Enrique Ramírez

Partner since 2020


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

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Enrique Ramírez

Partner since 2020


Enrique has more than 30 years of experience in tax practice, with a focus on consulting, controversy and litigation. He has represented the largest companies in the country in the negotiation of agreements and resolution of all types of disputes with the tax administration. Likewise, he has advised clients from various sectors, such as the automotive, financial, communications, among others.

Previously, Enrique has been a partner in different local and international firms, such as EY México (7 years) and Chevez, Ruiz, Zamarripa (17 years).

In addition, he was president of the Mexico Chapter of the International Fiscal Association (IFA) from 2017 to 2021 and was president of the Fiscal Studies Committee of the Mexican Institute of Finance Executives (IMEF) from 2009 to 2011.

He has been a speaker at different professional forums such as the International Fiscal Association (IFA), the Mexican Bar Association and the Complutense University of Madrid.

 

 

Awards & Recognitions

  • Chambers and Partners, Tax, Controversy: Mexico
  • Legal 500, Tax Controversy
  • World Tax Review, Tax Controversy
 
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   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

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   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

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   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

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   October 21st, 2021

Awards Legal 500 - Latin America 2022

This year our firm was recognized as a leading law firm in Mexico by the publication Legal 500. We invite you to learn more about our recognized practice areas.  

Professional Related: Aisha Calderón , Carlos Jiménez , Carlos Orcí , Enrique Ramírez , Francisco Fuentes Ostos , Francisco Glennie , Manuel Echave , Martín Sánchez , Nora Morales , Pablo Mijares , Patrick Meshoulam , Paula Pérez , Pilar Mata , Ricardo Maldonado

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   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

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   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

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   June 21st, 2021

Import - export of hydrocarbons outside authorized customhouses

On June 11, 2021, the seventh resolution of amendments to the General Foreign Trade Rules for 2020 was published in the Official Gazette of the Federation, whereby, among other things, the rule 2.4.1. of the General Foreign Trade Rules (the “Rule”), was amended.

Professional Related: Enrique Ramírez , Horacio M. de Uriarte , Nora Morales

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   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

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   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

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   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

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   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

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   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

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   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

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   May 1st, 2020

Mijares, Angoitia, Cortés y Fuentes is proud to announce that two new partners leading a team of experts in the tax controversy, consulting and litigation practice

Enrique Ramírez Figueroa and Nora Morales Rodríguez are joining the Firm as partners in our Tax practice. Previously, Enrique and Nora were partners in dierent local and international rms, such as EY Mexico and Chevez, Ruiz, Zamarripa, S.C.

Professional Related: Enrique Ramírez , Nora Morales

Education

  • Law Degree, Universidad Panamericana, 1991

Languages

  • Spanish
  • English

Experience

  • Partner, EY Mexico, 2013 - 2020
  • Partner, Chévez-Ruíz, Zamarripa, 1997 - 2013