April 2026
Last 9 April 2026, was published in the Official Gazette of the Federation a reform to the article 141 of the Fiscal Code of the Federation, which is relevant in terms of guarantee of fiscal interest.
It is important to note that, In December of last year, a reform was also carried out to the same ordinance, establishing a mandatory order to guarantee fiscal interest, according to which the taxpayer had to, first of all, guarantee by deposit note issued by the Banco del Bienestar, up to the full amount of the tax credit, or according to your economic capacity.
In case of not covering the entire, The taxpayer could complement the guarantee through other forms provided for in the article itself., such as letter of credit, secure the mortgage, bail, among other.
However, with the reform published on 9 April 2026, the obligation to follow a specific order to guarantee fiscal interest and being forced to offer a deposit ticket first is eliminated.
Consequently, from said reform, the taxpayer may freely choose any of the forms of guarantee indicated in the article 141 Del CFF.
This modification results favorable for taxpayers, since it gives them greater flexibility to choose the most appropriate form of guarantee for their financial situation, avoiding the impact on your liquidity or assets.
In relation to the procedures already initiated prior to this reform, Taxpayers may request the replacement of the guarantee granted, within the period of 30 business days following the entry into force of the reform, without affecting the suspension of the Administrative Execution Procedure, nor application of a new requirement by the authority.
Next, shows what was renovated:
Article 141 of the Federal Tax Code.
| Before the Reformation | After the Reformation (What was marked in red was removed) |
| Article 141. Taxpayers will be able to guarantee the tax interest, when any of the assumptions established in the articles are updated 74 Y 142 of this Code, according to the following mandatory order: I. deposit ticket, issued by authorized institution. II. Letter of credit issued by any of the institutions authorized by the National Banking and Securities Commission and registered for this purpose before the Tax Administration Service. III. Garment, except intangible assets, and mortgage, with the exception of properties with characteristics of rustic properties. Through general rules, The Tax Administration Service may establish the characteristics and other types of goods that may be offered in any of these modalities.. Those who pay taxes in accordance with Chapters IV. Bond granted by authorized institution, which will not enjoy the benefits of order and discussion. For tax purposes, in the event that the bond policy is displayed in a digital document, must contain the advanced electronic signature or digital seal of the institution issuing surety policies. Those who pay taxes in accordance with Chapters IV. Solidarity obligation assumed by a third party who verifies its suitability and solvency. Those who pay taxes in accordance with Chapters IV. Embargo on the administrative route of negotiations, tangible and immovable personal property, except those with characteristics of rustic properties. Through general rules, The Tax Administration Service may establish the characteristics and other types of goods that may be offered in this modality.. Taxpayers must offer as guarantee, in all cases, the modality indicated in section I, up to the maximum amount of your economic capacity, even if it is not enough to guarantee the fiscal interest and, in the same request, be combined with any of the forms and in the order established for this purpose by this article., then, Taxpayers must demonstrate the impossibility of guaranteeing their tax debts under the modalities established in sections I, II, III, Those who pay taxes in accordance with Chapters IV, V y VI, in that order, presenting documentation that proves said situation. The guarantee must include, in addition to the updated contributions due, accessories caused, as well as those that are caused in the twelve months following its granting. At the end of this period and as long as the credit is not covered, The amount must be updated every year and the guarantee must be extended to cover the updated credit and the amount of surcharges, including those corresponding to the following twelve months. | Article 141. Taxpayers will be able to guarantee the tax interest, when any of the assumptions established in the articles are updated 74 Y 142 of this Code, |
DFK Mexico Fiscal Committee