Deputies approve reform to the Federal Tax Code

With 348 votes in general and 335 in particular, the Chamber of Deputies approved the modifications to the Federal Tax Code, which have already been sent to the Senate.

Mexico City, October 16 (However).- The Chamber of Deputies approved yesterday in general and in particular the opinion what reform he Federal Tax Code (CFF)which seeks to reinforce the tools of Tax Administration Service (SAT) to combat evasion and the use of false tax receipts. The project was handed over to Senate of the Republic to continue your process.

With 348 votes in favor, 130 against and zero abstentions, the plenary session generally endorsed the reform; Subsequently, in particular, the opinion was approved with 335 votes in favor and 122 against.

During the discussion, the deputies approved modifications to articles 124 and first transitional of the Tax Code. According to a statementthe first modification eliminates section

Meanwhile, the change to the first transitional article of the Code proposes establishing that the obligation of digital platforms to allow the tax authority to have all the information necessary to verify due compliance with tax obligations will come into force on April 1, 2026.

Representative Reginaldo Sandoval Flores, of the Labor Party (PT), explained that the fraction is eliminated because a previous reform already incorporated its content, making it “unnecessary to maintain the fraction.” For her part, Representative Freyda Marybel Villegas Canché, from Morena, said that the addition to article 30-B binds the obligations of digital platforms and considered the deadline for entry into force to be adequate for them to make the necessary adjustments.

From the opposition, legislators from the National Action Party (PAN) and the Institutional Revolutionary Party (PRI) expressed their rejection, considering that the reforms were endorsed hastily and could affect taxpayers’ rights of defense.

Among the central points of the ruling, the SAT is empowered to deny registration in the Federal Taxpayer Registry (RFC) to legal entities linked to companies that have issued false tax receipts or participated in non-existent operations.

Likewise, the reform establishes that digital tax receipts over the Internet must cover real operations or authentic legal acts; Otherwise, they will be considered fake. The sanctions include criminal actions against the legal representatives or people who direct the offending companies.

The ruling also establishes expedited deadlines and procedures: the authority may suspend the issuance of digital tax receipts from the beginning, give taxpayers 30 days to correct their situation, and set a maximum of 24 business days for the home visit and the corresponding resolution.

In accordance with the approved text, the name and RFC code of those who issue false tax receipts will be published on the SAT portal and in the Official Gazette of the Federation (DOF). Recipients of these receipts will have 30 calendar days to reverse their tax effect through a complementary declaration.

In addition, paragraphs are added to article 113 Bis so that the authority can file a criminal complaint against taxpayers who issue false tax receipts, in harmony with article 19 of the constitution.

The Board of Directors reported that proposals were presented to modify 24 articles of the Tax Code, as well as the first, second, third and fourth transitional articles, which were approved in the terms of the opinion. After that, a recess was declared to resume the session this October 16, 2025, at 12:00 p.m., in blended mode.