In brief
On 9 April 2026, the Decree amending Article 141 of the Federal Tax Code was published in the Federal Official Gazette. Through this reform, the hierarchical or priority order established as of 1 January 2026, for purposes of guaranteeing the tax interest of a tax assessment, is eliminated. This reform restores taxpayers to freely choosing the type of guarantee that best suits their particular circumstances.
Key aspects of the reform
Following up on the Client Alert recently published by our Firm regarding the proposed amendment to Article 141 of the Federal Tax Code, we hereby inform you that the proposed reform was approved by the Plenary of the Senate on 7 April 2026, and subsequently published in the Federal Official Gazette on 9 April 2026. This reform entered into force on 10 April 2026.
Prior to this reform, as of 1 January 2026, to prevent the enforcement of tax assessments, taxpayers were required to guarantee the fiscal interest through the mechanisms provided for in Article 141 of the Federal Tax Code, following a mandatory order of priority, namely: (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.
As a result of this new reform to Article 141 of the Federal Tax Code, the mandatory order of priority described above has been eliminated. Consequently, taxpayers are now allowed to freely choose the type of guarantee they consider most convenient. In this way, the reform restores flexibility for taxpayers in securing tax assessments, allowing them to select the alternative that best fits their particular circumstances.
It is important to note that, pursuant to the Second Transitory Article of the Decree, taxpayers who, as of the reform’s effective date, are already guaranteeing the fiscal interest, or are in the process of doing so under the previous rules, may choose into this new framework, provided that they expressly request it from the tax authorities within 30 calendar days following the entry into force of the Decree (10 April 2026). Furthermore, the Decree establishes that such substitution of guarantees will not, under any circumstances, interrupt the suspension of the Administrative Enforcement Procedure.
Recommendations
This reform restores flexibility to the system for guaranteeing the fiscal interest in favor of taxpayers, allowing them to optimize guarantees that have already been provided or are in the process of being constituted, through their substitution under the terms set forth in the Second Transitory Article of the Decree.
Therefore, we recommend that taxpayers with guaranteed and disputed tax assessments, or those in the process of providing a guarantee, evaluate the possibility of substituting their guarantees under this new framework, and timely prepare the corresponding requests within the 30 calendar days following the entry into force of the Decree.
If you would like to explore in greater depth the impact of this reform on your situation, we invite you to contact the Baker McKenzie team, who will be happy to advise you and answer any questions.
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Jose Cortes-Salazar, Senior Associate, has contributed to this legal update.