Recently, case decision PR.P.T.CS.J/6 L (12th) was published under the title: “WITHHOLDING OF INCOME TAX (ISR) BY EMPLOYERS. AS A MATTER OF PUBLIC ORDER, THE FAILURE TO ADDRESS IT IN A LABOR PROCEEDING MAY BE CHALLENGED IN A SUBSEQUENT DIRECT
As part of the efforts to protect the rights of children and adolescents, Mexico has implemented various measures in recent years aimed at encouraging compliance with child support obligations.
Among these measures, and pursuant to the General Law on the
On April 9, 2026, an amendment to Article 141 of the Mexican Federal Tax Code (“CFF”) was published, restoring the traditional framework for securing tax credits after changes introduced earlier this year.
Background
Prior to January 1, 2026, taxpayers in
Earlier this month, the Mexican government announced a broad strategy that includes regulatory, administrative, and institutional measures aimed at encouraging investment in the short term, particularly in the context of supply chain relocation, better known as nearshoring (the “Plan”).
The announcement represents
On April 3, 2026, a decree amending, supplementing, and repealing various provisions of Mexico’s Federal Law for the Protection of Industrial Property (the “Decree”) was published in the Official Journal of the Federation. These changes are particularly significant for the
As announced in December of last year, on May 1st a decree amending Mexico’s Federal Labor Law was published in the Official Journal of the Federation, with the purpose of reducing the standard workweek in Mexico. This reform will gradually
On April 23, 2026, the “Decree Amending the Tariff Schedule of the General Import and Export Tax Law and the Decree Establishing Various Sectoral Promotion Programs” (the “TGIE Decree” and “PROSEC Decree”) were published in Mexico’s Official Journal of the
On December 9, 2025, the Resolution by which the Plenary Session of the Telecommunications Regulatory Commission approves and issues the Guidelines for the Identification of Mobile Phone Lines (the “Guidelines”) was published in the Official Journal of the Federation. The
On-site power generation experienced significant growth in Mexico beginning in the 1990s through the regulatory schemes of simple self-supply and cogeneration, and, since 2014, as a result of the now-abrogated Electricity Industry Law, which introduced the concepts of isolated supply
The Mexican Tax Administration Service (“SAT”) has released an advance version of the First Amendment to the 2026 Foreign Trade General Rules (“RGCE”), along with Official Communication 23/2026, extending the effective date of the Electronic Statement of Value (“MVE”).
This
