The reform eliminates the order of priority among the different forms of tax liability guarantees and allows taxpayers to choose the option that best suits their financial and operational circumstances.
On April 9, 2026, the Decree amending Article 141 of the Federal Tax Code (“CFF”) was published in the Federal Official Gazette. The amendment will enter into force on the day following its publication.
The reform modifies the framework applicable to guarantees of tax liabilities by eliminating the requirement to follow an order of priority among the different forms of guarantee provided under tax law. Once the amendment takes effect, taxpayers will be able to freely choose any of the forms of guarantee contemplated under Article 141 of the CFF, without having to justify why another type of guarantee cannot be provided.
The amended framework maintains the following forms of tax liability guarantees:
• Deposit certificate.
• Letter of credit.
• Pledge or mortgage.
• Surety bond issued by an authorized institution.
• Joint and several obligation assumed by a third party.
• Administrative attachment of a business.
Under the new framework, taxpayers may select the form of guarantee that best fits their financial capacity or operational structure, and the tax authorities may no longer require compliance with a specific order of priority.
The amendment does not modify the rules governing the amount to be secured. The guarantee must continue to cover the updated amount of the tax liability, the corresponding ancillary charges and any additional amounts accrued during the 12 months following the date on which the guarantee is provided.
The Decree also establishes a transitional regime for tax liability guarantee procedures initiated between January 1, 2026 and the date on which the amendment enters into force, as well as for guarantees provided during that period under the previously applicable priority scheme.
Taxpayers in these circumstances may opt into the new regime and request the replacement of an existing guarantee with another form contemplated under Article 141 of the CFF. To do so, they must file an express request with the collecting authority within 30 calendar days following the entry into force of the Decree.
The authority must issue a decision on the request within a maximum period of 20 business days.
Importantly, replacing the guarantee will not interrupt the suspension of the administrative enforcement proceeding. Accordingly, the effects of the original guarantee will remain in place throughout the replacement process, and the authority may not require additional guarantees or requirements solely as a result of the change.
The reform is intended to simplify tax compliance and provide taxpayers with greater flexibility when securing tax liabilities. In practice, taxpayers should consider reviewing guarantees provided or pending during 2026 to determine whether another form may be more appropriate from a financial, asset-management or operational perspective.
Von Wobeser y Sierra is available to assess the effects of this reform and its application to specific cases, including the evaluation and potential replacement of guarantees already provided.
