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Pension plans in the integration of the contribution base salary (SBC) - IMSS Criteria

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Capitalization of movable and intangible assets in governmental entities

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The Elements of a Liability in Governmental Entities

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The Rules for Validation of Government Financial Statements

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The Purpose of the Statement of Activities of Governmental Entities

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Interoceanic Corridor of the Isthmus of Tehuantepec: Fiscal Benefits

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SCJN's criteria for the Reform of Personnel Outsourcing

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Periodicity of Presentation of Non-Reportable Schedules

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Legal consequences of late filing of the Tax Report

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Civil compensation is not a valid means of VAT payment.

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Materiality of transactions in tax matters

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Validity for certifying physical reproductions of digital documents

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Inheritance by death

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The Conclusive Agreement, a tool to be used in the face of audit actions

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Employees' Statutory Profit Sharing

Auditor
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
Article

2026 Economic Package

Last Monday, September 8, the Federal Executive delivered the 2026 Economic Package to the Mexican Congress, which includes the...
Tax
Article

RESICO: Possible Compensation and Income Tax Refund

Since 2024, the SAT has released those who make definitive monthly payments from the obligation to file an annual tax return, in accordance with rule 3.13.7 of the RMF...
Audit
Article

IMSS Mailbox Updates

As of September 1, 2025, employers will be required to use the IMSS Mailbox...
Audit
Article

E2 Electronic Format Update (VUCEM)

VUCEM (Ventanilla Única de Comercio Exterior Mexicana) is an electronic platform that allows...
Tax
Article

Deduction for Medical Fees in the Annual Income Statement

During this year, there have been numerous cases in which the Tax Administration Service...
Financial Advisory
Article

Sustainability Information Standards (SIS) in Mexico (3/3)

In accordance with the two previous publications, the NIS A-1 Conceptual Framework was addressed...
Financial Advisory
Article

Sustainability Information Standards (SIS) in Mexico (2/3)

In accordance with our previous publication, where NIS A-1 was discussed,...
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.
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