On June 2, 2026, Mexico’s Tax Administration Service (“SAT”) published on its website the Advance Version of the Second Resolution Amending the 2026 General Foreign Trade, which modifies the Eleventh Transitional Provision of such rules.
Under this amendment, through July 31, 2026, importers introducing goods into Mexico may continue complying with the obligation to submit
The Interbank Equilibrium Interest Rate (Tasa de Interés Interbancaria de Equilibrio; “TIIE”) has historically been one of the principal benchmark rates in the Mexican financial system, reflecting the cost of interbank funding among banking institutions for various tenors, traditionally 28, 91 and 182 days. This rate is determined and published by Banco de
During President López Obrador’s administration, the official slogan that the best foreign policy is domestic policy, became a popular refrain. The phrase was not original, however, as its roots can be traced to nineteenth-century ideas and proposals often attributed to President Porfirio Díaz. Not all sectors agreed with AMLO’s approach, arguing that it resulted in
The weeks ahead share two common themes for Mexico, the United States, and Canada: the FIFA World Cup and the review of the USMCA.
In Mexico, the sporting event carries special significance, as it will be the third time that the World Cup has been held in the same country. Mexico previously hosted the tournaments
As part of the “Plan México” initiative and the federal government’s broader administrative simplification policy, on May 4, 2026, the Mexican government published in the evening edition of the Official Journal of the Federationthe “Decree Enabling the Single Portal for Foreign Trade Procedures” (the “Single Portal”).
This new framework represents a significant restructuring of Mexico’s
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 AMPARO ACTION, EVEN WHEN A LIQUIDATED AWARD EXISTS IN A PRIOR DECISION AND NO CHALLENGE
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 Rights of Children and Adolescents (the “Law”), the National Child Support Obligations Registry (the “Registry”)
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 Mexico were allowed to secure tax credits using any of the mechanisms provided under Article
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 a significant redesign of Mexico’s procedures for attacting investment by incorporating expedited authorization
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 protection of industrial property rights in Mexico, as they modify existing concepts, introduce new ones