On January 15, 2023, Mexico implemented new regulatory provisions related to the use of tobacco and tobacco-related products. In summary, the provisions prohibit the consumption of tobacco and nicotine (and their derivatives) in public areas specifically listed therein, in addition to preventing their advertising in any media and even preventing
Certified Companies have, among others, the following obligations: Companies Authorized as Economic Operators (“AEO”). To notify the General Administration of Foreign Trade Audit (or “AGACE”, its Spanish acronym) of the addition or revocation of transportation companies authorized to carry out the shipment of foreign trade goods in the month following
Modifications to the general rules of foreign trade and modifications to the rules for electronic invoices (CFDI) with a complement.
I. MODIFICATIONS TO THE GENERAL RULES OF FOREIGN TRADE. On December 27, the Miscellaneous Tax Rules and the General Rules of Foreign Trade were published in the Official Gazette of the Federation. Following is a summary of the points that, in our opinion, could be the most relevant: The first
On December 21, 2022, the Baja California State Revenue Law that will be in force during the fiscal year 2023 (the “Law”) was published in the State’s official gazette. As we had anticipated, the Law contemplates two surcharges for non-fiscal purposes applicable to the payroll tax: 1.20% for “strengthening of
On January 15, 2023, Mexico implemented new regulatory provisions related
Certified Companies have, among others, the following obligations: Companies Authorized