Collection in 2023

Tax attorneys Mario Barrera and Miguel Angel Rosas Ortiz published an article in the magazine Legal Industry Reviews analyzing the Mexico Federal Executive's announcement indicating that there would be no tax reforms in Mexican legislation. Mr. Barrera and Mr. Rosas highlight the increase in tax collection by the Tax Administration Service (SAT), and talk about the relationship among the tax collection growth with Income Tax (ISR) and Value-Added Tax (VAT). They also share recommendations for companies to execute a preventive defense plan to be able to comply with the special provisions that may be regulated for tax deduction or credit.

READ: Collection in 2023 (Article begins on page 64)