Following up with our legal alert of the past days regarding the bill of laden supplement (BLS) that should be incorporated into the Digital Tax Receipt for the transport of goods (https://ecrubio.com/new-bill-of-lading-rules/), we mentioned that this obligation would be enforceable from December 1, 2021, as provided for in the Third Resolution of Amendments to the…
On September 29, the Tax Administration Service (SAT) published on its website the Third Advanced Version of the Third Resolution of Amendments to the Miscellaneous Tax Resolution for 2021 (“Resolution”), which provides several rules regarding the bill of lading supplement (“BLS”) that should be incorporated to the Digital Tax Receipt (CFDI) for the transport of…
To guarantee the supply of drugs of foreign origin in the national territory, an Emergency Amendment to the NOM-177-SSA1-2013 (“Amendment”) was published in the Official Gazette of the Federation in May, providing the procedures and requirements for drug interchangeability. The purpose of the Amendment, which would be in force for six months, was to expedite…
On October 18th, the Provisions for audits that evaluate compliance on the prevention of money laundering and terrorism financing (“Provisions”) were published in the Official Gazette of the Federation. The Provisions establish the regulatory framework for financial and credit institutions (“Supervised Subjects”) to comply with the obligation to detect and prevent money laundering and terrorism…
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…