Miscellaneous Fiscal Resolution for 2023

On December 27, 2022, the Miscellaneous Tax Resolution for 2023 and its Annexes 1, 5, 8, 15, 19, 26 and 27 were published in the Official Gazette of the Federation, which will enter into force on January 1, 2023 and will be valid until December 31, 2023.

We will review said Miscellaneous Tax Resolution for 2023 and, in the event that we detect any relevant change, we will inform you in a subsequent Flash.

A continuación, ponemos a su disposición el vínculo en el cual puede ser consultada más a detalle la referida publicación:

https://dof.gob.mx/nota_detalle.php?codigo=5675764&fecha=27/12/2022#gsc.tab=0

• Decree regarding vacations

On December 27, 2022, the Decree amending articles 76 and 78 of the Federal Labor Law, regarding vacations, was published in the Official Gazette of the Federation.

In general terms, article 76 of the Federal Labor Law states that workers who have more than one year of service will enjoy an annual paid vacation period, which in no case may be less than twelve working days, and which will increase by two business days, up to twenty, for each subsequent year of service.

The article in question continues by pointing out that, from the sixth year, the vacation period will increase by two days for every five days of services.

For its part, article 78 of the Federal Labor Law establishes that of the total period that corresponds to him in accordance with the provisions of article 76 mentioned above, the worker will enjoy twelve days of continuous vacation, at least. Said period, at the discretion of the worker, may be distributed in the manner and time required.

Said reform will enter into force on January 1, 2023 and the modifications resulting from said Decree will be applicable to individual or collective labor contracts in force on the date of its entry into force, whatever their form or name, provided they are more favorable to the rights of workers.

Next, we put at your disposal the link in which the aforementioned publication can be consulted in more detail:

https://dof.gob.mx/nota_detalle.php?codigo=5675889&fecha=27/12/2022#gsc.tab=0

We remain at your disposal for any doubt or clarification in relation to this publication.

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Mexico City, Mexico

December 2022