Mexico: New Procedural Framework on Administrative Litigation Procedure

In brief

On 9 June 2026, a Decree amending, adding, and repealing various provisions of the Federal Law on Administrative Litigation Procedure was published in the Official Gazette of the Federation (“DOF”).

This amendment is grounded on Article 17, second paragraph, of the Political Constitution of the United Mexican States, which imposes the obligation to resolve tax matters within a maximum period of six months, counted from the date on which the competent authority becomes aware of the case.

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