Recently, the Fifth Collegiate Labor Court of the First Circuit published judicial precedent number I.5o.T. J/1 L (11a.), titled “Resignation. Standards for weighing evidence that courts must consider if an employee argues that a resignation was forced, and he received instructions to execute it, and the employer states the termination was voluntary.”
In this decision
On November 12, 2021, a Decree amending various provisions of the Mexican Income Tax Law and related regulations was published, effective January 1, 2022. The Decree includes changes to article 160 of the Income Tax Law and establishes that for purposes of proceeds from the sale of Mexican real property, the source of wealth is
On January 14, 2022, the Mexican Department of Economy published in the Official Journal of the Federation new Official Mexican Standard NOM-004-SE-2020, Commercial information-Labeling of textile products, clothing, its accessories and linens. Such new set of rules (“NOM” per its acronym in Spanish) serves to cancel NOM-004-SCFI-2006). The new NOM will enter into force as
When the pandemic arrived in 2020, the way in which certain legal proceedings were conducted changed, in some cases radically. These may be the most important and significant updates not deriving from legislative amendments, but rather the existing legal framework. This resulted in certain modifications to the way the legal machinery was carried out to
Several weeks have passed since Mexico’s President submitted his initiative to amend the Constitution on energy matters to the Chamber of Deputies. Since then, much has been written and said about its aims and the negative consequences it would have if approved. Most of the analyses have dealt with the substantive aspects of the initiative
On December 16, 2021 the Department of Infrastructure, Communications and Transportation (“SCT” per its acronym in Spanish) issued a Decree updating the Bill of Lading form for Federal Motor Carrier Transportation and ancillary services (the “Decree”). The Decree was published in the Official Journal of the Federation in order to update the Bill of Lading
On October 29, 2021, the Second Chamber of Mexico’s Supreme Court of Justice published the judicial opinion through contradiction of prior decision number 2a./J. 1/2021 (11a.), captioned: “Audit Inspections. An inspection order issued to verify environmental compliance in accordance with the General Law for Ecological Balance and Environmental Protection need not indicate a time period
On January 11, 2022, the Technical Council (the “Council”) of the Mexican Social Security Institute (“IMSS”) announced that the “COVID-19 Permit” process will be relaunched as a result of the heightened risk of infection caused by the Omicron variant.
The COVID-19 Permit provides employees with the possibility to obtain paid sick leave for up to
On January 7, 2022, the Decree establishing a visa requirement for Venezuelan nationals with regular passports entering Mexico without work authorization (the “Decree”) was published in the Official Journal of the Federation. The Decree will enter into force on January 22, 2022. Beginning on such date, Venezuelan nationals who seek entry to Mexico as visitors
Mexico’s Social Security Institute (“IMSS”) provides Mandatory Social Security Rules for Independent Contractors which do Construction Work and Fixed-Term Projects (“ROTIC” for its acronym in Spanish). The ROTIC sets forth the obligation and process to register construction works with the IMSS. Accordingly, while the primary mission and purpose of the IMSS is to provide medical