Recently, our tax litigation team obtained an important ruling from the Eleventh Metropolitan Regional Chamber of the Federal Administrative Court, which declared the nullity of a resolution issued by the tax authorities imposing a fine on the complainant for allegedly failing to fully provide the data and reports required by the authorities to verify compliance with their tax obligations.

• The tax practice team is composed of experts that advise clients on tax consulting and litigation.

• With the incorporation of Eric Palacios, the tax law practice of the firm will have a partner, an of counsel, two counsel and five associates.

• By strengthening this practice area, the firm consolidates its full-service offering to better serve the legal needs of clients.

On August 5, 2024, the Decree establishing the general guidelines of the Mexican Social Security Institute (“IMSS”) was published in the Official Gazette of the Federation (“DOF”). These guidelines are intended to inform the public about the procedures and services available in the IMSS Mailbox, set forth the rules for actions by private parties, and regulate the electronic notification of acts or administrative resolutions issued by the IMSS.

On July 11, 2024, the Resolution ACDO.AS2.HCT.250624/204.P.DIR issued by the Technical Council of the Mexican Social Security Institute (“IMSS”) was published in the Official Gazette of the Federation, which establishes the criteria to guide employers regarding the correct integration of the base salary for contribution purposes (“SBC”) in relation to the concepts of food and housing.

https://www.youtube.com/watch?v=3VFn3CrVr7o

On June 28, 2024, a Decree was published in the Official Gazette of the Federation (the “Decree”) which promotes investment in the Industrial Welfare Poles Progreso I and Merida I of the State of Yucatan, Mexico, through which several tax incentives are granted for Income Tax and Value Added Tax purposes for the performance of economic activities within the mentioned poles, in accordance with the following:

On May 19, 2024, the Second Chamber of the Supreme Court of Justice of the Nation resolved amparo review 108/2024, declaring Article 130, Section I of the Tax Code of Mexico City, as provided for the fiscal year 2023, to be unconstitutional, which establishes the rate for the payment of the property tax.

On June 7, 2024, the Decree amending and adding various provisions of the General Law to Prevent, Punish and Eradicate Crimes of Human Trafficking and for the Protection and Assistance of Victims of these Crimes (the “Decree”) was published in the Official Gazette of the Federation, a reform that came into force as of June 8, 2024.

The competition enforcer of Mexico, the Federal Economic Competition Commission (“COFECE”), announced today, June 6, the initiation of an investigation into the market of comprehensive medical services for neonatal metabolic screening tests and products related to the application of neonatal metabolic screening, as well as goods, services and procedures related thereto, contracted by public health institutions (the “Investigated Market”) for the possible commission of cartel conducts.

On 31 May 2024, a decree issued by the Plenary of the Federal Judiciary Council was published in the Official Federal Gazette (“DOF”), declaring the establishment of the National Council for Alternative Dispute Resolution Mechanisms (“CNMASC”).