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,…
Property tax is a mandatory municipal tax for owners and possessors of real estate, a tax that is currently included in the income of the different municipalities of the State…
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…
By Marco Tena The Decree aims to position Mexico as a global leader in investment and innovation by granting tax incentives to companies operating in the country through 2030. Mexico…
By Cesar Antonio Ponce de la Torre The tax authorities use the Administrative Enforcement Procedure to enforce the payment of outstanding tax credits. This procedure is initiated when the taxpayer…
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…
In August 2024, several amendments were made to the Constitution of Mexico City, one of the most significant being the amendment to the article related to private property, specifically Article…
The Mexican Business Information System (SIEM), is a registry created by the Ministry of Economy that in the last decade has been gaining relevance within the Mexican business and industrial…
The Federal Court of Administrative Justice in its recent criterion1 "Administrative Litigation against a resolution issued in compliance with a nullity judgment. The plaintiff has the option of filing a…
