Client Alert

As a mechanism to provide liquidity to companies, it has been identified that several of them have chosen to obtain resources through other entities or individuals (parent companies, subsidiaries or members of the same group). Therefore, we recommend analyzing the nature of these resources, as this could result in tax implications and generate greater obligations.

After the Agreement by which the suspension of non-essential activities was established and in which was also specified that the return to activities should be made gradually, orderly and staged, and by the Agreements published on May 14th and 15th, 2020, in the Federal Official Gazette, it was specified that said activities must implement protocols, training of personnel for safety in the work environment, readjustment of spaces, among others in order to return to work. Likewise, specific rules are established for the construction, mining and manufacturing of transport equipment industry in order for them to start operating on June 1st, 2020.

Given the global pandemic caused by SARS-CoV2 virus (COVID-19), on March 31th, 2020, an executive order was published in the Federal Official Gazette which ordered the immediate suspension of non-essential activities and it was also established that the reopening of activities must be done in a gradual, orderly and in various stages way, in consequence on May 14th, 2020, the Ministry of Health issued an Agreement through which the different stages for the reincorporation of activities are established, as well as the traffic light system which through colors, will indicate the situation of the different municipalities throughout the country to establish their return to economic and public activities, as well as in closed spaces and school activities.

On April 21st, 2020, the “Executive order amending the similar order establishing extraordinary actions to address the health emergency” was published, in which, derived from the technical analysis carried out by the Scientific Advisory Group to respond to the emergency and after the approval of the General Health Council, it is ordered that the suspension of non-essential activities, previously decreed, must continue until May 30th, 2020, however, the municipalities that present low or no transmission of COVID-19 may stop implementing such measures from May 18th, 2020.

Data related to the present or future health status of an identified or identifiable person is considered under the Mexican Federal Law for the Protection of Personal Data Held by Private Parties (Ley Federal de Protección de Datos Personales en Posesión de los Particulares) as sensitive personal data.