On June 1, 2023, the provisions of Legislative Decree 111 (the "Decree"), officially became effective. These provisions were published on November 30, 2022, in the Official Gazette of the Government of the State of Guanajuato. The Decree introduces a significant addition to Title Two of the Tax Law for the State of Guanajuato, specifically the Eighth Chapter titled "Ecological Taxes for Environmental Remediation" (the "Environmental Taxes”).
In addition, on May 31, 2023, the "Legislative Decree Number 204, which amends and repeals several provisions of the Tax Law for the State of Guanajuato" (the "Decree 204") was published in the Official Gazette of the Government of the State of Guanajuato, through which several amendments were made to the Decree.
Professional Related: Enrique Ramírez , Nora Morales