Chihuahua, Chih., November 20th, 2019.

Dear Friends and Clients,

On November 8th of the present year, the amendment of several articles of the Federal Law Against Organized Crime, the National Security Law; the National Criminal Procedures Act; Federal Tax Act; and Federal Criminal Act, was published in the Federal Official Gazette; regarding shell corporations and simulated operations, the aforementioned, will enter into force on January 1st, 2020.

Amongst the amended articles are: article 2 of the Federal Law Against Organized Crime; article 5 of the National Security Law; articles 167, 187, 192 and 256 of the National Criminal Procedures Act, article 113 bis of the Federal Tax Act and article 11 of the Federal Criminal Act.

Thus, the “shell companies” and those related to false invoices, will now be considered as crimes that require pre-trial detention; in addition, false invoices will now be considered similar to contraband and other related crimes. Likewise, “the issuance, sale, disposal, purchase or acquisition of tax receipts that support non-existent or false operations, and simulated legal acts”, is now a crime.

For more information regarding this topic, please do not hesitate to contact Mr. Sergio Humberto Salas Medrano, Partner of the Fiscal and Administrative Area, at his email ssalas@iclmx.com, as well as Mrs. Ana Gabriela Moreno Luna, at her email amoreno@iclmx.com, and Mr. Fernando Antonio Borunda Bustamante at his email fborunda@iclmx.com.

Lic. Sergio H. Salas Medrano.
Inintegrum Corporación Legal, S.C.