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The reform introduces several amendments aimed at improving the efficiency of administrative litigation proceedings. Key changes include the promotion of digital justice through electronic filings and notifications, as well as an increase in the monetary threshold for summary proceedings to cases not exceeding 15 times the annual value of the UMA, including straightforward tax rulings and tax refund matters. The reform also establishes new procedural deadlines, such as six months for the resolution of summary proceedings, fifteen days for motions, and five days as a general deadline, and expands the jurisdiction of the Federal Court of Administrative Justice to hear challenges against decisions issued by the Mexican National Customs Agency. Additionally, it regulates the circumstances under which compensation may be claimed for gross misconduct by the tax authority. The proposal will now be reviewed by the Senate as part of the legislative process.
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