AMENDMENT TO ARTICLE 141 OF THE FEDERAL TAX CODE

On April 9, 2026, a Decree amending Article 141 of the Federal Tax Code was published in Mexico´s Official Gazette, entering into force the day after its publication. This amendment includes significant changes regarding the method of securing tax assessments.

In accordance with tax regulations that would prevail in 2026, the aforementioned section 141 underwent significant changes, stipulating that taxpayers with tax assessments who wished to challenge them before administrative and/or judicial bodies would be required to exhaust a preferential means to guarantee their tax interests, through the following modalities:

• Deposit slip

• Letter of credit

• Pledge

• Mortgage

• Surety bond

• Joint and several obligors

• Administrative attachment

The substantial part of this reform that prevails from April 10^th, 2026, is the elimination of this mandatory order (priority), now allowing an optional alternative so that taxpayers can decide which of the options provided in said legal provision is most suitable for guaranteeing their tax assessments.

At TP Legal we can advise you on procedures of this nature, helping you to choose the best alternative to guarantee tax interest for the matters you face before the tax authorities.

Contact us: contacto@tplegal.mx  •  www.tplegal.mx