Manuel Tamez

Partner since 2008


Phone: +52 (55) 5201-7400
Mail: mtamez@macf.com.mx

vCard Download PDF
  • Overview
  • Media

Manuel Tamez

Partner since 2008


Manuel has experience in consulting and tax planning related to day to day operations of enterprises with the purpose of optimizing, as possible, their tax burden; consulting and tax planning on specific investment projects; corporate restructures; securitizations; tax consulting related to double taxation treaties entered into by Mexico with other countries.

Issuing of tax reports on sales of shares, stock, etc. made by individuals or by foreign residents; assistance with the obtention of private rulings on transactions that require specific authorization by the Mexican Tax Revenue Service; coordination of tax and constitutional lawsuits; estate tax and wealth tax planning for individuals.

His knowledge of foreign investor needs, garnered throughout his experience with global firms, has allowed him to offer solutions in line with global business goals, achieving successfully, tax optimization for transactions carried out in Mexico.

Awards & Recognitions

  • International Tax Review, Highly Regarded
Nombre imagen SEO

   June 8th, 2023

Tax incentive for investments in productive economic activities in the Isthmus of Tehuantepec

On June 5, 2023, the "Decree to promote investment by taxpayers engaged in productive economic activities within the Isthmus of Tehuantepec" (the "Decree") was published in the Federation’s Official Gazette.

Professional Related: Enrique Ramírez , Manuel Tamez , Nora Morales , Santiago Moctezuma

Nombre imagen SEO

   May 29th, 2023

Identification of controlling beneficiaries, potential initiation of information requests by the Mexican tax authorities

As of January 1st, 2022, the obligations to (i) identify and collect information of the controlling beneficiaries of legal entities, trusts and other legal concepts and (ii) establish duly documented internal control procedures in order to obtain and keep the complete and updated information of such beneficiaries came into force in order to combat tax evasion and prevent money laundering. The foregoing, in accordance with the provisions of articles 32-B, section V, 32-B Bis, 32-B Ter, 32-B Quáter, and 32-B Quinquies of the Federal Fiscal Code.

Professional Related: Enrique Ramírez , Luis Antonio Monroy , Manuel Tamez , Nora Morales , Santiago Moctezuma

Nombre imagen SEO

   March 22nd, 2023

Mexico submits its instrument for ratification of the Multilateral Instrument before the OECD

On March 15, 2023, Mexico submitted before the Organisation for Economic Co-operation and Development its instrument for ratification of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (“Multilateral Instrument”). Consequently, the Multilateral Instrument will enter into force on July 1st, 2023 in accordance with its Article 34; and with respect to withholding taxes and residence taxation, it will take effect and be applicable as of January 1st, 2024.

Professional Related: Enrique Ramírez , Luis Antonio Monroy , Manuel Tamez , Nora Morales

Nombre imagen SEO

   March 16th, 2023

The Mexican Supreme Court of Justice has ruled that the offset of debts is not a form of payment of VAT for purposes of claiming a credit against VAT in charge.

On March 15, 2023, the Second Chamber of the Mexican Supreme Court of Justice ("MSCJ") issued a binding ruling stating that the value-added tax ("VAT") paid through the offset of debts is not creditable. 

Professional Related: Enrique Ramírez , Luis Antonio Monroy , Manuel Tamez , Nora Morales

Nombre imagen SEO

   January 26th, 2023

Registration of the institutions that manage personal saving accounts tax incentives

Article 185 of the Income Tax Law establishes a tax incentive that allows individual taxpayers who make deposits in special personal savings accounts, make premium payments on insurance contracts based on pension plans related to age, retirement or retirement, or acquire shares of investment funds that are identifiable under the terms indicated by the Tax Administration Service by means of general rules, to subtract said amounts from the annual income tax base of the corresponding taxpayer.  

Professional Related: Enrique Ramírez , Luis Antonio Monroy , Manuel Tamez , Nora Morales

Nombre imagen SEO

   December 22nd, 2022

Survey on Economic Employer 2022 | Taxand

We invite you to read the latest edition of the "Survey on Economic Employer 2022", published by Taxand, in which our partner Manuel Tamez participated as a specialist for the Mexico chapter.

Professional Related: Manuel Tamez

Nombre imagen SEO

   November 7th, 2022

Identification of controlling beneficiaries and publication of FAQ by the Tax Administration Service (SAT)

As of January 1st, 2022, the obligations to (i) identify the controlling beneficiaries of legal entities, trusts and other legal concepts and (ii) establish duly documented internal control procedures in order to obtain and keep the complete and updated information of such beneficiaries came into force in order to combat tax evasion and prevent money laundering.

Professional Related: Enrique Ramírez , Luis Antonio Monroy , Manuel Tamez , Nora Morales

Nombre imagen SEO

   October 13th, 2022

Mexico approves Multilateral Convention

On October 12, 2022, the Chamber of Senators of the Congress of the United States of Mexico has approved the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the “Multilateral Instrument”), which was submitted for consideration of such Chamber on November 23, 2018.  

Professional Related: Enrique Ramírez , Luis Antonio Monroy , Manuel Tamez , Nora Morales

Nombre imagen SEO
Nombre imagen SEO

   April 28th, 2022

Validation of the tax identification number and zip code of up to 5 thousand taxpayers, regarding the issuance of payroll electronic invoices

The new electronic invoices’ ("CFDI” as per its acronym in Spanish) complement named payroll receipt 1.2 is integrated with the version 4.0 of the CFDI as of January 1st, 2022, although there is a coexistence period with the previous version 3.3 from January 1st to June 30, 2022, being mandatory as of July 1st, 2022.  

Professional Related: Enrique Ramírez , Manuel Tamez , Nora Morales

Nombre imagen SEO

   January 17th, 2022

Additional obligations and implications derived from labor subcontracting reform.

On April 23, 2021, amendments to the Federal Labor Law, the Social Security Law, the National Housing Fund Institute for Workers Law, the Federal Fiscal Code, the Income Tax Law, and the Value Added Tax Law, were published, aimed at regulating the labor outsourcing regimes in Mexico.

Professional Related: Claudio Jiménez de León , Enrique Ramírez , Manuel Tamez , Nora Morales

Nombre imagen SEO

   November 4th, 2021

Implementation of the “virtual waiting line” to schedule an appointment at the tax administration service’s offices

Derived from the pandemic caused by SARS-CoV-2 or COVID-19 virus, the Tax Administration Service had offered very few or no availability to schedule appointments in its offices, which taxpayers need in order to arrange and carry out certain procedures to comply with their applicable tax obligations.

Professional Related: Enrique Ramírez , Manuel Tamez , Nora Morales

Nombre imagen SEO
Nombre imagen SEO

   October 1st, 2021

Recognition - Latin Lawyer Elite Firm 2021

We invite you to read more about our recognition in the category "Transactional Excellence from full-service team" by the publication Latin Lawyer.  

Professional Related: Carlos Jiménez , Carlos Orcí , Claudio Jiménez de León , Enrique Ramírez , Francisco Fuentes Ostos , Francisco Glennie , Francisco Ibáñez , Horacio M. de Uriarte , Ignacio Armida , Lorenza Langarica , Manuel Echave , Manuel Tamez , Nora Morales , Pablo Mijares , Patricio Trad , Patrick Meshoulam , Pilar Mata , Ricardo Maldonado

Nombre imagen SEO

   September 15th, 2021

Implications for the Oil and Gas Sector of the Proposed Tax Amendments for Fiscal Year 2022

On September 7, 2021, Mexico’s President submitted before Congress the proposed bill of amendments to several tax laws that, if approved, will enter into force on January 1st, 2022 (the Proposed Amendment.) The Proposed Amendment includes relevant modifications for the oil and gas sectors that are described below.

Professional Related: Enrique Ramírez , Manuel Tamez , Nora Morales

Nombre imagen SEO
Nombre imagen SEO

   June 16th, 2021

Large Taxpayers Income Tax effective rates

By means of press release 066/2021 issued on 13 June 2021, the Tax Administration Service published in its webpage the parameters with respect to the effective tax rates applicable to the measurement of tax risks corresponding to forty economic activities for fiscal years 2016, 2017, 2018 and 2019, based on the information available regarding large taxpayers.

Professional Related: Enrique Ramírez , Manuel Tamez , Nora Morales

Nombre imagen SEO
Nombre imagen SEO
Nombre imagen SEO
Nombre imagen SEO

   January 18th, 2021

Issuance of Certificate in case of Capitalization of Liabilities

This December 8, 2020 was published in the Official Gazette of the Federation, the Decree by which various provisions of the Income Tax Law, the Value Added Tax Law and the Fiscal Code are amended, added and repealed of the Federation.

Professional Related: Enrique Ramírez , Manuel Tamez , Nora Morales

Nombre imagen SEO
Nombre imagen SEO

   November 25th, 2020

Issuance of rules applicable to the disclosure of reportable schemes

Know the Third Resolution of Modifications to the Miscellaneous Fiscal Resolution for 2020 and its Annexes, which were published by the Official Gazette of the Federation on November 18 and 23 of this year.

Professional Related: Enrique Ramírez , Manuel Tamez , Nora Morales

Nombre imagen SEO
Nombre imagen SEO

   August 20th, 2020

Distressed Assets | United States-Mexico Chamber of Commerce

Distressed Assets | United States-Mexico Chamber of Commerce.

Professional Related: Manuel Tamez

Nombre imagen SEO
Nombre imagen SEO

   July 27th, 2020

New rules applicable to the provision of digital services

On July 24, 2020, the Second Resolution of Modifications to the Tax Miscellaneous Resolution for 2020 (the “Resolution”) was published on the Federal Official Gazette.

Professional Related: Enrique Ramírez , Manuel Tamez , Nora Morales

Nombre imagen SEO

   July 10th, 2020

Aspects to take under consideration regarding the reduction of income tax advance payments

The Mexican Income Tax Law (“MITL”) provides that taxpayer may request the reduction of the amounts of monthly income tax (“IT”) advance payments due, payable as of the second semester of the relevant fiscal year.

Professional Related: Enrique Ramírez , Manuel Tamez , Nora Morales

Nombre imagen SEO
Nombre imagen SEO
Nombre imagen SEO
Nombre imagen SEO
Nombre imagen SEO
Nombre imagen SEO

   May 5th, 2020

SAT: Suspension of deadlines and legal terms

On May 4th, 2020, the Tax Administration Service (SAT) published, on its website, the sixth version of the anticipated First Amendment to the Miscellaneous Tax Resolution for 2020.

Professional Related: Enrique Ramírez , Manuel Tamez , Nora Morales

Nombre imagen SEO

   April 24th, 2020

New measures for the compliance of tax obligations in Mexico City

On March 20 and April 20, 2020, the “Agreement by which inherent terms and deadlines of administrative procedures are suspended and administrative benefits regarding tax obligations are granted, to prevent the spread of COVID 19” and the “Agreement that modifies the Resolution by which inherent terms and deadlines of administrative procedures are suspended and administrative benefits regarding tax obligations are granted, to prevent the spread of COVID 19” (the “Agreements”) were published on Mexico City’s Official Gazette, respectively.

Professional Related: Manuel Tamez

Nombre imagen SEO

   April 23rd, 2020

Term extension for the filing of individuals’ annual tax return

On April 22, 2020, the fourth anticipated version of the First Resolution of Modifications to the Tax Miscellaneous Resolution for 2020 (the “Resolution”), was published on the Tax Administration Service’s (“SAT”, as per its acronym in Spanish) website. Said Resolution contemplates the incorporation of rule 13.2., regarding the term for the filing of individuals’ annual tax return.

Professional Related: Manuel Tamez

Nombre imagen SEO

   April 17th, 2020

TAXAND Firms espond to COVID-19

TAXAND Firms espond to COVID-19.

Professional Related: Manuel Tamez

Nombre imagen SEO

   April 17th, 2020

TAXAND Firms espond to COVID-19

TAXAND Firms espond to COVID-19.

Professional Related: Manuel Tamez

Nombre imagen SEO

   April 7th, 2020

TAXAND: COVID-19 measures for indirect taxes

TAXAND: COVID-19 measures for indirect taxes.

Professional Related: Manuel Tamez

Nombre imagen SEO

   April 3rd, 2020

Taxand: Summary of measures announced in response to the spread of COVID-19

Taxand: Summary of measures announced in response to the spread of COVID-19.

Professional Related: Manuel Tamez

Nombre imagen SEO

   April 3rd, 2020

Taxand: Summary of measures announced in response to the spread of COVID-19

Taxand: Summary of measures announced in response to the spread of COVID-19.

Professional Related: Manuel Tamez

Nombre imagen SEO

   November 26th, 2019

New general Antiabuse Law

The tax reform for fiscal year 2020 contemplates the incorporation of article 5o.-A to the Federal Fiscal Code of the Federation (“FFC”), which establishes that legal acts that lack of a business reason and generate a direct or indirect tax benefit will be recharacterized by the tax authorities in the exercise of their powers of review to those that would have been carried out to obtain the reasonably expected economic benefit.

Professional Related: Manuel Tamez

Nombre imagen SEO

   October 26th, 2019

Obligation to withhold value added Tax for Contractors of Personnel Supply Services

On October 17, 2019, the Report of the Finance and Public Credit Commission was published in the Parliamentary Gazette.

Professional Related: Manuel Tamez

Nombre imagen SEO

   September 26th, 2019

Value Added Tax to the Provision of digital services

The tax reform initiative for fiscal year 2020 contemplates the incorporation of Chapter III Bis to the Value Added Tax (“VAT”) Law, which establishes certain obligations for residents abroad without a permanent establishment in Mexico that provide digital services to recipients located in national territory.

Professional Related: Manuel Tamez

Nombre imagen SEO

   September 21st, 2019

GLOBAL TAX & TRANSFER PRICING Guide on licensing of intangibles

The determination of arm’s length transfer prices for transactions involving intangibles is one of the major topics in international taxation and at the focus of multinational enterprises (MNEs), tax authorities and tax advisors worldwide.

Professional Related: Manuel Tamez

Nombre imagen SEO

   August 26th, 2019

New elimination to the deduction of interest payments

One of the most relevant aspects of the tax reform for fiscal year 2020 is the incorporation of a new section XXXII to article 28 of the Mexican Income Tax Law (“MITL”), an article that describes non-deductible expenses for income tax purposes.

Professional Related: Manuel Tamez

Nombre imagen SEO

   July 26th, 2019

Extention of the period for the cancellation of certain contributions of Mexico City

On July 31, 2019 the Oficial Gazette of Mexico City published an agreement extending the period applicable to the general resolution.

Professional Related: Manuel Tamez

Education

  • Certified by the Mexican Institute of Public Accountants, 2006
  • Public Accountant Degree, Instituto Tecnológico Autónomo de México, 1993

Languages

  • Spanish
  • English