Open Source Content Management

Through Operation Agreement A/2024/CTN/AO, the Taxpayer Advocate Service (“PRODECON”) has established that, in consideration of the workload of the Administrative Units of said entity, the processing of Conclusive Agreements will be handled according to the following criteria:

On February 21, 2024, the Ministry of Labor and Social Welfare (“STPS”) published in the Federal Official Gazette the Resolution amending the General Provisions for the registration of natural or legal persons who provide specialized services or execute specialized works referred to in article 15 of the Federal Labor Law (the “Resolution”).

It is a pleasure to inform you that in the session held on February 1, 2024, the Twenty Fourth Collegiate Court in Administrative Matters resolved to grant the amparo protection in an amparo trial sponsored pro bono by our Firm. In this matter we challenged the unconstitutionality of a rule that unjustifiably restricted the access to the reduction of the payment of the Property Tax for senior citizens in vulnerable situations, when the cadastral value of the property exceeds $2’432,573.00 pesos.

Yesterday, the Second Chamber of the Supreme Court of Justice of the Nation (“SCJN”) voted and approved a draft ruling (“Ruling”) resolving the motion for review 164/2023 derived from an amparo filed against the Decree that amends several sections of the Electricity Industry Law published on March 9, 2021 (hereinafter, the “Decree”).

On January 31, 2024, the “Agreement SS/4/2024, which amends the Bylaws of the Federal Court of Administrative Justice” was published in the Official Gazette of the Federation. This amendment signifies the reclassification of the three Specialized Chambers in Foreign Trade Matters, converting them back to Ordinary Regional Chambers.

Mexico’s competition agency, the Federal Economic Competition Commission (“COFECE”), made public the initiation of an investigation, ex officio, into the market for public railroad freight transportation services and related services and rights in the national territory (the “Investigated Market”) for the possible existence of barriers to competition and free market and/or essential inputs.

Today the resolution of the Board of Representatives of the National Minimum Wage Commission (CONASAMI) that establishes the general minimum and professional wages that will be in force beginning on January 1, 2024, was published in the Official Federal Gazette.

On November 16, 2023, the decree (the “Decree”) reforming various provisions of the Regulation of the Federal Gaming and Raffles Law (the “Regulation”) was published, coming into force on November 17, 2023.

On November 13, 2023, the Official Federal Gazette published (i) the Decree of the Federal Revenue Law for Fiscal Year 2024 (“Revenue Law”), (ii) the Decree amending several provisions of the Federal Fees Law, and (iii) the Decree amending several provisions of the Federal Law on Budget and Fiscal Responsibility, in order to include the Cross-Sectional Anti-Corruption Exhibit.

In recent days, the Organization for Economic Cooperation and Development (OECD) published the report on the statistics of mutual agreement procedures (MAPs) initiated and resolved in 2022. MAPs are dispute resolution mechanisms provided in agreements to avoid double taxation with the aim of assisting taxpayers in resolving international taxation disputes, in collaboration with the tax authorities of the involved jurisdictions.