Obligaciones Legales Generales 2025
Dear Client,
We are pleased to present you with a summary of the main legal obligations for the year 2025. This document has been prepared to provide you with a clear and concise guide on the regulations and responsibilities you need to consider to ensure legal compliance in your business and personal activities.
In a constantly evolving legal environment, it is essential to stay informed about new regulations and legislative changes. Our team of experts has compiled and analyzed the most relevant provisions for this year to offer you accurate and up-to-date information.
We hope this document will be of great use to you and will allow you to face 2025 with the confidence of being well-informed and prepared to meet all your legal obligations.
- Holding the Annual Ordinary Shareholders’/Partners’/Members’ Meeting
In compliance with Article 172 of the General Law of Commercial Companies (LGSM), companies must hold this meeting within the first four months following the close of the fiscal year. During this meeting, the following matters must be addressed at a minimum: :- Review and Approval of Reports:
Discuss, approve, or amend the administrators’ report. This report must include a detailed analysis of the company’s progress, the policies implemented, and the main ongoing projects, considering the commissioners’ opinion, if applicable. - Appointments:
Appoint or ratify the sole administrator, the board of directors, and the commissioners or supervisory board, as applicable. - Determination of Emoluments:
Establish the remuneration of administrators and commissioners when not stipulated in the company’s bylaws. - Mandatory Documentation:
According to the LGSM, the administrators’ report must include:- A report on the accounting policies and criteria applied in preparing the financial statements.
- Review and Approval of Reports:
- Detailed financial statements, including:
- Results obtained during the fiscal year.
- Changes in the financial position and equity.
- Explanatory notes that complement the financial statements.
- Detailed financial statements, including:
- Maintenance of the Shareholders’/Partners’/Members’ Registry Book and the Capital Variation Book (Corporate Books)
Companies must keep these books updated as stipulated in their bylaws and the LGSM. Movements requiring registration include:- Modifications to the share capital structure, such as the transfer of shares or equity interests.
- Changes in the company name, address, or shareholder composition.
- Additionally, any changes in shareholding must be notified through the electronic portal of the Ministry of Economy using the legal representative’s electronic signature.
- Beneficial Owner Identification Manual and File
In accordance with Article 32-B Ter of the Federal Tax Code (CFF), legal entities, trustees, and other legal figures are required to:- Prepare and maintain an updated file with reliable, complete, and verifiable information about their beneficial owners.
- Provide this information to the Tax Administration Service (SAT) upon request.
Foreign Investment
In compliance with the Foreign Investment Law and its regulations, Mexican companies with foreign investment in their share capital must fulfill the following obligations with the National Foreign Investment Registry (RNIE):
- Quarterly Update Notice
This notice must be submitted within the first 10 business days following the close of the quarter, only when modifications occur in:- Name, corporate name, or business name.
- Economic activity.
- Tax domicile.
- Income or expenses exceeding the threshold of $20,000,000 MXN established by the National Foreign Investment Commission.
- Annual Economic Report or Renewal of Registration
This report applies when any of the following values exceed $110,000,000 MXN::- Initial or final total assets.
- Initial or final total liabilities.
- Income or costs and expenses in Mexico or abroad.
- Submission Calendar:
- Companies whose names begin with the letters “A” to “J”: during April.
- Companies whose names begin with the letters “K” to “Z,” numbers, or other characters: during May.
- Cancellation of Registration:
This process must be carried out when commercial activities in Mexico cease or when foreign investment withdraws from the company.- Deadline: 40 business days following the cessation of activities or the withdrawal of foreign investment.
Contracts
To ensure the proper operation of the company and regulatory compliance, the following obligations related to contract management and maintenance must be addressed:
- Renewal of Key Contracts
Review and renew essential contracts for the company’s operations in a timely manner, such as:- Lease agreements.
- Service agreements.
- Distribution agreements, among others.
- Updating Confidentiality Agreements
Amend or renew confidentiality agreements, whether unilateral or bilateral, according to the specific requirements of each case. - Review of Purchase Orders and Work Orders
Update the terms and conditions of these orders in accordance with the company’s internal policies, ensuring alignment with applicable legal provisions. - Monitoring Specialized Service Contracts
erify the validity of contracts related to the provision of specialized services in compliance with obligations under the REPSE (Registry of Specialized Services or Specialized Works Providers):- Note that the permits granted in this area are valid for three years.
- Manage the necessary renewals to avoid non-compliance.
Immigration Law
- Updating the Employer Registration Certificate
Companies with foreign employees directly on their payroll must keep their certificate updated with the National Institute of Migration (INM)..- Reasons for updating:
- Submission of the previous fiscal year’s tax return.
- Changes in legal representatives, tax domicile, or corporate name registered with Migration authorities.
- Reasons for updating:
- Renewal of Temporary Residence Immigration Forms
- Manage the renewal of immigration forms for foreign employees who continue working for the company.
- This procedure must be carried out with the INM well in advance of the permit’s expiration date.
Trademarks and Intellectual Property
- Declarations of Trademark Use
- Submit declarations of use in the following cases:
- Upon renewing a trademark registration.
- Three years after the date of granting the registration, to maintain its validity.
- Submit declarations of use in the following cases:
- Updating Registrations
- Update registrations in cases of changes in ownership or the owner’s domicile.
- Modify registrations if the trademark has undergone changes in its graphic elements or in the associated products/services.
- Management of Trademark Licenses and Usage
Record trademark licenses granted to third parties.
Ensure that trademarks not directly exploited have licensing agreements in place for authorized users.
- Protection of Trade Secrets
Implement internal protocols to maintain confidential information as a trade secret, restricting access to authorized personnel only.
Verify and update confidentiality agreements and trade secret disclosure records.
- Software and Computer Systems
- Update registrations for software and computer systems to reflect current versions, including new modules and functionalities.
- Annual Verification of Trademark Use
- Compile files demonstrating effective use of the trademark within national territory, with evidence that can be presented to authorities if required.
Labor Law
Companies must address the following labor obligations to ensure compliance with current legal provisions:
- Training and Skills Development
- Submit the list of certificates for skills acquired by employees to the Ministry of Labor and Social Welfare (STPS).
- Update and renew training and skills development programs as required.
- Profit Sharing
Prepare and deliver the necessary documents for profit-sharing payments within the deadlines established by law.
- Collective Bargaining Agreements
- Review collective bargaining agreements according to their validity and ensure compliance with the latest labor reforms.
Publish the full text of the collective bargaining agreement at workplaces when applicable.
- NOM-035-STPS-2018 (Psychosocial Risk Factors)
- Conduct evaluations on psychosocial risks, organizational environment, and severe traumatic events, based on the workplace size.
- Monitor and ensure compliance with this standard.
- Safety and Hygiene
- Carry out inspection tours through the Joint Safety and Hygiene Commission.
- Update seniority charts with this commission.
- Post regulations and official standards on safety and hygiene at workplaces.
- Labor Benefits
- Ensure the payment of mandatory benefits, such as:
- Vacation and vacation bonus.
- Christmas bonus, no later than December 19.
- Ensure the payment of mandatory benefits, such as:
- Reporting Workplace Accidents
- Notify the STPS of any workplace accidents within 72 hours of their occurrence.
- Individual Contracts and Labor Reforms
- Keep labor contracts current and updated in compliance with recent legal provisions, including telework arrangements.
- Include protocols to prevent gender discrimination and address cases of workplace or sexual harassment.
- REPSE Obligations
- Submit the quarterly report on specialized service contracts to the IMSS and INFONAVIT by the deadlines of January 17, May 17, and September 17.
Tax Law
Companies must address the following tax obligations to comply with legal provisions and avoid penalties:
- Compliance Opinion
Verify the compliance opinion quarterly on the SAT portal, as well as with IMSS and INFONAVIT, ensuring it remains in a positive status.
- Information on Partners and Shareholders
Keep the information on partners and shareholders updated with the SAT.
In case of changes, submit the corresponding notices within 30 business days of the modification.
- Annual Tax Return
Legal Entities: File the annual tax return during March.
Individuals: File the annual tax return during April.
- Reporting of Foreign Resident Shareholders
- Submit this report to the SAT by March 31 of each year, covering the three months immediately following the fiscal year-end.
- Electronic Accounting
- Upload electronic accounting records to the SAT portal according to the applicable periods: monthly, quarterly, or semi-annually.
- Reportable Schemes
- Fulfill obligations related to the disclosure of reportable schemes, either by tax advisors or taxpayers themselves, by February of each year.
- Operational Materiality
- Ensure that each transaction conducted with clients or suppliers is supported by sufficient documentation to demonstrate its materiality.
- Compliance with Payment Obligations
- Periodically review tax and contribution payments to avoid delays or inconsistencies that could result in audits or penalties.
Foreign Trade
Companies engaged in foreign trade must comply with the following obligations to ensure the continuity of their programs and avoid penalties:
- Updates to IMMEX and PROSEC Authorizations
- Notify any changes in the tax domicile, plants, warehouses, production processes, or inputs registered under the IMMEX or PROSEC programs.
- Keep the corresponding program valid and updated to ensure the traceability of operations and temporarily imported goods.
- Importers Registry and Specific Sectors
- Verify that the address registered in the importers registry is up to date.
- Make modifications in case of changes to the address or economic activity linked to the registry.
- CIVA and OEA Certifications
- Monitor expiration dates of certifications to initiate their renewal in advance.
- Ensure compliance with deadlines to maintain the fiscal and operational benefits associated with these certifications.
- Annual IMMEX and PROSEC Reports
- Submit the required reports for the automatic renewal of these programs.
- Ensure that the information meets the requirements established by the relevant authorities.
- INEGI and Monthly Reports
- Verify and update address information with the National Institute of Statistics and Geography (INEGI).
- Submit the necessary monthly reports according to applicable regulations.
Regulatory Law
To ensure compliance with local and federal regulations, companies must address the following obligations:
- Mexican Business Information System (SIEM)
- Renew the annual registration in the SIEM as required by applicable legislation.
- Loading and Unloading Permits
- Manage the renewal of permits necessary for loading and unloading operations outside the company’s facilities, where applicable.
- Risk Zone Reports
- Update reports related to risk zones, such as:
Areas near ravines or bodies of water.
- Proximity to PEMEX pipelines or other regulated installations.
- Ensure compliance with applicable local and federal regulations.
- Update reports related to risk zones, such as:
- Internal Civil Protection Plan
- Renew internal civil protection plans at the municipal and state levels. These plans must include:
- Fire prevention measures.
- Evacuation protocols and emergency response procedures.
- Training for personnel on identifying and mitigating specific risks.
- Real Estate – Agrarian
- Property Tax Payment 2025
- Pay the corresponding property tax for the current fiscal year within the established deadlines.
- Property Tax Payment 2025
- Municipal Regulation
- Renew essential municipal permits, such as:
- Operating licenses.
- Registration certificates.
- Valid specific land use permits.
- Property alignment and official numbering.
- Permits for advertisements, billboards, and toxic substances.
- Annual payment for waste collection.
- Renew essential municipal permits, such as:
- Environment (SEMARNAT and State Authorities)
- Waste
- Renew authorizations for hazardous waste and special waste management plans.
- Annually submit the manifest for the generation and final disposal of waste.
- Train personnel on waste management and keep logs and records updated.
- Waste
- Environmental Impact Assessment (MIA)
- Comply with the conditions set forth in the environmental impact assessments at both federal and state levels.
- Stationary Sources
- Renew the Unique Environmental License.
- Submit atmospheric emissions reports in accordance with state operating licenses.
- Water
- Renew concession titles for water use and exploitation with CONAGUA and municipal authorities.
- Submit declarations for volumes used and discharged wastewater.
- Municipal Water Operators
- Renew wastewater discharge permits.
- Submit semi-annual compliance reports and laboratory analysis evidence to the corresponding authority.
- Civil Protection
- Internal Civil Protection Plans
- Renew municipal and state certifications, ensuring they include:
- Emergency and evacuation protocols.
- Fire prevention measures.
- Personnel training.
- Keep compliance certificates up to date.
- Renew municipal and state certifications, ensuring they include:
- Internal Civil Protection Plans
- SENER / CRE
- Energy Compliance
- Submit periodic energy consumption reports through the relevant platforms.
- Update schedules for the Grid Code compliance by load centers.
- Renew the damage insurance registered with ASEA.
- Energy Compliance
- COFEPRIS
- Chemical Precursors and Essential Chemicals
- Submit annual reports on the use and management of these substances in accordance with COFEPRIS regulations.
- Chemical Precursors and Essential Chemicals
At Rivadeneyra Treviño, we are closely monitoring this matter. Our attorneys are available to assist you in complying with the provisions mentioned herein and to guide you through the corresponding process. This document is for informational purposes only and should not be construed as legal advice or opinion.
