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 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 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,…
The SAT reaffirms its 2025 Tax Regularization Program, offering forgiveness of fines, surcharges, and payment facilities for taxpayers with annual income under 35 million pesos. On July 21, 2025, the…
The Ecological Tax for the Emission of Gases into the Atmosphere is a state contribution payable by companies or individuals that emit into the atmosphere substances that cause environmental deterioration,…
By Oziel Guerrero and Luis Fernando Fausto Take Advantage of Tax Incentives to Promote Labor Inclusion Article 186 of the Income Tax Law (LISR) establishes a tax incentive for employers…
With the beginning of 2025, several tax provisions in our country are updated again, including the new increase in the thresholds for the calculation of fines for taxpayers' non-compliance in…
In recent years we have noticed that local governments are seeking to provide incentives to taxpayers not only to comply with their tax obligations, but also to regularize their tax…
