As of November 3, 2021, Collective Bargaining Agreement (CBA) revisions that occur in the states of the Mexican Republic that belong to Stage 2 of the New Labor Justice System, will have a new mechanism that consists of: The Union and the Company will hold negotiations for the revision of the CBA. Once the terms…

On October 13, the Federal Official Gazette published an agreement notifying the outset of registration activities by the Federal Center for Conciliation and Labor Registry, beginning on November 3rd. Such activities comprise the registration of: Collective bargaining agreements Collective contract and salary reviews Internal labor regulations Union registration From November 3rd, the Federal Center for…

In relation to the effective ISR rates for large taxpayers, the SAT published a fourth document with the reference parameters for 47 economic activities, in addition to the 203 already published. Such activities include the following: Rental of office equipment and furniture. Development banking. Securities rating agencies. Wholesale trade of products, such as: Clothing accessories…

On September 14, amendments to the guidelines for the sale of goods and assets by the “Instituto para Devolver al Pueblo lo Robado” (INDEP), a government agency dedicated to the resale of assets seized from organized crime and corruption cases, were published in the Official Gazette of the Federation. The reforms, which came into effect…

On September 8th, the Economic Package for 2022 was introduced to the Mexican Congress. It includes a decree draft that reforms, adds and repeals several provisions of the following laws and regulations: Income Tax Law Value Added Tax Law Law of the Special Tax on Production and Services Federal Law on the Tax on New…

Dear clients and friends, On September 3, the Federal Antitrust Commission (COFECE) published the Emergency Regulatory Provisions (“Emergency Provisions”) for the processing of complaints regarding infringements to the Law for the Transparency, Prevention, and Counteraction of Unlawful Practices in Advertising Contracts (“Law on Advertising”). It should be noted that the Law on Advertising, which provides…

As a follow up to the effective Income Tax Rates for Large Taxpayers, the Tax Administration Service published on September 5th a third document with the reference standards for 79 economic activities, in addition to the 124 previously published. Such activities belong, among others, to the following sectors: Wholesale trade Retail trade Food processing Fabrication…

In order to reactivate the economy after the COVID-19 pandemic, as well as to increase the supply of housing and employment, Mexico City’s Government published an Agreement for the conversion to housing of those office spaces that are no longer in use, especially due to the implementation of remote work. The Agreement will be applicable…