On October 16, 2025, the Decree amending and adding various provisions to the Amparo Act, the Federal Tax Code, and the Organic Act of the Federal Administrative Court was published in the Official Gazette of the Federation, entering into force on October 17 of the same year.
The most relevant points of the Decree in question are briefly outlined below:
Decree amending and adding various provisions to the Amparo Act, the Federal Tax Code, and the Organic Act of the Federal Administrative Court:
* Digitization of the Amparo proceedings
- Arts. 3, 25, 26, 27, 28, and 30: Greater regulation of digital amparo proceedings, mainly for authorities, who must act through the PJF Online Services Portal.
* Legitimate interest:
- Art. 5: Restriction of legitimate interest to a real and individualized legal infringement, such that its annulment produces a certain benefit and not merely a hypothetical or contingent one.
* Rules for the processing of the Amparo proceedings
- Arts. 59 and 60: Grounds for dismissal of the challenge are included, as well as a deadline for its submission.
- Art. 82: A period of five days is established for notifying the parties of the order admitting the appeal for review.
- Art. 111, Fr. II: The possibility of extending the claim to acts that were not known to the complainant prior to the filing of the claim is limited.
- Art. 121: It is established that the deadline for offering evidence may not be extended due to the postponement of the constitutional hearing, except in the case of proving or refuting facts that were not known to the parties for reasons not attributable to their negligence.
- Art. 124: A period of 90 calendar days is set for issuing a ruling after the constitutional hearing.
- Art. 181: A period of 5 days is set for notifying the parties of the decision to admit the direct amparo claim.
* Restrictions on Amparo Proceedings
- Art. 107, Fr. II: In the case of the enforcement of final tax credits or decisions on requests for their prescription, an amparo action may only be filed until the moment of publication of the auction notice.
* Suspension of the challenged act
- Art. 128: Addition of requirements for granting suspension (existence of the challenged act, interest in suspension, predominance over social interest, and appearance of good law).
- Art. 129: Addition of cases in which the granting of suspension could be considered detrimental to social interest or contrary to public policy provisions, in matters of transactions with funds of illicit origin, activities requiring permission or authorization, and public debt.
- Art. 135: It is established that the suspension of acts of enforcement of final tax credits or resolutions on requests for their prescription shall be conditional upon the guarantee of the tax interest by means of a deposit note or letter of credit issued by one of the authorized institutions.
* Compliance with the ruling of amparo
- Arts. 192 and 262: Obligation of the adjudicating person to analyze the legal framework of the responsible authorities prior to requiring compliance with an enforceable order to determine whether such action is appropriate, specifying that this also involves the authorities that may be linked to compliance.
* Amendments to the Federal Tax Code and the Organic Act of the Federal Administrative Court
- The inadmissibility of the revocation appeal provided for in the Federal Tax Code against acts that the taxpayer claims to be unaware of, which require the payment of final tax credits or resolutions on requests for the statute of limitations on final tax credits, is added.
- The inadmissibility of federal contentious-administrative proceedings against acts requiring the payment of final tax credits or resolutions on requests for the statute of limitations on such credits is added.
It is important to note that, in accordance with the Third Transitory Article of this Decree, the procedural stages that have been completed will be governed by the legal provisions in force at the beginning of the respective proceedings; however, those procedural actions subsequent to the entry into force of the Decree will be governed by its provisions, noting that this does not imply retroactive application or affect acquired rights, as they are future actions.
At Jáuregui y Del Valle, we have a strong tax and administrative litigation practice, which can address any questions or comments you may have.
Contact:
Josemaría Férez Gil, jferez@jaureguiydelvalle.com
Juan David Morales Astudillo, jmorales@jaureguiydelvalle.com
Alejandro Duarte Briseño, aduarte@jaureguiydelvalle.com
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