Phone: +52 (55) 5201-7400
Mail: mtamez@macf.com.mx
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
April 28th, 2022
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
January 17th, 2022
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
November 4th, 2021
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
October 6th, 2021
Learn more about the recognitions that our firm has received from the World Tax Review publication.
Professional Related: Enrique Ramírez , Manuel Tamez , Nora Morales
October 1st, 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
September 15th, 2021
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
August 11th, 2021
Global Practice Guide "Doing Business in... 2021" - Mexico, by Chambers and Partners.
Professional Related: Aisha Calderón , Carlos Orcí , Claudio Jiménez de León , Ignacio Armida , Manuel Tamez , Nora Morales
June 16th, 2021
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
May 11th, 2021
Business in Mexico is typically carried on through two types of corporate vehicles regulated by the Mexican Mercantile Companies Law:
Professional Related: Eduardo Orellana , Manuel Tamez
April 26th, 2021
On April 23, 2021, it was published the amendment regarding subcontracting regime. The most important labor and tax aspects are the following:
Professional Related: Claudio Jiménez de León , Enrique Ramírez , Manuel Tamez , Nora Morales
April 21st, 2021
On April 20, 2021, the Senate of the Republic approved the amendment proposed to the subcontracting regime. The most important labor and tax aspects are the following:
Professional Related: Claudio Jiménez de León , Enrique Ramírez , Manuel Tamez , Nora Morales
January 18th, 2021
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
December 10th, 2020
Learn more about the initiative presented by the Federal Executive, which would affect the operation of companies in Mexico, eliminating the possibility of having “insourcing” or service providers within the same group, as well as contracting “outsourcing”.
Professional Related: Claudio Jiménez de León , Enrique Ramírez , Manuel Tamez , Nora Morales
November 25th, 2020
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
September 24th, 2020
COVID-19 Legal considerations and implications
Professional Related: Claudio Jiménez de León , Everardo J. Espino , Horacio M. de Uriarte , Manuel Echave , Manuel Tamez
August 20th, 2020
Distressed Assets | United States-Mexico Chamber of Commerce.
Professional Related: Manuel Tamez
July 28th, 2020
On July 24, 2020 the Second Amending Resolution to the Miscellaneous Tax Resolution (“MTR”) for fiscal year 2020 was published the Official Gazette.
Professional Related: Enrique Ramírez , Manuel Tamez , Nora Morales
July 27th, 2020
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
July 10th, 2020
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
June 5th, 2020
Notice regarding the modification or incorporation of members or shareholders to the Federal Taxpayers’ Registry
Professional Related: Enrique Ramírez , Manuel Tamez , Nora Morales
May 15th, 2020
Indirect Tax: Taxand firms respond to COVID-19 outbreak.
Professional Related: Manuel Tamez
May 15th, 2020
Indirect Tax: Taxand firms respond to COVID-19 outbreakman
Professional Related: Manuel Tamez
May 13th, 2020
COVID-19 Legal Developments in Colombia and Mexico in collaboration with Morrison & Foerster.
Professional Related: Claudio Jiménez de León , Everardo J. Espino , Manuel Tamez , Ricardo Maldonado
May 8th, 2020
Legal considerations and implications
Professional Related: Claudio Jiménez de León , Everardo J. Espino , Horacio M. de Uriarte , Manuel Echave , Manuel Tamez
May 5th, 2020
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
April 24th, 2020
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
April 23rd, 2020
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
April 17th, 2020
TAXAND Firms espond to COVID-19.
Professional Related: Manuel Tamez
April 17th, 2020
TAXAND Firms espond to COVID-19.
Professional Related: Manuel Tamez
April 7th, 2020
TAXAND: COVID-19 measures for indirect taxes.
Professional Related: Manuel Tamez
April 3rd, 2020
Taxand: Summary of measures announced in response to the spread of COVID-19.
Professional Related: Manuel Tamez
April 3rd, 2020
Taxand: Summary of measures announced in response to the spread of COVID-19.
Professional Related: Manuel Tamez
November 26th, 2019
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
October 26th, 2019
On October 17, 2019, the Report of the Finance and Public Credit Commission was published in the Parliamentary Gazette.
Professional Related: Manuel Tamez
September 26th, 2019
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
September 21st, 2019
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
August 26th, 2019
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
July 26th, 2019
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
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