Dear clients and friends,<\/p>\n\n\n\n
On April 9, 2026, a decree was published in the Official Gazette of the Federation amending Article 141 of the Federal Tax Code (\u201cCFF\u201d, for its acronym in Spanish) regarding guarantees for the protection of the tax interest.<\/p>\n\n\n\n
The reform eliminates the order of priority that previously required taxpayers to provide guarantees following a pre-established sequence.<\/u><\/em> As of its entry into force, taxpayers may freely choose the type of guarantee that best suits their particular situation, without being subject to any order of priority.<\/p>\n\n\n\n Under the previous framework, guarantees had to be provided in the following order:<\/p>\n\n\n\n According to this order, the cash deposit certificate was the mandatory first option, up to the limit of the taxpayer\u2019s financial capacity, thereby restricting their ability to act when needing to challenge resolutions issued by the tax authority.<\/p>\n\n\n\n Guarantee procedures initiated between January 1, 2026, and April 9, 2026, as well as guarantees granted during that period in accordance with the order established prior to the amendment of Article 141, may be subject to the provisions of the amended text.<\/u><\/em><\/p>\n\n\n\n This applies to the extent that the taxpayer expressly requests it before the authority within thirty calendar days following the entry into force of the decree amending the CFF.<\/u><\/em><\/p>\n\n\n\n If you have any questions or require advice regarding the above, our team of experts is available at the following email addresses:<\/p>\n\n\n\n Paul Kavanagh: paul@k-g.com.mx<\/a> Estimados clientes y amigos: El pasado 9 de abril de 2026, se public\u00f3 en el Diario Oficial de la Federaci\u00f3n el decreto por el cual se reforma el Art\u00edculo 141 del C\u00f3digo Fiscal de la Federaci\u00f3n (\u201cCFF\u201d) en materia de garant\u00edas para el inter\u00e9s fiscal. La reforma elimina el orden de prelaci\u00f3n que anteriormente obligaba […]<\/p>","protected":false},"author":1,"featured_media":1571,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1570","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categoria"],"acf":[],"yoast_head":"\n\n
Miguel Alonso: malonso@k-g.com.mx<\/a>
Luis Kanchi: Lkanchi@k-g.com.mx<\/a><\/p>","protected":false},"excerpt":{"rendered":"