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Tax
Article

CFDI under the 2026 Tax Reform Framework: The Annual Corporate Income Tax Return.

The annual tax return for legal entities now includes pre-filled information based on CFDI. Learn what to check to avoid inconsistencies and risks with the SAT.
Tax
Article

The materiality of transactions: beyond CFDI in modern taxation

The CFDI is no longer sufficient: the SAT requires proof of the materiality and traceability of each transaction. Learn how to prepare and what evidence you need in the event of an audit.
Tax
Article

Tax incentive for tax regularization in 2026

2026 tax regularization incentive: learn about the requirements, benefits, and how to apply it to reduce tax penalties.
Tax
Article

The new way of guaranteeing tax interest: scope, purpose, and effects.

The amendment to Article 141 of the Federal Tax Code redefines how tax interests are guaranteed, prioritizing deposit slips and tightening requirements. Learn about its effects on the PAE and taxpayer defense.
Amparo
Article

Amparo Action against the Reform of the Guarantee of Tax Interest and False Invoices

Recent tax changes may affect your cash flow and the issuance of CFDIs. Learn why these reforms may be unconstitutional and how to defend your rights.
Tax
Article

New way to audit taxpayers who issue false invoices

New powers granted to the SAT to suspend CFDI and audit false invoices: what changes and how does it affect you?
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...
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...
Legal and Accounting Support
Article

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

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
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