The Mexican Taxpayer Ombudsman agency (“PRODECON” by its acronym in Spanish) has notified taxpayers that, to streamline and expedite the filing of Final Agreements and Complaints, as of September 1st, 2024, the only methods for filing of such Final Agreements and Complaints will be through the new Electronic System for the Receipt of…

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On July 31, 2024, the Agreement was published in the Federal Official Gazette and will be in effect the next day.

The purpose of this Agreement is to substitute the original Agreement published in the Federal Official Gazette on July 7, 2011.

In general, the new Agreement is very similar to its prior counterpart. As…

On June 28, 2024, the “Decree to promote investment in the industrial zones of Progreso I and Mérida I in Yucatan, Mexico” (the “Decree”) was published in the Official Journal of the Federation. Such Decree grants certain tax benefits and administrative assistance for taxpayers that carry out productive economic activities in the electrical and electronics…

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On June 14th, 2024, a decree was published in the Official Journal of the Federation amending articles 129 and 148 of the Amparo Law regarding suspensions of official legal acts in amparo lawsuits where the unconstitutionality of general laws (e.g., federal and state laws, regulations, decrees, agreements and all types of resolutions of…

In June, Mexico will have the most important election in its political history. The importance derives from several circumstances, but fundamentally from the magnitude of the elections. In accordance with previous reforms to consolidate federal, state and municipal elections on the same election day, 99 million voters will participate on June 2nd. 20,000 positions will be at stake, and it will be a woman who will occupy the presidency of the republic for the first time. Among the positions in addition to the presidency, the Federal Congress will be up for election, made up of 500 deputies and 124 senators. In addition, there will be elections of the governments of the states of Jalisco, Tabasco, Chiapas, Morelos, Yucatán, Guanajuato, Puebla, Veracruz and the head of government of Mexico City, in addition to the 16 mayoralties that comprise it.…

Among the bilateral relations of countries around the world, the relationship between Mexico and the United States is undoubtedly one of the most important. Both the broad binational dimension of economic, commercial, tourist, cultural and academic exchanges, as well as the presence of millions of Mexicans in the United States and millions of Americans who have decided to live or work in different areas of Mexico, demonstrate the enormous significance of the relationship. One of the institutional elements of the relationship is the granting of visas, residence authorization or work permits that countries grant to formally document such exchanges.

On May 27, 2024, Official Mexican Regulation NOM-043-SCT-SEMAR-ARTF-2023 (the “NOM”) was published in the Official Journal of the Federation (the “DOF”), regulating the “Transport document of hazardous cargo”.

A Transport document of hazardous cargo (hereinafter, the “Transport Document”) contains information for the identification of hazardous cargo, of its potential dangers, and of statements to be…

Mexico’s Federal Administrative Court of Justice published in the April issue of its magazine a case decision in which it held that unilateral settlements and releases granted by governmental entities or departments in agreements subject to the Law of Public Works and Services Related to the Same (LOPSRM for its acronym in Spanish) may be appealed through administrative proceedings.…