Administrative Justice Reform

The Federal Executive Branch has proposed an amendment to Article 141 of the Federal Tax Code aimed at providing greater flexibility to the tax interest guarantee regime for taxpayers, without compromising the Government’s ability to collect revenue...

The Mexican Tax Administration Service released a set of best transparency practices applicable to tax audits, with significant implications for taxpayers starting in 2026...

The Miscellaneous Tax Resolution for 2026 was published, introducing relevant adjustments to operational rules, compliance obligations, and tax incentives applicable to taxpayers...

On 7 November 2025 the Decrees comprising the 2026 tax reform were published in Mexico’s Official Gazette...

The Tax Administration Service (SAT) has updated its specialized website on Vulnerable Activities to strengthen Mexico’s anti-money laundering strategy and facilitate compliance by taxpayers subject to these obligations...

The Office of the Taxpayer’s Defense (PRODECON) published Systemic Analysis 5/2025, in which, with the support of the Mexican Tax Administration Service (SAT), recognizes offsetting credit balances as a valid means for taxpayers under audit to regula...

Mexico’s Tax Administration Service (SAT) has published the tax audit scheduling criteria for 2026, aimed at enhancing legal certainty for taxpayers and strengthening efforts to combat tax evasion and avoidance...

On October 16, 2025, the Federal Official Gazette published the decree amending the Amparo Law, the Organic Law of the Federal Court of Administrative Justice, and the Federal Tax Code, marking a significant shift in Mexico’s constitutional and tax l...

As part of Mexico’s 2026 Economic Package, the Chamber of Deputies approved a series of amendments to the Special Tax on Production and Services Law (IEPS), broadening its scope and updating the applicable rates for several goods and services...

Mexico’s Federal Judiciary has declared the calculation method of the Real Estate Acquisition Tax (ISAI) in Mexico City unconstitutional, allowing taxpayers to recover unduly paid amounts...

On September 15, the Head of the Executive Branch submitted an initiative to reform the Amparo Law and the Organic Law of the Federal Court of Administrative Justice, introducing significant tax and procedural changes...

The new Regulations of the Public Center for Alternative Dispute Resolution Mechanisms of the Federal Court of Administrative Justice represent a historic step toward modernizing administrative and tax justice in Mexico...