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Mexico amparo reform requires full guarantees to halt tax collection

Regulation

Mexico’s federal government enacted an amparo reform requiring taxpayers to guarantee the full amount of a tax debt before a judge can suspend collection. Codere faces two final tax rulings totalling more than MXN1.7bn, confirmed by the Supreme Court, and the SAT may seize assets if the required guarantee is not provided. The source says the reform took effect the previous Friday.

Operators facing tax disputes may need to secure the full amount claimed to pause collection under the new rules.

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