After deputies and senators approved amendments to several fiscal laws as part of the Economic Package 2020, yesterday, December 9, the Official Gazette of the Federation published the Decree amending, adding and repealing several provisions of the Income Tax Law, the Value Added Tax Law, Excise Tax Law and the Federal Fiscal Code (“Decree”), which…
Dear Clients and Friends, Mexico, as part of its fight against corruption, is an active party to international agreements that bind it to improve and increase preventive measures to inhibit dishonest and unethical practices. These measures include the creation and implementation of codes of conduct for governmental and private entities. Since 2016 the General Law…
Dear Clients and Friends, The mining industry in Mexico is an economic driver par excellence. Currently, this country is the main producer of silver in the world and one of the largest producers of copper and gold. The mining industry contributes 4% of Mexico’s Gross Domestic Product. (El Economista). Even though mining is of vital…
Dear Clients and Friends, According to the Ministry of Finance and Public Credit (“SHCP”), in Mexico, outsourcing schemes evaded about 21.5 billion pesos per year. Federal Government measures against these harmful schemes have generated an over-regulation that result in administrative complications for those who receive such services. To counteract illegal outsourcing, in recent years various…
Dear Clients and Friends, Much has been said about the policy of prevention of psychosocial risks, being October 23, 2019 the companies’ deadline for its implementation and dissemination in the workplace. But what about this protocol? In the reform of the Federal Labor Law in force as of May 1, 2019, it is established as…
Dear Clients and Friends, On August 21, 2019, a First Modification to Annex 3 of the Miscellaneous Tax Resolution for 2019 was published in the Official Gazette of the Federation (DOF, for its acronym in Spanish), which contains the NON-BINDING CRITERIA OF THE TAX PROVISIONS issued by the Tax Administration Service (SAT, for its acronym…
Principles of The Human Right to a Healthy Environment and their potential impact on Industrial Activity Dear Clients and Friends, The First Chamber of the Supreme Court of Justice solved a Constitutional Trial regarding an environmental matter through a case decision issued on November 14, 2018. Such case decision clearly and precisely defined the principles…
Dear Clients and Friends, The Federal Government published the Protocol for the Legitimation of Collective Contracts throughout the country, which entered into force on August 1. The main points are: All unions must comply with this obligation within a maximum period of four years. The legitimation procedure guarantees that workers know and approve the content…
Dear Clients and Friends, The Ministry of Economy is responsible for establishing non-tariff measures to regulate or restrict the importation of goods into Mexico. As part of these non-tariff measures, the Ministry of Economy established in numeral 8, section II, of Annex 2.2.1 of the Rules and Criteria of a General Character in Matters of…
Dear Clients and Friends, On July 1st, 2019, the decree which reforms, adds and repeals several provisions of the Federal Labor Law and of the Law on the Social Security Act regarding domestic workers was published. Among the new obligations for employers in connection with the aforementioned reform are that the employer shall guarantee medical…