Executive summary

Article 141 of Mexico's Federal Tax Code (FTC) has been amended to eliminate (1) the mandatory order of priority that taxpayers were required to follow when providing documents to guarantee tax liabilities when challenging a tax assessment and (2) the obligation to provide evidence of economic capacity to access certain types of guarantees. This amendment was published on 9 April 2026 and entered into force the day after it was published.

Background

On 7 November 2025, Mexico's 2026 tax reformamended several provisions of the FTC on the guarantee of tax liabilities. The most significant changes included:

• Eliminating the exemption that allowed taxpayers to challenge tax assessments through an administrative appeal without providing a guarantee
• Establishing a mandatory order of priority for the types of guarantees that taxpayers must provide when securing tax liabilities: (1) deposit certificate, (2) letter of credit, (3) surety bond, (4) pledge or mortgage, (5) joint and several obligation or (6) administrative seizure
• Introducing a requirement obligating taxpayers to guarantee tax liabilities through a deposit certificate up to the maximum amount of their economic capacity, with any remaining balance to be secured using other types of guarantees, following the mandatory order of priority

The tax reform did not include a definition of economic capacity, which led to significant controversy regarding its interpretation. This uncertainty ultimately resulted in the bill enacted and published by the Mexican Federal Executive Branch on 9 April 9 2026 amending Article 141 of the FTC.

Key developments

The current amendment to Article 141 of the FTC introduced several adjustments to the tax liabilities guarantee regime that had been modified as part of the 2026 tax reform.

From a practical perspective, the amendment:

• Eliminates the mandatory order of priority to guarantee tax liabilities and allows taxpayers to choose the type of guarantee that best fits their specific circumstances, including the following options: deposit certificate, letter of credit, surety bond, pledge or mortgage, joint and several obligation, or administrative seizure
• Removes the requirement to evidence economic capacity to guarantee tax liabilities and limits the tax authorities' discretion in accepting guarantees
• Establishes a transitional regime for taxpayers that wish to replace the type of guarantee used between 1 January 1 2026, and the date on which the amendment enters into force (10 April 2026), if the request is submitted within 30 calendar days following the entry into force of the decree (this replacement will not interrupt the suspension of the administrative enforcement procedure (referred to as PAE for Procedimiento Administrativo De Ejecucion))

Implications

The amendment to Article 141 provides taxpayers with greater flexibility in selecting the type of guarantee to secure tax liabilities, potentially reducing administrative burdens and costs. By removing the requirement to demonstrate economic capacity, the amendment also limits tax authorities' discretion, offering taxpayers a clearer and more predictable process when challenging tax assessments. Additionally, the transitional regime allows taxpayers who provided guarantees earlier in 2026 to adjust their guarantee type without disrupting ongoing enforcement suspensions, providing important relief during the transition.