Dear Clients and Friends: On October 14, 2024, the Mexican Tax Administration Service (SAT) published the second resolution of amendments to the General Rules of Foreign Trade for 2024, which, among other things, includes a modification to Annex 24. This first modification to Annex 24 impacts, among others, companies registered under the Company Certification Program,…
Legal changes approved in recent years The table of occupational diseases has been updated. Vacation days have increased from 6, 8, 10, and 12 to 12, 14, 16, and 18. Illegal Outsourcing based on personnel supply has been eliminated. Labor rights of domestic workers have been recognized. Various provisions have been added for field workers,…
Dear Clients and Friends: On September 26, 2024, the Guidelines for the granting of tax benefits to taxpayers that carry out productive economic activities within the Progreso I and Merida I Industrial Welfare Poles of the State of Yucatan were published in the Official Gazette of the Federation, which became effective as of September 27,…
Before leaving office, former President of Mexico, Andres Manuel Lopez Obrador, enacted a constitutional reform regarding the rights of Indigenous and Afro-Mexican communities. This reform will have a significant impact on projects in the energy, construction and mining sectors. Indigenous and Afro-Mexican communities are now legally recognized as subjects of public law. These communities have…
As previously announced in our legal alert earlier this year, October 1, 2024, will be a mandatory day off. Although the current Federal Labor Law still designates December 1st as the official date, since 2014, an amendment to Article 83 of the Political Constitution has established October 1st as the day of the Federal Executive…
On August 5, 2024, the Official Gazette of the Federation (DOF) published Agreement number ACDO.AS2.HCT.230724/261.P.DIR, issued by the Honorable Technical Council of the Mexican Social Security Institute (IMSS), which establishes the **General Guidelines for the Operation of the IMSS Mailbox**. This agreement is part of the IMSS’s strategy to digitize its services and improve the…
We inform you about a new criterion approved by the Mexican Social Security Institute (IMSS), relevant for the correct integration of the base salary for social security contributions (SBC). The Agreement ACDO.AS2.HCT.250624/204.P.DIR, issued on June 25, 2024, and published in the Official Gazette of the Federation (DOF) on July 11, 2024, introduces Criterion 02/2024/NV/SBC-LSS-27-V, which…
Dear Clients and Friends, On July 15, 2024, the Supreme Court of Justice of the Nation published an agreement in the Federal Official Gazette suspending the issuance of definitive judgments in the amparo actions against the reforms of the laws on Mining and National Waters. This decision seeks to establish a single criterion regarding the…
The Annual Operation Schedule (COA, in Spanish) is the administrative instrument through which the Mexican Government, through the Ministry of Environment and Natural Resources (SEMARNAT) allows the registration of emissions and transfers of establishments subject to federal jurisdiction reporting, ie: fixed sources of federal jurisdiction, large generators of hazardous waste, providers of waste management services,…
On June 7th, the General Law for Preventing, Sanctioning, and Eradicating Crimes in Human Trafficking Matters and for the Protection and Assistance of Victims of these Crimes (Ley General para Prevenir, Sancionar y Erradicar los Delitos en Materia de Trata de Personas y para la Protección y Asistencia a las Víctimas de estos Delitos) was…