In the tax field, it is crucial to understand the extent of the liability of the members and shareholders of a company.

On November 16, a decree issued by the Executive Branch was published in the Federal Official Gazette, which repeals, amends and adds various provisions to the Regulations of the Federal Gaming and Betting Law.

Several provisions of the General Law of Commercial Companies” was published in the Federal Official Gazette (“DOF” for its acronym in Spanish), which contemplates the use of electronic, optical or any other technology for companies to make decisions through Meetings, Resolutions, and/or Board Sessions.

On June 9, 2023, the Mexican Ministry of Environment and Natural Resources (hereinafter “SEMARNAT” for its acronym in Spanish) in collaboration with the Mexican Association of the Automotive Industry, A.C., published a draft Mexican Official Standard called NOM-163- SEMARNAT-SCFI-2023 (hereinafter the “NOM” for its acronym in Spanish) in the Federal Official Gazette (“DOF” for its acronym in Spanish). This NOM will be applicable to new vehicles with a gross weight between 400kg and 3,857kg that use gasoline, diesel, alternative fuels, and vehicles whose motorization is hybrid of any specification.

On Thursday, June 8, 2023, the Mexican Official Standard NOM-037-STPS-2023 Teleworking – Safety conditions in the workplace was published in the Federal Official Gazette (hereinafter the “NOM” for its acronym in Spanish), which covers basic labor rights, occupational safety and health, discrimination and harassment in the workplace, fair remuneration, working hours, social protection, employment contracts, data protection and privacy, computer security, employer liability and other aspects of online work.

The current market in which Mexican companies find themselves in is constantly changing. Thus, they are obliged to update themselves along with the market if they do not wish to be left behind. For this reason, it is necessary that companies are open to all kinds of changes, such as mergers between companies, structural changes in their processes and internal organization and even a complete renewal as a brand and/or the purchase and/or sale of new lines of business; Mexican companies must develop new strategies and not focus on the previous market, instead they must be constantly changing as the market itself does.

La reforma fiscal genera nuevas cargas, no solamente para los BC de los Vehículos Legales, sino también para sus Partes Relacionadas. En caso de incumplimiento con las obligaciones fiscales contenidas en los apartados siguientes, las autoridades tienen la facultad de imponer sanciones como multas, sanciones de carácter penal, embargos, entre otras, en contra de los Vehículos Legales y sus Responsables Solidarios.

On March 22, 2022, both the “General Resolution through which the payroll tax is canceled in favor of the indicated taxpayers” and the “General Resolution through which property tax exemptions are granted in favor of the indicated taxpayers” were published in the Official Gazette of Mexico City (“CDMX”).