IAF Blog

El 9 de septiembre de 2025, se dio a conocer en el portal de la “gaceta parlamentaria” del Poder Ejecutivo la “Iniciativa con proyecto de decreto por el que se reforman, adicionan y derogan diversas disposiciones de la Ley Aduanera”, misma que fue aprobada el día 7 de octubre de 2025 en la Cámara de Diputados con 338 votos en pro y 129 en contra.

On December 29, 2023, the Diario Oficial de la Federación (DOF – Official Gazette of the Federation) published the 2024 Miscellaneous Tax Resolution, along with its annexes, including Annex 19. This annex, in relation to the Federal Rights Law (Ley Federal de Derechos)...

Over the past three years, foreign trade authorities have increased the enforcement of audit actions against taxpayers who have reported inaccurate data in customs declarations (pedimentos). This is due to the fact that such inaccuracies cannot be directly detected by the authority’s institutional system known as “Cognos"...

What is a Preventive Foreign Trade Audit?

A preventive foreign trade audit consists of reviewing records, systems, and any other tools containing information related to the company’s foreign trade operations. The purpose is to evaluate compliance with tax and customs obligations...