Tax reforms introduced in 2022 aim to tackle tax loopholes and strengthen mechanisms enabling tax authorities to perform audits and collect taxes, as Federico Scheffler and Sebastián Ayza of Galicia Abogados explain.
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On April 23, 2021, the Decree amending, adding and repealing several provisions of the Federal Labor Law, the Social Security Law, the Law of the National Workers Housing Fund Institute, the Federal Tax Code, the Income Tax Law and the Value Added Tax Law, the Federal Law of Employees in the Service of the State, Regulatory of Section b) of Article 123 of the Constitution, the Regulatory Law of Section XIII bis of Section B, of Article 123 of the Constitution of the United Mexican States, in matters of labor outsourcing, was published in the Official Gazette of the Federation.