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Decree repealing tax amnesties

The Decree entered into force on May 21st, 2019, and will remain in effect until 2024.

On May 20th, 2019, a Presidential Decree was published in the Federal Official Gazette, in order to repeal several decrees and general tax provisions related to tax amnesty programs previously issued by other Mexican Presidents.

The Decree entered into force on May 21st, 2019, and will remain in effect until 2024.

According to the Decree, tax amnesties have been distorted. Likewise, through tax amnesty programs issued by former Presidents of Mexico the obligation of Mexican taxpayers to pay their taxes in a proportional and equitable manner has been “perverted”.

Such Decree repeals decrees and general tax provisions issued by former Mexican Presidents under Article 39 (I) of the Mexican Federal Tax Code, through which they granted amnesties to taxpayers.

The Executive Branch makes a commitment not to grant tax amnesties during its term to high-income taxpayers and compliant taxpayers, except in the following cases:

1. When a benefit is granted in order to avoid affecting a place or region within the country, a specific activity, manufacture and sale of specific products or, the development of an specific activity.

2. In cases of natural disasters, plagues or epidemies.

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