Throughout time, agriculture has been one of the most important prevailing activities in Mexico; it is carried out by several individuals and entities within different economic and cultural sectors. As the political ideology of the Mexican State changes, its practice is harmed, favored or protected. Agrobiotechnology is a field that has been growing exponentially and…
Dear Clients and Friends, On May 8, 2023, the Head of the Federal Executive published a decree, in the Federation’s Official Gazette, containing a series of amendments to the Mining Law; the Law of National Waters, of Ecological Balance and Environmental Protection and; the General Law for the Prevention and Integral Management of Mining Waste,…
Dear Sirs, The Ministry of Labor and Social Welfare (STPS for its acronym in Spanish) has implemented the Voluntary Labor Verification Program (VELAVO), which is a voluntary tool for compliance with labor regulations. This mechanism aims to certify workplaces in compliance with the following legal obligations: I. General Working Conditions. This can apply to all…
Dear clients and friends: We would like to inform you of a recent case law approved by the Mexican Supreme Court of Justice that could have important implications for your tax affairs. The case law approved on March 15, 2023, establishes that Value Added Tax (VAT) paid trough offsetting is not creditable. This means that…
In the employee/employer relation, there are two yearly situations that cause tension and friction, being the revision of the Collective Bargaining Agreement and the Profit Sharing. In the case of the profit sharing, a wrongful management may lead to a strike. Additionally, it is important to take into account the following: LEGAL TERMS…
Dear Clients and Friends, On March 3rd, 2023, a couple of new judicial criteria were published in the Mexican Federal Judicial Weekly regarding the obligation to carry out a prior consultation with Indigenous peoples residing inside or near areas that will be designated for the development of any industry. In general terms, the prior consultation…
Dear Clients and Friends: On March 6th, 2023, the Federal Center for Conciliation and Labor Registration published a resolution announcing the deadline for the registration of and compliance with the legitimization procedures of the current collective bargaining agreements in the Official Gazette of the Federation. This Resolution confirms that May 1st, 2023 is the date…
Dear Clients and Friends, On February 18, 2023, a new decree was published in the Official Gazette of the Federation, which declares the first lithium mining reserve zone in Mexico. The federal Executive branch, in exercise of its faculties, formally declared a lithium mining reserve zone named “Li-MX 1,” located in the municipalities of Arivechi,…
Dear Clients and Friends, Decree 313, which amends and reforms the Durango Treasury Law, was published in the state of Durango’s official gazette on December 27, 2022. The reform and amendments went into effect on January 1, 2022, and as a result, the mining industry may now be subject to the following new environmental taxes:…
On January 1, 2023, the following ecological taxes entered into force in the State of Guanajuato: 1.- Environmental Remediation Tax for the Emission of Polluting Gases This tax must be paid by individuals, legal entities and economic units that have facilities or fixed establishments in Guanajuato, performing activities that generate emissions of polluting gases into…