On September 15, 2025, the President of Mexico submitted to the Senate a bill to amend the Constitutional Appeal Law (Ley de Amparo), the Federal Tax Code (Código Fiscal de la Federación), and the Organic Law of the Federal Court of Administrative Justice (Ley Orgánica del Tribunal de Justicia Administrativa), seeking substantial changes to the Constitutional Appeal Procedure, the Administrative Contentious Litigation Procedure, and the Administrative Appeal.
Regarding the proposed amendments to the Constitutional Appeal Procedure, the following changes stand out:
(a) Definition of Legitimate Interest. A real, current, and differentiated legal injury compared to the general public must exist, and its annulment must generate a certain and direct benefit.
(b) Digital Amparo. Incorporation of electronic filing of pleadings, mandatory use of online portals for authorities, electronic notifications, and digital case files.
(c) Suspension of the challenged act. Stricter grounds for inadmissibility, including:
(i) Suspension will not be granted if the purpose is to continue activities requiring a permit or concession (e.g., mining, telecommunications, public utilities).
(ii) Suspension is excluded against acts of the Financial Intelligence Unit (Unidad de Inteligencia Financiera – UIF, Mexico’s AML authority) related to account freezes due to money laundering, except to guarantee minimum subsistence (wages, housing, food).
(iii) Suspension is prohibited when it affects public debt or federal tax collection.
(d) Exemption from posting Bond for Public Entities. Government agencies and state bodies will no longer be required to post a bond when requesting suspension, thus avoiding public funds freezing.
(e) Criminal Liability of Authority. Noncompliance with judgments will no longer give rise to criminal liability of authority when the Judge determines that a justified cause exists or that the authority lacks the legal powers to comply.
(f) Other Procedural Adjustments.
(i) New deadlines are established for notifications and rulings (60 days to resolve indirect amparo, 3 days to post guarantees, 5 days to issue an admission order for an appeal).
(ii) Expansion of claims is limited only to subsequent acts that become known thereafter.
(iii) Judges are empowered to summarily dismiss recusals filed with dilatory intent.
With respect to the amendments to the Federal Tax Code and the Organic Law of the Federal Court of Administrative Justice:
(a) Administrative Appeal for Revocation (Recurso de Revocación). This appeal will no longer be admissible against administrative acts that:
(i) Demand payment of tax liabilities determined in final liquidation rulings.
(ii) Relate to the statute of limitations of tax liabilities determined by final liquidation rulings.
(b) Nullity Petition Proceeding (Juicio de Nulidad). The administrative contentious procedure shall not be admissible against acts demanding payment of final tax liabilities.
In line with the above, new scenarios are proposed for the admissibility of Constitutional Appeal in tax matters:
– Acts of enforcement or collection of tax liabilities that have been challenged and confirmed by a final ruling;
– Acts resolving requests for the statute of limitations of final liabilities.
For this type of Constitutional Appeals, the granting of suspension will be discretionary and shall only apply when secured by a cash deposit, pledge, or mortgage.
If required any further information regarding the content of this Alert, please contact:
Fernando Pérez Correa
Alberto Díaz de León
