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NEARSHORING: DECREE GRANTING TAX INCENTIVES TO KEY SECTORS OF THE EXPORT INDUSTRY

The October 11, 2023 Mexican Federal Official Gazette contains 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 additional deduction of training expenses” (hereinafter, the “Decree”), effective as of October 12, 2023.  This Decree grants tax incentives for […]

Constitutional protection is granted to a taxpayer against misinterpretation and application of a Customs Ruling that denied a refund for undue payment of customs processing fees (“Derecho de Trámite Aduanero”) paid when importing goods under an international trade agreement.

Recently a Collegiate Court in Administrative Matters granted constitutional protection (“Amparo”) in favor of a taxpayer of the automotive sector, recognizing its right to obtain the refund of the amount unduly paid as custom processing fees (Derecho de Trámite Aduanero or “DTA”), in accordance with Article 22 of the Federal Fiscal Code. The background of […]

Tax Reform 2022

On November 12, 2021, the Decree amending, adding and repealing several provisions of the Income Tax Law, the Value Added Tax Law, the Special Tax on Production and Services Law, the Federal New Automobile Tax Law, the Federal Tax Code and other laws (the “Decree”) was published in the Official Gazette of the Federation (“DOF”), […]

Reforms to the Tax Legislation on subcontracting matters

On April 23, 2021, a Decree was published in the Official Gazette of the Federation (“DOF”) amending, adding and repealing several provisions of the Federal Labor Law; the Social Security Law; the Law of the National Workers’ Housing Fund Institute; the Federal Tax Code (“CFF”); of the Income Tax Law (“LISR”); of the Value Added […]

Tax Reform 2021

On December 8, 2020, the Decree amending, adding and repealing several provisions of the Income Tax Law, the Value Added Tax Law and the Federal Tax Code (the “Decree”) was published in the Official Gazette of the Federation (“DOF”), which became effective on January 1, 2021.

COFECE files constitutional controversy

On June 22, 2020, the Federal Economic Competition Commission (“COFECE”) issued a statement informing that it filed before the Supreme Court of Justice of the Nation (“SCJN”), a constitutional controversy against the Agreement issuing the Reliability, Safety, Continuity and Quality Policy in the National Electric System, issued by the Ministry of Energy, published in the […]