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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
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
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...
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.
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...
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,...
Financial Advisory
Article

Sustainability Reporting Standards (SIS) in Mexico (1/3)

Starting in fiscal year 2025, private companies will be required to report information on sustainability...
Legal and Accounting Support
Article

INFONAVIT law reform

For many years the Law of the National Workers' Housing Fund Institute (Instituto del Fondo Nacional de la Vivienda para los Trabajadores...
Legal and Accounting Support
Article

The Importance of the Basic Postulates of Governmental Accounting (PBCG)

Pursuant to Article 6 of the General Law of Governmental Accounting (LGCG)....
Legal and Accounting Support
Article

Nuevo León Pavement Law

On September 11, 2009, the Law for the Construction and Rehabilitation of Pavements of the State of Nuevo Leon went into effect...
Legal and Accounting Support
Article

Archival archives: key to public management

Currently, important actions are being carried out in public entities...
Financial Advisory
Article

Determination of current liabilities of public sector entities

In accordance with the Regulations of the Federal Law of Budget and Fiscal Responsibility...
Tax
Article

Rectification of Pedimentos and Retroactive Application of FTAs

In the current environment of global competitiveness, companies that carry out import operations in Mexico must...
Tax
Article

INFONAVIT: Presentation of the Fiscal Report 2024

In compliance with the current legislation of the Instituto del Fondo Nacional de la Vivienda (National Housing Fund...
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.
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