Mexico: Draft decree amending tax controversy rules

Draft decree submitted to Senate on September 15, 2025.

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September 29, 2025

The executive branch on September 15, 2025, submitted to the Senate a draft decree amending and adding provisions of the Amparo Law, the Federal Tax Code, and the Organic Law of the Federal Administrative Court, which would make various changes to current tax controversy rules.

In particular, the draft decree would add new circumstances in which a suspension may be granted at the discretion of the tax authority when a security for the tax interest has been provided to the tax authority through a cash deposit or mortgage.

Read a September 2025 report (Spanish) prepared by the KPMG member firm in Mexico

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