In brief
On 19 March 2026, the Parliamentary Gazette of the Chamber of Deputies published an Initiative with a Draft Decree to amend Article 141 of the Federal Tax Code. The initiative proposes eliminating the hierarchical or priority order introduced as of 1 January 2026, for purposes of guaranteeing the fiscal interest of a tax assessment.
The proposal seeks to restore taxpayers’ possibility to freely choose the form of guarantee that best suits their circumstances.
In more detail
Key aspects of the reform
As background, on 7 November 2025, an amendment to the Federal Tax Code was published in the Federal Official Gazette. Among other amendments, such reform established a mandatory hierarchical or priority order in Article 141 for purposes of guaranteeing the fiscal interest, which entered into force on 1 January 2026.
Accordingly, in order to prevent the enforcement of tax assessments and in strict compliance with the tax provisions currently in force, taxpayers are required to guarantee the fiscal interest through the mechanisms set forth in said provision, following the mandatory order of priority: (i) deposit certificate, (ii) letter of credit, (iii) pledge or mortgage, (iv) surety bond, (v) joint and several liability of a solvent third party, and, as a last resort, (vi) administrative seizure. Additionally, taxpayers may resort to subsequent options within the priority order, or combine different types of guarantees, provided that they demonstrate to the tax authorities that their financial capacity does not allow them to provide the guarantee ranked first in the hierarchy.
The reform initiative submitted by the President of the United Mexican States proposes eliminating such order of priority, with the aim of allowing taxpayers to freely choose the form of guarantee they deem most appropriate, provided that it covers the updated amount of the tax assessment, its interest, and those that may accrue during the twelve months following its constitution. In this regard, the initiative seeks to facilitate taxpayers’ ability to guarantee tax assessments using the option that best suits their circumstances.
An important feature of the initiative is its transitional regime, especially as outlined in the Second Transitory Article. This article stipulates that taxpayers who, as of the reform’s effective date, are already securing fiscal interests—or are in the process of doing so under the previous regulations—may choose to adopt the new framework. If they do, they can replace their existing guarantee without being bound by the current priority order, provided they formally request substitution from the tax authorities within 30 calendar days of the decree’s entry into force. Furthermore, the initiative clarifies that such a substitution will not, under any circumstances, affect the suspension of the Administrative Enforcement Procedure.
This transitional regime enables taxpayers to restructure guarantee strategies in ongoing cases, potentially resulting in significant financial benefits (for example, they might replace a deposit certificate with a surety bond, thereby enhancing their liquidity.
Recommendations
The initiative marks a significant change in the fiscal interest guarantee system by overturning a recently imposed restrictive framework and reinstating greater flexibility for taxpayers.
If the reform is approved, taxpayers will have the opportunity to enhance their existing guarantees or those currently being arranged by substituting them with more advantageous options.
Therefore, we advise taxpayers with disputed tax assessments or those in the process of securing guarantees to:
- Review their current guarantees offered;
- Assess potential substitutions under the proposed new regime; and
- Once the reform is approved, promptly prepare and submit the substitution requests within the deadline set by the transitory provisions.
It is essential to closely monitor the legislative process to confirm the reform’s approval and, if applicable, to understand the final terms of the decree.
If you would like to explore in greater depth the impact of the reform initiative on your situation, we invite you to contact the Baker McKenzie team, who will be happy to advise you and answer any questions.
Jose Cortes-Salazar, Senior Associate, has contributed to this legal update.