Publications - Tax
On November 7, 2025, the decrees enacting the Federal Revenue Law for the 2026 fiscal year were published in the Official Gazette of the Federation, whereby various amendments, revisions and repeals to the Federal Tax Code and the Law on the Special…
On October 16, 2025, a comprehensive amendment to the Amparo Law, the Federal Fiscal Code, and the Organic Law of the Federal Court of Administrative Justice was published on the Mexican Federal Official Gazette (DOF). The reform redefines…
The Free Trade Agreement between Mexico and the European Union (FTAEU) has been in force for 25 years, establishing itself as one of the most important free trade agreements among the many signed by Mexico. Since its entry into force in 2000, it has…
One of the fundamental aspects of implementing the free trade agreements signed by Mexico is the proper compliance with and certification of rules of origin. These agreements allow goods originating from member countries to enjoy preferential tariff…
Recent increases in tariffs is prompting many companies to move their production closer to their target markets. In this context, Mexico stands out as a key option due to its location, trade agreements, and manufacturing promotion programs.
The IMMEX Program is a key tool for promoting export manufacturing in Mexico, allowing the temporary importation of raw materials and components and machinery with tax and customs benefits. It is essential to understand its legal framework,…
The publication of the National Guard Law (LGN) and other legal amendments has raised some concerns in the foreign trade sector, regarding the granting to this corporation direct authority over customs matters. The extent of its powers and the lack…
The Mexican Official Standard NOM-051, which regulates labeling of food and beverages in Mexico, has undergone several updates since 2010. The most significant amendment was introduced in 2020, bringing key changes such as warning labels, new…
Environmental taxes are state-level levies aimed at mitigating the environmental impact of several industrial activities, such as raw material extraction, pollutant emissions, and waste management. Given their regulatory complexity and diversity…
Customs value is the basis for calculating taxes on imports and exports and is determined primarily by the price paid plus certain additional costs. Declaring an incorrect value can result in fines or tax offenses, so proper documentation of each…
In recent years, the maquiladora industry in Mexico has undergone substantial changes in transfer pricing regulation that have transformed its fiscal compliance framework.
Correctly classifying a good in foreign trade involves understanding its nature, function, composition and processing degree. This process is governed by the TIGIE and the rules established by organizations such as the World Customs Organization (…