Mexico: Changes to tax controversy rules
Amendments to several tax laws
A decree amending several tax laws was published on October 16, 2025. The changes were approved by the Chamber of Deputies on October 14, 2025, making various changes to tax controversy rules.
The amendments make changes to the Amparo Law, the Federal Tax Code (CFF), and the Organic Law of the Federal Court of Administrative Justice (TFJA).
Read an October 2025 report (Spanish) prepared by the KPMG member firm in Mexico