With the recent addition of Section C to Annex 24, companies operating under the IMMEX program and those holding VAT and IEPS certification now face a new obligation that goes beyond a technical update—it opens the door to a more aggressive and automated model of...
Following the constitutional reform published in December 2024, Mexico has significantly strengthened its system of consequences for acts related to tax evasion and smuggling. This reform—which expands the categories of tax crimes considered serious—allows for...
In the context of Mexican foreign trade, the IMMEX program represents a fundamental tool for the competitiveness of export-oriented manufacturing companies. This program allows for the temporary importation of inputs, parts, and components without payment of taxes,...
In Mexico’s current regulatory landscape, foreign trade operations face increasingly stringent oversight due to government policies aimed at increasing revenue collection, curbing tax evasion, and preventing the misuse of export schemes. The tax and customs...
In Mexico, all business entities with direct foreign investment participation are required to periodically submit an Annual Economic Report to the General Directorate of Foreign Investment (DGIE), through its Deputy Division General of the National Registry of Foreign...
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