Decree amending Article 141 of the Federal Fiscal Code

The amendment modifies the framework applicable to the securing of the tax interest by eliminating the obligation to observe an order of priority among the various forms of guarantee provided for in the tax legislation. Consequently, taxpayers may freely elect any of the forms of guarantee contemplated in Article 141 of the Federal Fiscal Code (Código Fiscal de la Federación, CFF) itself, without it being necessary to justify the impossibility of offering any particular one. In this sense, the amended regime maintains the forms of guarantee of the tax interest set forth in Article 141 of the CFF, among which are the following: • Deposit certificate; • Letter of credit; • Pledge or mortgage; • Bond issued by an authorized institution; • Joint and several obligation assumed by a third party; and • Administrative attachment of business assets. Thus, under the new framework, taxpayers may choose the form that best suits their financial capacity or operational structure, without the tax authority being able to require compliance with a specific order for offering it. That said, the rule regarding the scope of the guarantee is preserved, in the sense that it must cover not only the amount of the outstanding contributions as updated, but also the corresponding accessories, as well as those accruing during the 12 months following the granting of the guarantee. It is important to note that the tax-interest securing proceedings initiated between January 1, 2026 and the entry into force of the Decree, as well as the guarantees established during that period under the previously applicable priority framework, may avail themselves of the new regime, under which taxpayers may freely choose the form of guarantee they deem appropriate. To this end, taxpayers must file an express request with the collecting authority within the 30 calendar days following the entry into force of the Decree, a request that must be resolved by the authority within a maximum period of 20 business days. The foregoing allows taxpayers to substitute the previously granted guarantee with a different form, in accordance with a scheme of free choice. Significantly, such substitution does not interrupt the suspension of the administrative enforcement proceeding (procedimiento administrativo de ejecución, PAE), so that the effects of the originally established guarantee are maintained, without the authority being able to require additional requirements or guarantees on account of the change. The purpose of the amendment is to make it easier for taxpayers to comply with their tax obligations and to strengthen legal certainty, by eliminating unnecessary administrative burdens and allowing guarantees to be better tailored to the particular circumstances of each taxpayer. VWYS has a Tax team available to help you analyze the effects of this amendment and its application to each particular case. We hope this note is useful to you and, for more information or clarification on any matter, below is the contact information of our experts: Alejandro Torres, Partner: +52 (55) 5258 1072 | ajtorres@vwys.com.mx Luis Enrique Torres, Partner: + 52 (55) 5258-1072 | ltorres@vwys.com.mx Brenda Melissa Cruz, Associate: + 52 (55) 5258-1072 | bcruz@vwys.com.mx Miguel Angel Chinchilla Ayala, Associate: + 52 (55) 5258-1072 | mchinchilla@vwys.com.mx

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