The Federal Economic Competition Commission in Mexico ("COFECE") published on July 3, 2023 a notice informing of the investigation that commenced since January 6, 2023, as a result of a complaint received in connection with the possible commission of relative monopolistic practices (abuse of dominance) in the digital products and/or services market (including development, commercialization and sale activities), and related services.
On November 30th, 2022, the government of the State of Guanajuato published the addition of Chapter Eight to Title Two of the Treasury Law for the State of Guanajuato (LHEG, by its acronym in Spanish), setting forth the Environmental Remediation Taxes.
Last June 8 th , 2023, the Ministry of Labor and Social Welfare (STPS, by its acronym in Spanish) published the "NOM-037-STPS-2023 Mexican Official Standard on Teleworking - Occupational Health and Safety Conditions”; this standard sets forth the occupational safety and health conditions that shall prevail in those places where teleworkers provide their services.
Following the publication that established the merchandise whose importation into the country is subjected to regulation by the labor authority (February 2023), The Ministry of Labor and Social Welfare (STPS, by its acronym in Spanish) published on May 18 th , 2023, the mechanism to restrict the importation of merchandise produced by forced or mandatory labor, which includes the procedures that may be initiated by request of any interested party or through an investigation ex-officio by the authority.
On May 17 th , 2023, the Ministry of Labor and Social Welfare (STPS, by its acronym in
Spanish), in collaboration with the Ministry of Finance (SHCP, by its acronym in Spanish) and
the Tax Administration Service (SAT, by its acronym in Spanish), issued an official statement
reminding all those individuals or legal entities who provide specialized services or perform
specialized work, without having the corresponding registration, that they may be sanctioned
with the crime of tax fraud for this lack of registration.
On June 7 th , 2023, the Mexican government published the new
National Code for Civil and Family Procedures the (“Code”), to rule and govern on any
proceedings related to civil and family litigation in Mexico.
We would like to inform you that alleged companies claiming to offer intellectual property services are sending notifications to owners of registered trademarks in Mexico, requesting payments to maintain their rights over their trademarks.
Recently, the second chamber of the Mexican Supreme Court of Justice, interpreting the 2019 and 2020 Tax Laws, published a jurisprudence about the compensation of Value Added Tax (“VAT”). The Court determined that the civil figure of compensation is NOT applicable for tax purposes, as a payment method, and therefore, it is not a payment method for terminating tax obligations. Consequently, the taxpayers may not request a refund of their tax credit balance nor the credit of such tax resulting from a compensation. In addition, it was clarified that it is a question of compliance with obligations, since the final consumer (subject to the payment of the tax) demonstrates having paid it and thus accredited the tax to the taxpayer who bears the final obligation to pay it to the tax authority.
Amendments to the new provisions for the registration and oversight compliance with obligations of individuals and companies that provide specialized services or perform specialized work.
Among the annual obligations of the retail, industrial or services establishments, the renewal of the municipal operating permit and advertisement permit is required, as applicable.
On December 27th, 2022, the Mexican Tax Authority published the Tax Regulations for 2023, including a relevant amendment applicable to the controlling beneficiary (rules 2.8.1.20 and 2.8.1.22 specifically), whereby the authority clarifies the Criteria for identifying the controlling beneficiary of legal entities.
Based on provision of the National Registry of Foreign Investments (“RNIE”) entities with foreign investment shall bear the following annual obligations
