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Appeal against RESICO termination decision

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Share-based payments

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Materiality

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Statement of cash flows: What is it and how to interpret it?

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The study of the reasonableness test for tax deductions

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The legal limit to cancel a CFDI is unconstitutional.

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Indirect Protection against Temporary Restriction of Digital Stamps for CFDIs

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The evidence proves the materiality of the transactions with third parties

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Amendments to the General Corporations Law regarding virtual Meetings

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Real Estate Acquisition Tax Refund (ISAI) in CDMX

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Lessons from Argentina for Mexico

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PEMEX's tax burden will continue to fall in 2024

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Fonden and Fidecomiso Fonden

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Tax incentives for hurricane Otis

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Preparing for the 2023 fiscal year-end

Financial Advisory
Article

Minimum wage increases and formal employment in the IMSS

Minimum wage increases have changed the labor market in Mexico, with direct effects on formal employment and the growth of informality.
Amparo
Article

Appeal against property tax increase in Monterrey.

Did your property tax increase in Monterrey in 2026? Find out why the increase could be unconstitutional and how an amparo lawsuit can help you challenge it and recover excess payments.
Financial Advisory
Article

The external environment becomes even more complicated

The international environment is becoming more uncertain, and its effects are already impacting Mexico and the world. Learn about the geopolitical and economic risks that could accelerate a recession.
Tax
Article

Fake tax receipts

New rules for CFDI: when they are considered false, how the SAT will verify them, and what penalties may apply. Learn about the key points of the reform and its tax impact.
Legal and Accounting Support
Article

Anti-Money Laundering Law Notices, Voluntary Compliance Reform July 16, 2025

The reform of July 16, 2025 redefines voluntary compliance in the Anti-Money Laundering Law and its impact on notifications and penalties...
Legal and Accounting Support
Article

Reform of real estate leases in Nuevo León

Learn about recent changes to the Civil Code of Nuevo León regarding leases and new obligations for landlords and tenants.
Tax
Article

Materiality from a transfer pricing perspective: Why is a study no longer sufficient?

Materiality and economic substance take on relevance: a transfer pricing study is no longer sufficient to justify deductions before the SAT...
Audit
Article

Physical inventory taking

The physical taking of inventories is key to ensure reliable records, meet tax obligations and avoid operational risks in your company...
Audit
Article

International Financial Reporting Standard 19 (IFRS 19)

IFRS 19 reduces the disclosure burden for subsidiaries and streamlines financial processes, enabling more efficient and strategic reporting...
Audit
Article

Review of sustainability reports

From 2025, companies will be required to report and ensure sustainability information in accordance with ISSA 5000...
Tax
Article

The Controlling Beneficiary and its legal implications

2025 reforms expand obligations to identify controlling beneficiaries and prevent money laundering and tax evasion...
Tax
Article

Analysis of the SCJN's ruling on Article 307 TER of the CFCDMX

SCJN declares unconstitutional article 307 TER CDMX on deliveries by digital platforms, which violates legal certainty...
Tax
Article

The obligatory nature of the criteria issued by the Procuraduría de la Defensa del Contribuyente (Taxpayer's Defense Office)

PRODECON's criteria are not binding for authorities or courts, they are only orientative for taxpayers...
Legal and Accounting Support
Article

The usefulness of the complaints filed with the taxpayer's defense attorney's office

The Complaint before PRODECON allows taxpayers to denounce tax acts that violate their rights and obtain solutions...
Legal and Accounting Support
Article

Amparo Law Reform Bill...an ineffective trial?

Reform to the Amparo Law would limit suspensions and enforcement of judgments, weakening constitutional protection...
Tax
Event

D.C. Bar Tax Conference 2026 – Washington, D.C., USA

PGA participated in the D.C. Bar Tax Conference 2026, with Juan Carlos Pérez Peña as a panelist in a session on Pillar Two (GloBE).
Tax
Event

77th Congress of the International Fiscal Association (IFA) - Lisbon, Portugal

Pérez Góngora y Asociados participated in the 77th Congress of the International Fiscal Association (IFA), one of the most important events worldwide in international tax matters.
Insights
News

Juan Carlos Pérez Góngora analyzes the risks of the 2026 Fiscal Package in El Norte

Analysis by Juan Carlos Pérez Góngora on the legal and operational risks of the 2026 Tax Package in Nuevo León, published in the newspaper El Norte.
PÉREZ GÓNGORA Y ASOCIADOS
Tax · Audit · Advisory
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