Chihuahua, Chih., March 15th, 2023.
Dear Clients and Friends,
We hereby inform you the possibility of challenging, by means of an indirect amparo trial, the Decree whereby various amendments, additions and repeals to the Social Security Law and the Law of the Retirement Savings Systems, were published in the Federal Official Gazette on December 16th, 2020, particularly, increases in the percentages to be paid regarding employer’s contributions related to severance at advanced age and old age (in effect as of the current fiscal year).
The foregoing, due to the fact that there are sufficient legal arguments to prove that such regulation infringes guarantees of legality and legal certainty, as well as tax proportionality, set forth in Articles 14, 16 and section IV of diverse 31 of the Political Constitution of the United Mexican States.
Please note that in order to process the Amparo trial, there is a term of 15 business days counted from the first bimonthly payment made by the employer, which pursuant to applicable law must be made no later than March 17th of the current year.
For further information on this matter, Please contact Mr. Sergio Humberto Salas Medrano, Partner of the Tax and Administrative Area, at the email address ssalas@iclmx.com and/or Mr. Emilio Rascón, at the email address erascon@iclmx.com, as well as cell phones (614)235-47-47 and (55)7242 0408
Lic. Sergio H. Salas Medrano.
Inintegrum Corporación Legal, S.C.
