30 June 2016

Mexican Supreme Court postponed ruling on the constitutionality of the electronic accounting obligations

As reported in Tax Alert 2016-1102, on June 29, 2016, Mexico's Second Chamber of the Supreme Court of Justice was supposed to rule on the constitutionality of the obligation to maintain electronic accounting records and to file accounting-related information through the electronic tax drop box as required by Mexico's 2014 tax reform (see Tax Alert 2014-1239).

The Justices of the Supreme Court, however, postponed the ruling to further review the draft statement that is being proposed.

In the following days, the Supreme Court of Justice should publish the new date for the ruling. We will keep you informed in a timely manner.

———————————————

Contact Information
For additional information concerning this Alert, please contact:
 
Mancera, S.C., Mexico City
Nora Morales+52 55 5283 8604
Enrique Ramírez+52 55 5283 1300
Ernst & Young LLP, Latin American Business Center, New York
Ana Mingramm+1 212 773 9190
Enrique Perez Grovas+1 212 773 1594
Calafia Franco+1 212 773 2779
Pablo Wejcman+1 212 773 5129
Ernst & Young LLP, Latin American Business Center, Houston
Oscar Lopez Velarde Perez+1 713 750 4810
Ernst & Young LLP, Latin America Business Center, Chicago
Michael Becka+1 312 879 3370
Ernst & Young LLP, Latin American Business Center, Miami
Terri Grosselin+1 305 415 1344
Latin American Business Center, London
Jose Padilla+44 20 7760 9253

Document ID: 2016-1156