Issue 109–February 2013

February 10, 2013

PRACTIQUE LEGAL – Tax Amnesty Law for Unpaid Taxes in Mexico, The “Get Current” Program

By Rene Cacheaux

Mexico’s annual Federal Fiscal Revenue Law (Ley de Ingresos de la Federación) and Federal Expense Budget (Presupuesto de Egresos de la Federación), by their nature, are the instruments that determine the guidelines for fiscal revenue (taxes that can be collected each fiscal year) and public spending. Nevertheless, in recent years, the Federal Fiscal Revenue Law has included other concepts and aspects, such as the tax regime applicable to Petróleos Mexicanos (PEMEX), rates applicable to surcharges for late tax payments and preferential tax treatment regimes. For fiscal year 2013, the Federal Fiscal Revenue Law includes a tax amnesty program for certain unpaid tax amounts that may or may not be pending resolution in administrative proceedings before Mexican tax authorities, including those … read more

February 10, 2013

The Mexican Department of the Economy Publishes Guidelines to the Privacy Notice

By Adrián Salgado

On January 17, 2013, the Mexican Department of the Economy published in the Official Journal of the Federation guidelines governing privacy notices (“Guidelines”) given in Mexico. As provided for under Mexican law, the privacy notice (“Privacy Notice”) fulfills the requirements of the “information principle,” one of the principles underlying protection of personal information, as protected and regulated by the Federal Personal Information Protection Act (Ley Federal de Protección de Datos Personales en Posesión de los Particulares) (the “Law”). The Guidelines published by the Department of the Economy aim to establish the content and scope of all formal Privacy Notices, in accordance with the terms of the Law and its regulations, and will be mandatory in Mexico for all private individuals … read more

The Community Property System and the Sale of Real Estate
By Jorge Ojeda

The various civil codes in Mexico establish two principal marital property systems: community property and separate property. In a few states, such as Jalisco and Sonora, a third regime known as the legal property (sociedad legal) system exists, which essentially consists of a broader community property system. When a spouse under a community property system purchases real property, there is a presumption that such real property is held as community property, and such is deemed to have been acquired by both spouses in equal shares, unless a legal exception applies. Consequently, the sale of such real property would require the consent of both spouses. Historically, this requirement has led to conflicts and legal uncertainty when title to real property is … read more

Conduct of Labor Inspections
By Pablo Sáenz

Stemming from the recent reforms to the Federal Labor Law, Mexico’s Department of Labor and Social Welfare (“STPS”) will commence a campaign to regulate the annual visits made to employers for the purpose of verifying that operations comply with the guidelines on general labor, safety and hygiene conditions in the workplace. Such visits are known as “inspection visits” and are performed by federal or local labor inspectors, according to their jurisdiction based on the corporate purposes and activities of the company. Companies must allow this inspection to take place pursuant to the terms of Article 132 of the Federal Labor Law. Upon conducting their visits, labor inspectors must provide their official identification credentials issued by the STPS, for federal inspectors, … read more