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On January 1, 2026, the amendment to the Federal Tax Code entered into force. Among other changes and additions, Article 141 was amended with respect to the mandatory order of assets to be offered as a guarantee of the tax interest, and Article 49-Bis was incorporated to regulate the procedure for the review of so-called false CFDIs. Both provisions contain elements that may be deemed to violate fundamental rights and directly affect the legal sphere of taxpayers, hindering the free development and operation of economic activities.
The amendment to Article 141 of the Federal Tax Code changed the optional nature of guaranteeing the tax interest through the listed assets, making their offering mandatory in the order established therein. This requires taxpayers to first offer assets consisting of liquid funds, directly affecting cash flow, as deposit certificates must be delivered for the full amount of the tax credit and such funds remain unavailable until the guarantee is released. This approach contradicts the purpose of the guarantee of the tax interest, which is to provisionally secure the tax credit while legal challenges are resolved, without depriving taxpayers of the use and disposition of their assets and without causing disproportionate or difficult-to-repair harm.
Article 141. Taxpayers may provide a guarantee for the tax interest when any of the circumstances established in Articles 74 and 142 of this Code apply, in accordance with the following mandatory order:
I. Deposit certificate issued by an authorized institution.
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By requiring a mandatory order for the assets to be offered as a guarantee, Article 141 of the Federal Tax Code will result in the rejection of guarantee requests when taxpayers offer letters of credit, surety bonds, or movable or immovable property while holding liquid funds in bank accounts. This requirement impacts companies’ cash flow and limits their operational capacity, as it seeks to compel taxpayers to first deliver their available cash until it is exhausted, and only if the total amount is not covered, to then allow the submission of letters of credit, surety bonds, or assets.
Additionally, a new procedure was introduced for the review of so-called false invoices, granting the Decentralized Tax Audit Authorities the power to suspend Digital Seal Certificates, thereby preventing the issuance of CFDIs. Such suspension remains in effect until the procedure is resolved and, pursuant to Section IX of the same article, should not exceed twenty-four business days. Notably, this suspension may be imposed without substantiating any omission or lack of economic substance in the transactions, as it is triggered solely by the notification of the commencement of the audit conducted under Article 42, Section V, Subsection g), in connection with Article 49-Bis of the Federal Tax Code.
Article 49-Bis. For purposes of Article 42, Section V, Subsection g) of this Code, tax audits shall be conducted in accordance with the following:
In the audit order, the tax authority shall state the reasons why it presumes that the digital tax receipts issued by the taxpayer via the Internet are false.
The issuance of such receipts shall also be suspended as of the date of delivery or notification of the audit order. In such cases, Article 17-H Bis of this Code shall not apply, and the suspension shall remain in effect until a resolution is issued in the corresponding procedure.
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This suspension of Digital Seal Certificates does not follow the procedure set forth in Article 17-H Bis of the Federal Tax Code. Under that procedure, the suspension may be lifted upon compliance with the initial requirement. In contrast, under the procedure established for alleged false invoices in Article 49-Bis of the Federal Tax Code, the suspension remains in effect until a final resolution is issued, restricting operations that require the issuance of Carta Porte transportation waybills and affecting workers’ interests due to the inability to issue stamped payroll receipts. The violation of fundamental rights is evident, as the authority is empowered to suspend Digital Seal Certificates without requiring evidence or justification, solely upon the initiation of the procedure.
An amparo action may be filed under two scenarios: (i) within thirty business days following the entry into force of the amendment to the Federal Tax Code, which will be no later than February 13, 2026; or (ii) within fifteen business days following the first act of application, calculated from the denial of a request to guarantee the tax interest due to the failure to offer a deposit certificate as the primary guarantee, or from the effective date of the notification initiating the procedure under Article 49-Bis of the Federal Tax Code.
Although it is true that these two scenarios subject to amparo proceedings arise from an act of authority—meaning that their admissibility may be based on the first act of application—we consider that there are sufficient legal grounds to challenge these provisions solely as a result of the entry into force of the amendment to the Federal Tax Code.
Our firm has identified that the aforementioned acts contravene constitutional principles established by the Supreme Court. Accordingly, in order to safeguard taxpayers’ interests, we place our team of specialists at your disposal to effectively assert and defend your right to legal protection against such unconstitutional provisions.
At Pérez Góngora y Asociados, we believe it is essential to defend human rights and to uphold constitutional guarantees against abuses and excesses by the public administration.
For this reason, we hereby place ourselves at your disposal to file an amparo action before the Federal Courts against the aforementioned provisions, in order to assert your rights in light of the clear violation of the principles of legal certainty, proportionality, and the free development of business activities.
If you are interested in the amparo action we are currently handling, you may contact us to schedule an appointment, and we will explain the advantages and benefits of defending your rights.
