April 13, 2026
Foley Viewpoints
The System for Securing Tax Debts Contested by Taxpayers Made More Flexible
On April 9, 2026, a crucial amendment to Mexico’s Federal Tax Code (CFF) was published, restoring taxpayers’ ability to choose the type of tax guarantee that best suits their needs when securing tax liabilities and thereby avoiding collection actions by the tax authority while any defenses filed are being processed. This gives taxpayers back control over the protection of their interests while litigation regarding tax debts is ongoing.