Decree: Amending of the Mining Law

April 20 2022

Decree amending and adding several provisions of the Mining Law.

On April 20, 2022, the General Congress of the United Mexican States published a decree amending and adding several provisions of the Mining Law (the “Law“) in the Official Gazette of the Federation.

Articles 1; 9, first paragraph; 10, first paragraph were amended; and Article 5 Bis and the third paragraph were added, moving the current third and fourth paragraphs to Article 10 of the Law.

The amended articles now provide as follows:

  • Article 1 of the Law indicates that everything related to the exploration, exploitation, benefit, and use of lithium is the responsibility of the decentralized public agency determined by the Federal Executive (hereinafter, the “DPA“).
  • Article 9 of the Law states that both the Ministry of Economy and the DPA will rely on the Mexican Geological Service (hereinafter, “MGS“) to promote the best use of mineral resources and generate the basic geological information of the Nation.
  • Article 10 of the Law states that the exploration, exploitation, benefit, and use of lithium are the responsibility of the State, and will be carried out by the DPA, which must ensure compliance with laws and international treaties.

Likewise, Article 5 Bis was added to the Law, whereby it: declares lithium to be of public utility; recognizes lithium as patrimony of the Nation; indicates that the economic value chains of lithium will be administered and controlled by the State through the DPA; reiterates the support that the MGS will provide to the DPA in order to promote the best use of lithium; and decrees the duty of the Mexican State to protect Mexicans, the environment and the native peoples, indigenous and Afro-Mexican communities, with respect to the activities arising from the use of lithium.


Download Newsletter

Boletines relacionados

Revisting maquiladora operating models: Strategic alternatives.
Revisting maquiladora operating models: Strategic alternatives. Background. The maquiladora regime has been a central component of Mexico’s manufacturing growth since the 1990s, driving foreign direct investment, particularly in sectors such as automotive, electronics, and medical devices. This regime allows multinational corporations to establish manufacturing operations in Mexico under the IMMEX program, which grants fiscal and tariff exemptions when importing machinery, equipment, and raw materials to produce goods for export.
Second resolution of amendments to the miscellaneous fiscal resolution for 2024
Renewal of the Qualified Maquiladora Approach Agreement
September 19, 2024 Renewal of the Qualified The IRS and Mexico’s Servicio de Administración Tributaria (SAT) have agreed to again renew the Qualified Maquiladora Approach Agreement (QMA), a coordination arrangement previously renewed between the U.S. and Mexican competent authorities in 2020 (2020 Renewal QMA). The 2024 renewal applies for the Mexican taxable years ending December 31, 2020, through December 31, 2024. The QMA allows a U.S. taxpayer to avoid double taxation on the contract manufacturing and assembly functions performed by its maquiladora if the Mexican taxpayer enters into a unilateral advance pricing agreement (APA) with the Large Taxpayer Division (Administración General de Grandes Contribuyentes) of the SAT under terms negotiated in advance between the competent authorities.
Revisting maquiladora operating models: Strategic alternatives.
Revisting maquiladora operating models: Strategic alternatives. Background. The maquiladora regime has been a central component of Mexico’s manufacturing growth since the 1990s, driving foreign direct investment, particularly in sectors such as automotive, electronics, and medical devices. This regime allows multinational corporations to establish manufacturing operations in Mexico under the IMMEX program, which grants fiscal and tariff exemptions when importing machinery, equipment, and raw materials to produce goods for export.
Second resolution of amendments to the miscellaneous fiscal resolution for 2024
Renewal of the Qualified Maquiladora Approach Agreement
September 19, 2024 Renewal of the Qualified The IRS and Mexico’s Servicio de Administración Tributaria (SAT) have agreed to again renew the Qualified Maquiladora Approach Agreement (QMA), a coordination arrangement previously renewed between the U.S. and Mexican competent authorities in 2020 (2020 Renewal QMA). The 2024 renewal applies for the Mexican taxable years ending December 31, 2020, through December 31, 2024. The QMA allows a U.S. taxpayer to avoid double taxation on the contract manufacturing and assembly functions performed by its maquiladora if the Mexican taxpayer enters into a unilateral advance pricing agreement (APA) with the Large Taxpayer Division (Administración General de Grandes Contribuyentes) of the SAT under terms negotiated in advance between the competent authorities.
Reform to the Federal Judicial Banch
September 19, 2024 Reform to the Federal Judicial Branch The constitutional reform initiative that modifies the Federal Judicial Branch has already been approved by both chambers of Congress and is now being reviewed by the missing state legislatures. This reform involves significant changes that will take effect in September 2025, which presents challenges for judicial procedures initiated before that date.
Resolutions for companies providing maquila services from 2020 through 2024
On July 22, 2024, the Tax Administration Service (hereinafter “SAT”) updated its website regarding the “Resolutions for Companies Providing Maquila Services” (hereinafter the “Website”), pursuant to the renewal of the Qualified Maquiladora Approach agreement (“QMA”) by the SAT and the Internal Revenue Service of the United States of America (hereinafter “IRS”).
Presidential Proclamations Concerning Imports of Aluminium and Steel
July 10, 2024, Adjustments to Imports of Aluminum and Steel into the United States. Presidential Proclamations Concerning Imports of Aluminum and Steel. The White House today posted on its website two presidential proclamations concerning imports of aluminium and steel into the United States.