declarations: Jurisprudential Analysis and Tax Procedure
REFUND OF THE BALANCE IN FAVOR OF COMPLEMENTARY TAX RETURNS. THIS IS APPLICABLE AS LONG AS THEY MODIFY THE TAX SITUATION OF THE TAXPAYER THAT PREVAILED AT THE TIME OF…
October 20, 2023
The Federal Executive grants Tax Incentives that benefit the export manufacturing industry
On October 11, 2023, the "DECREE granting tax incentives to key sectors of the export industry consisting of the immediate deduction of the investment in new fixed assets and the…
October 12, 2023
New pronouncement of the Supreme Court of Justice of the Nation on the subject of Controlling Beneficiary
In recent days, the Judicial Weekly of the Federation published in the Judicial Weekly of the Federation the Jurisprudence (2a./J. 52/2023 (11a.) issued by the Second Chamber of the Supreme…
October 3, 2023
When Nullifying a Tax Credit Due to Omission of Worker-Employer Contributions, Workers Should Be Summoned Through Their Representative as Third Parties of Interest
When the nullity of a tax credit for omission of payment of employer contributions is demanded, the workers must be called through their representative, since they have the character of…
September 15, 2023
Import Tariff Reform in Mexico: Fiscal and Regulatory Implications Across Various Commercial and Industrial Sectors
On August 15, 2023, a Decree was published by which the Ministry of Economy established an increase in tariffs for certain products from countries with which Mexico has not entered…
September 11, 2023
