{
    "id": 6405,
    "date": "2025-01-15T12:35:53",
    "date_gmt": "2025-01-15T18:35:53",
    "guid": {
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    "modified": "2025-01-15T12:35:53",
    "modified_gmt": "2025-01-15T18:35:53",
    "slug": "general-legal-obligations-2025",
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    "title": {
        "rendered": "GENERAL LEGAL OBLIGATIONS 2025"
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    "content": {
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class=\"elementor-element elementor-element-6f588514 e-con-full e-transform e-flex e-con e-child\" data-id=\"6f588514\" data-element_type=\"container\" 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class=\"elementor-element elementor-element-518c58d3 elementor-position-left elementor-view-default elementor-mobile-position-top elementor-widget elementor-widget-icon-box\" data-id=\"518c58d3\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"33\" height=\"38\" viewbox=\"0 0 33 38\" fill=\"none\"><path d=\"M0.599609 19.0002C0.599609 28.9842 0.887609 37.2402 1.27161 37.2402C2.23161 37.2402 32.2796 19.5762 32.2796 19.0002C32.2796 18.4242 2.23161 0.760231 1.27161 0.760231C0.887609 0.760231 0.599609 8.92023 0.599609 19.0002Z\" fill=\"#6EB4BE\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\t<font color=\"#000\" face=\"Barlow, sans-serif\">General Legal Obligations 2025                                <\/font>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-76f6593b elementor-widget__width-initial elementor-widget elementor-widget-spacer\" data-id=\"76f6593b\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-54a0f095 elementor-absolute elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"54a0f095\" data-element_type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;}\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-70215af2 e-flex e-con-boxed e-con e-parent\" data-id=\"70215af2\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-84836b0 e-con-full e-flex e-con e-child\" data-id=\"84836b0\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7a5c366 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"7a5c366\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1693686 elementor-widget elementor-widget-text-editor\" data-id=\"1693686\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>Dear Client,<br><\/b>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.<\/p>\n<p>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.<br>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.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a46396c elementor-widget elementor-widget-text-editor\" data-id=\"a46396c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div style=\"color: #383838; font-family: Arial, Helvetica, sans-serif; font-size: 10px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400;\"><div style=\"font-family: Arial, Helvetica, sans-serif; font-size: 10px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400;\"><strong>Corporate Law<\/strong><\/div><ol style=\"font-family: Arial, Helvetica, sans-serif; font-size: 10px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400;\"><li><strong>Holding the Annual Ordinary Shareholders\u2019\/Partners\u2019\/Members\u2019 Meeting\u00a0<\/strong><br \/>In compliance with Article 172 of the\u00a0<strong>General Law of Commercial Companies (LGSM)<\/strong>, 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: :<ul><li><span style=\"background-color: rgba(0, 0, 0, 0);\"><strong>Review and Approval of Reports:<\/strong><br \/><\/span>Discuss, approve, or amend the administrators\u2019 report. This report must include a detailed analysis of the company\u2019s progress, the policies implemented, and the main ongoing projects, considering the commissioners\u2019 opinion, if applicable.<\/li><li><strong>Appointments:<\/strong><br \/>Appoint or ratify the sole administrator, the board of directors, and the commissioners or supervisory board, as applicable.<\/li><li><strong>Determination of Emoluments:<\/strong><br \/>Establish the remuneration of administrators and commissioners when not stipulated in the company\u2019s bylaws.<\/li><li><strong style=\"font-size: inherit; background-color: rgba(0, 0, 0, 0);\">Mandatory Documentation:<br \/><\/strong>According to the LGSM, the administrators\u2019 report must include:<ul><li>A report on the accounting policies and criteria applied in preparing the financial statements.<\/li><\/ul><\/li><\/ul><\/li><\/ol><div style=\"font-family: Arial, Helvetica, sans-serif; font-size: 10px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; line-height: 15px;\"><ol type=\"1\"><li style=\"list-style-type: none;\"><ul><li style=\"list-style-type: none;\"><ul type=\"square\"><li>Detailed financial statements, including:<ul type=\"square\"><li>Results obtained during the fiscal year.<\/li><li>Changes in the financial position and equity.<\/li><li>Explanatory notes that complement the financial statements.<\/li><\/ul><\/li><\/ul><\/li><\/ul><\/li><li><strong>Maintenance of the Shareholders\u2019\/Partners\u2019\/Members\u2019 Registry Book and the Capital Variation Book (Corporate Books)<\/strong><br \/>Companies must keep these books updated as stipulated in their bylaws and the LGSM. Movements requiring registration include:<br \/><ul type=\"1\"><li>Modifications to the share capital structure, such as the transfer of shares or equity interests.<\/li><li>Changes in the company name, address, or shareholder composition.<\/li><li>Additionally, any changes in shareholding must be notified through the electronic portal of the Ministry of Economy using the legal representative&#8217;s electronic signature.<\/li><\/ul><\/li><li><strong>Beneficial Owner Identification Manual and File<\/strong><br \/>In accordance with Article 32-B Ter of the Federal Tax Code (CFF), legal entities, trustees, and other legal figures are required to:<ul><li>Prepare and maintain an updated file with reliable, complete, and verifiable information about their beneficial owners.<\/li><li>Provide this information to the Tax Administration Service (SAT) upon request.\u00a0<\/li><\/ul><\/li><\/ol><div>For detailed guidance, we recommend consulting the specific bulletin on beneficial owners published by this law firm.<\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4754662 elementor-widget elementor-widget-text-editor\" data-id=\"4754662\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div style=\"color: #383838; font-family: Arial, Helvetica, sans-serif; font-size: 10px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400;\"><div style=\"font-family: Arial, Helvetica, sans-serif; font-size: 10px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400;\"><p style=\"font-family: Arial, Helvetica, sans-serif; font-size: 10px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; margin-bottom: 0px;\"><strong>Foreign Investment<\/strong><\/p><p style=\"font-family: Arial, Helvetica, sans-serif; font-size: 10px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; margin-bottom: 0px;\">In compliance with the\u00a0<strong>Foreign Investment Law<\/strong>\u00a0and its regulations, Mexican companies with foreign investment in their share capital must fulfill the following obligations with the National Foreign Investment Registry (RNIE):<\/p><ol style=\"font-family: Arial, Helvetica, sans-serif; font-size: 10px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400;\"><li><strong>Quarterly Update Notice<\/strong><br \/>This notice must be submitted within the first 10 business days following the close of the quarter, only when modifications occur in:<ul><li>Name, corporate name, or business name.<\/li><li>Economic activity.<\/li><li>Tax domicile.<\/li><li>Income or expenses exceeding the threshold of $20,000,000 MXN established by the National Foreign Investment Commission.<\/li><\/ul><\/li><li><strong>Annual Economic Report or Renewal of Registration<\/strong><br \/>This report applies when any of the following values exceed $110,000,000 MXN::<ul><li>Initial or final total assets.<\/li><li>Initial or final total liabilities.<\/li><li>Income or costs and expenses in Mexico or abroad.<\/li><\/ul><\/li><li><strong>Submission Calendar:<\/strong><ul><li>Companies whose names begin with the letters \u201cA\u201d to \u201cJ\u201d: during April.<\/li><li>Companies whose names begin with the letters \u201cK\u201d to \u201cZ,\u201d numbers, or other characters: during May.<\/li><\/ul><\/li><li><strong>Cancellation of Registration:<br \/><\/strong>This process must be carried out when commercial activities in Mexico cease or when foreign investment withdraws from the company.<br \/><ul><li>Deadline: 40 business days following the cessation of activities or the withdrawal of foreign investment.<\/li><\/ul><\/li><\/ol><div style=\"font-family: Arial, Helvetica, sans-serif; font-size: 10px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400;\"><strong>Consequences of Non-Compliance<\/strong><\/div><div style=\"font-family: Arial, Helvetica, sans-serif; font-size: 10px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400;\">Failure to submit these notices within the established deadlines may result in fines ranging from 30 to 100 Units of Measurement and Update (UMA) per day.<\/div><\/div><div style=\"font-family: Arial, Helvetica, sans-serif; font-size: 10px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; line-height: 15px;\">\u00a0<\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-deb1225 elementor-widget elementor-widget-text-editor\" data-id=\"deb1225\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div style=\"color: #383838; font-family: Arial, Helvetica, sans-serif; font-size: 10px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400;\"><div style=\"font-family: Arial, Helvetica, sans-serif; font-size: 10px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400;\"><p style=\"font-family: Arial, Helvetica, sans-serif; font-size: 10px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; margin-bottom: 0px;\"><strong>Contracts<\/strong><\/p><p style=\"font-family: Arial, Helvetica, sans-serif; font-size: 10px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; margin-bottom: 0px;\">To ensure the proper operation of the company and regulatory compliance, the following obligations related to contract management and maintenance must be addressed:<\/p><ol style=\"font-family: Arial, Helvetica, sans-serif; font-size: 10px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400;\" start=\"1\" type=\"1\"><li><strong>Renewal of Key Contracts<\/strong><br \/>Review and renew essential contracts for the company\u2019s operations in a timely manner, such as:<ul type=\"1\"><li>Lease agreements.<\/li><li>Service agreements.<\/li><li>Distribution agreements, among others.<\/li><\/ul><\/li><li><strong>Updating Confidentiality Agreements<\/strong><br \/>Amend or renew confidentiality agreements, whether unilateral or bilateral, according to the specific requirements of each case.<\/li><li><strong>Review of Purchase Orders and Work Orders<\/strong><br \/>Update the terms and conditions of these orders in accordance with the company\u2019s internal policies, ensuring alignment with applicable legal provisions.<\/li><li><strong>Monitoring Specialized Service Contracts<\/strong><br \/>erify the validity of contracts related to the provision of specialized services in compliance with obligations under the\u00a0<strong>REPSE\u00a0<\/strong>(Registry of Specialized Services or Specialized Works Providers):<br \/><ul type=\"1\"><li>Note that the permits granted in this area are valid for three years.<\/li><li>Manage the necessary renewals to avoid non-compliance.<\/li><\/ul><\/li><\/ol><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e446506 elementor-widget elementor-widget-text-editor\" data-id=\"e446506\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div style=\"color: #383838; font-family: Arial, Helvetica, sans-serif; font-size: 10px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400;\"><div style=\"font-family: Arial, Helvetica, sans-serif; font-size: 10px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400;\"><p style=\"font-family: Arial, Helvetica, sans-serif; font-size: 10px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; margin-bottom: 0px;\"><strong>Immigration Law<\/strong><\/p><ol style=\"font-family: Arial, Helvetica, sans-serif; font-size: 10px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400;\"><li><strong>Updating the Employer Registration Certificate<br \/><\/strong>Companies with foreign employees directly on their payroll must keep their certificate updated with the National Institute of Migration (INM)..<ul><li><strong>Reasons for updating:<\/strong><ul><li>Submission of the previous fiscal year\u2019s tax return.<\/li><li>Changes in legal representatives, tax domicile, or corporate name registered with Migration authorities.<\/li><\/ul><\/li><\/ul><\/li><li><strong>Renewal of Temporary Residence Immigration Forms<\/strong><br \/><ul><li>Manage the renewal of immigration forms for foreign employees who continue working for the company.<\/li><li>This procedure must be carried out with the INM well in advance of the permit&#8217;s expiration date.<\/li><\/ul><\/li><\/ol><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8cd21e9 elementor-widget elementor-widget-text-editor\" data-id=\"8cd21e9\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div style=\"color: #383838; font-family: Arial, Helvetica, sans-serif; font-size: 10px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400;\"><div style=\"font-family: Arial, Helvetica, sans-serif; font-size: 10px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400;\"><p style=\"font-family: Arial, Helvetica, sans-serif; font-size: 10px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; margin-bottom: 0px;\"><strong>Trademarks and Intellectual Property<\/strong><\/p><ol style=\"font-family: Arial, Helvetica, sans-serif; font-size: 10px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400;\"><li><strong>Declarations of Trademark Use<\/strong><br \/><ul><li>Submit declarations of use in the following cases:<ul><li>Upon renewing a trademark registration.<\/li><li>Three years after the date of granting the registration, to maintain its validity.<\/li><\/ul><\/li><\/ul><\/li><li><strong>Updating Registrations<\/strong><br \/><ul><li>Update registrations in cases of changes in ownership or the owner&#8217;s domicile.<\/li><li>Modify registrations if the trademark has undergone changes in its graphic elements or in the associated products\/services.<\/li><\/ul><\/li><li><strong>Management of Trademark Licenses and Usage<\/strong><br \/><ul><li><p style=\"margin-bottom: 0px;\">Record trademark licenses granted to third parties.<\/p><\/li><li><p style=\"margin-bottom: 0px;\">Ensure that trademarks not directly exploited have licensing agreements in place for authorized users.<\/p><\/li><\/ul><\/li><li><strong>Protection of Trade Secrets<\/strong><br \/><ul><li><p style=\"margin-bottom: 0px;\">Implement internal protocols to maintain confidential information as a trade secret, restricting access to authorized personnel only.<\/p><p style=\"margin-bottom: 0px;\">\u00a0<\/p><\/li><li><p style=\"margin-bottom: 0px;\">Verify and update confidentiality agreements and trade secret disclosure records.<\/p><\/li><\/ul><\/li><li><strong>Software and Computer Systems<\/strong><br \/><ul><li>Update registrations for software and computer systems to reflect current versions, including new modules and functionalities.<\/li><\/ul><\/li><li><strong>Annual Verification of Trademark Use<\/strong><br \/><ul><li>Compile files demonstrating effective use of the trademark within national territory, with evidence that can be presented to authorities if required.<\/li><\/ul><\/li><\/ol><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e689430 elementor-widget elementor-widget-text-editor\" data-id=\"e689430\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div style=\"color: #383838; font-family: Arial, Helvetica, sans-serif; font-size: 10px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400;\"><div style=\"font-family: Arial, Helvetica, sans-serif; font-size: 10px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400;\"><p style=\"font-family: Arial, Helvetica, sans-serif; font-size: 10px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; margin-bottom: 0px;\"><strong>Labor Law<\/strong><\/p><p style=\"font-family: Arial, Helvetica, sans-serif; font-size: 10px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; margin-bottom: 0px;\">Companies must address the following labor obligations to ensure compliance with current legal provisions:<\/p><ol style=\"font-family: Arial, Helvetica, sans-serif; font-size: 10px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400;\"><li><strong>Training and Skills Development<\/strong><br \/><ul><li>Submit the list of certificates for skills acquired by employees to the Ministry of Labor and Social Welfare (STPS).<\/li><li>Update and renew training and skills development programs as required.<\/li><\/ul><\/li><li><strong>Profit Sharing<\/strong><br \/><ul><li><p style=\"margin-bottom: 0px;\">Prepare and deliver the necessary documents for profit-sharing payments within the deadlines established by law.<\/p><\/li><\/ul><\/li><li><strong>Collective Bargaining Agreements<\/strong><ul><li>Review collective bargaining agreements according to their validity and ensure compliance with the latest labor reforms.<\/li><li><p style=\"margin-bottom: 0px;\">Publish the full text of the collective bargaining agreement at workplaces when applicable.<\/p><\/li><\/ul><\/li><li><strong>NOM-035-STPS-2018 (Psychosocial Risk Factors)<\/strong><br \/><ul><li>Conduct evaluations on psychosocial risks, organizational environment, and severe traumatic events, based on the workplace size.<\/li><li>Monitor and ensure compliance with this standard.<\/li><\/ul><\/li><li><strong>Safety and Hygiene<\/strong><br \/><ul><li>Carry out inspection tours through the Joint Safety and Hygiene Commission.<\/li><li>Update seniority charts with this commission.<\/li><li>Post regulations and official standards on safety and hygiene at workplaces.<\/li><\/ul><\/li><li><strong>Labor Benefits<\/strong><br \/><ul><li>\u00a0Ensure the payment of mandatory benefits, such as:<ul><li>Vacation and vacation bonus.<\/li><li>Christmas bonus, no later than December 19.<\/li><\/ul><\/li><\/ul><\/li><li><strong>Reporting Workplace Accidents<\/strong><br \/><ul><li>Notify the STPS of any workplace accidents within 72 hours of their occurrence.<\/li><\/ul><\/li><li><strong>Individual Contracts and Labor Reforms<\/strong><br \/><ul><li>Keep labor contracts current and updated in compliance with recent legal provisions, including telework arrangements.<\/li><li>Include protocols to prevent gender discrimination and address cases of workplace or sexual harassment.<\/li><\/ul><\/li><li><strong>REPSE Obligations<\/strong><br \/><ul><li>Submit the quarterly report on specialized service contracts to the IMSS and INFONAVIT by the deadlines of January 17, May 17, and September 17.<\/li><\/ul><\/li><\/ol><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2f7392a elementor-widget elementor-widget-text-editor\" data-id=\"2f7392a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div style=\"color: #383838; font-family: Arial, Helvetica, sans-serif; font-size: 10px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400;\"><div style=\"font-family: Arial, Helvetica, sans-serif; font-size: 10px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400;\"><p style=\"font-family: Arial, Helvetica, sans-serif; font-size: 10px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; margin-bottom: 0px;\"><strong>Tax Law<\/strong><\/p><p style=\"font-family: Arial, Helvetica, sans-serif; font-size: 10px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; margin-bottom: 0px;\">Companies must address the following tax obligations to comply with legal provisions and avoid penalties:<\/p><ol style=\"font-family: Arial, Helvetica, sans-serif; font-size: 10px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400;\"><li><strong>Compliance Opinion<\/strong><br \/><ul><li><p style=\"margin-bottom: 0px;\">Verify the compliance opinion quarterly on the\u00a0<strong>SAT\u00a0<\/strong>portal, as well as with\u00a0<strong>IMSS\u00a0<\/strong>and\u00a0<strong>INFONAVIT<\/strong>, ensuring it remains in a positive status.<\/p><\/li><\/ul><\/li><li><strong>\u00a0Information on Partners and Shareholders<\/strong><br \/><ul><li><p style=\"margin-bottom: 0px;\">Keep the information on partners and shareholders updated with the\u00a0<strong>SAT<\/strong>.<\/p><\/li><li><p style=\"margin-bottom: 0px;\">In case of changes, submit the corresponding notices within 30 business days of the modification.<\/p><\/li><\/ul><\/li><li><strong>Annual Tax Return<\/strong><br \/><ul><li><p style=\"margin-bottom: 0px;\">Legal Entities: File the annual tax return during March.<\/p><\/li><li><p style=\"margin-bottom: 0px;\">Individuals: File the annual tax return during April.<\/p><\/li><\/ul><\/li><li><strong>Reporting of Foreign Resident Shareholders<\/strong><br \/><ul><li>Submit this report to the SAT by March 31 of each year, covering the three months immediately following the fiscal year-end.<\/li><\/ul><\/li><li><strong>Electronic Accounting<\/strong><br \/><ul><li>Upload electronic accounting records to the SAT portal according to the applicable periods: monthly, quarterly, or semi-annually.<\/li><\/ul><\/li><li><strong>Reportable Schemes<\/strong><br \/><ul><li>Fulfill obligations related to the disclosure of reportable schemes, either by tax advisors or taxpayers themselves, by February of each year.<\/li><\/ul><\/li><li><strong>Operational Materiality<\/strong><br \/><ul><li>Ensure that each transaction conducted with clients or suppliers is supported by sufficient documentation to demonstrate its materiality.<\/li><\/ul><\/li><li><strong>Compliance with Payment Obligations<\/strong><br \/><ul><li>Periodically review tax and contribution payments to avoid delays or inconsistencies that could result in audits or penalties.<\/li><\/ul><\/li><\/ol><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-64f4139 elementor-widget elementor-widget-text-editor\" data-id=\"64f4139\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div style=\"color: #383838; font-family: Arial, Helvetica, sans-serif; font-size: 10px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400;\"><div style=\"font-family: Arial, Helvetica, sans-serif; font-size: 10px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400;\"><p style=\"font-family: Arial, Helvetica, sans-serif; font-size: 10px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; margin-bottom: 0px;\"><strong>Foreign Trade<\/strong><\/p><p style=\"font-family: Arial, Helvetica, sans-serif; font-size: 10px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; margin-bottom: 0px;\">Companies engaged in foreign trade must comply with the following obligations to ensure the continuity of their programs and avoid penalties:<\/p><ol style=\"font-family: Arial, Helvetica, sans-serif; font-size: 10px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400;\"><li><strong>Updates to IMMEX and PROSEC Authorizations<\/strong><br \/><ul><li>Notify any changes in the tax domicile, plants, warehouses, production processes, or inputs registered under the IMMEX or PROSEC programs.<\/li><li>Keep the corresponding program valid and updated to ensure the traceability of operations and temporarily imported goods.<\/li><\/ul><\/li><li><strong>Importers Registry and Specific Sectors<\/strong><br \/><ul><li>Verify that the address registered in the importers registry is up to date.<\/li><li>Make modifications in case of changes to the address or economic activity linked to the registry.<\/li><\/ul><\/li><li><strong>CIVA and OEA Certifications<\/strong><br \/><ul><li>Monitor expiration dates of certifications to initiate their renewal in advance.<\/li><li>Ensure compliance with deadlines to maintain the fiscal and operational benefits associated with these certifications.<\/li><\/ul><\/li><li><strong>Annual IMMEX and PROSEC Reports<\/strong><br \/><ul><li>Submit the required reports for the automatic renewal of these programs.<\/li><li>Ensure that the information meets the requirements established by the relevant authorities.<\/li><\/ul><\/li><li><strong>INEGI and Monthly Reports<\/strong><br \/><ul><li>Verify and update address information with the National Institute of Statistics and Geography (INEGI).<\/li><li>Submit the necessary monthly reports according to applicable regulations.<\/li><\/ul><\/li><\/ol><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8e013b7 elementor-widget elementor-widget-text-editor\" data-id=\"8e013b7\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"color: #383838; font-family: Arial, Helvetica, sans-serif; font-size: 10px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; margin-bottom: 0px;\"><strong>Regulatory Law<\/strong><\/p><p style=\"color: #383838; font-family: Arial, Helvetica, sans-serif; font-size: 10px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; margin-bottom: 0px;\">To ensure compliance with local and federal regulations, companies must address the following obligations:<\/p><ol><li><strong>Mexican Business Information System (SIEM)<\/strong><ul><li>Renew the annual registration in the SIEM as required by applicable legislation.<\/li><\/ul><\/li><li><strong>Loading and Unloading Permits<\/strong><ul><li>Manage the renewal of permits necessary for loading and unloading operations outside the company\u2019s facilities, where applicable.<\/li><\/ul><\/li><li><strong>Risk Zone Reports<\/strong><ul><li>Update reports related to risk zones, such as:<ul><li><p style=\"margin-bottom: 0px;\">Areas near ravines or bodies of water.<\/p><\/li><li>Proximity to PEMEX pipelines or other regulated installations.<\/li><\/ul><\/li><li>Ensure compliance with applicable local and federal regulations.<\/li><\/ul><\/li><li><strong>Internal Civil Protection Plan<\/strong><ul><li>Renew internal civil protection plans at the municipal and state levels. These plans must include:<\/li><li>Fire prevention measures.<\/li><li>Evacuation protocols and emergency response procedures.<\/li><li>Training for personnel on identifying and mitigating specific risks.<\/li><\/ul><\/li><li><strong style=\"background-color: rgba(0, 0, 0, 0);\">Real Estate &#8211; Agrarian<\/strong><ul><li><strong style=\"background-color: rgba(0, 0, 0, 0);\">Property Tax Payment 2025<\/strong><ul><li>Pay the corresponding property tax for the current fiscal year within the established deadlines.<\/li><\/ul><\/li><\/ul><\/li><li><strong style=\"font-size: inherit; background-color: rgba(0, 0, 0, 0);\">Municipal Regulation<\/strong><ul><li>Renew essential municipal permits, such as:<ul><li>Operating licenses.<\/li><li>Registration certificates.<\/li><li>Valid specific land use permits.<\/li><li>Property alignment and official numbering.<\/li><li>Permits for advertisements, billboards, and toxic substances.<\/li><li>Annual payment for waste collection.<\/li><\/ul><\/li><\/ul><\/li><li><strong style=\"font-size: inherit; background-color: rgba(0, 0, 0, 0);\">Environment (SEMARNAT and State Authorities)<\/strong><ul><li><strong style=\"background-color: rgba(0, 0, 0, 0);\">Waste<\/strong><ul><li>Renew authorizations for hazardous waste and special waste management plans.<\/li><li>Annually submit the manifest for the generation and final disposal of waste.<\/li><li>Train personnel on waste management and keep logs and records updated.<\/li><\/ul><\/li><\/ul><\/li><li><strong style=\"background-color: rgba(0, 0, 0, 0);\">Environmental Impact Assessment (MIA)<\/strong><ul><li>Comply with the conditions set forth in the environmental impact assessments at both federal and state levels.<\/li><\/ul><\/li><li><strong style=\"background-color: rgba(0, 0, 0, 0);\">Stationary Sources<\/strong><ul><li>Renew the Unique Environmental License.<\/li><li>Submit atmospheric emissions reports in accordance with state operating licenses.<\/li><\/ul><\/li><li><strong style=\"background-color: rgba(0, 0, 0, 0);\">Water<\/strong><ul><li>Renew concession titles for water use and exploitation with CONAGUA and municipal authorities.<\/li><li>Submit declarations for volumes used and discharged wastewater.<\/li><li><strong>Municipal Water Operators<\/strong><ul><li>Renew wastewater discharge permits.<\/li><li>Submit semi-annual compliance reports and laboratory analysis evidence to the\u00a0<strong>corresponding\u00a0<\/strong>authority.<\/li><\/ul><\/li><\/ul><\/li><li><strong style=\"background-color: rgba(0, 0, 0, 0);\">Civil Protection<\/strong><ul><li><strong style=\"background-color: rgba(0, 0, 0, 0);\">Internal Civil Protection Plans<\/strong><ul><li>Renew municipal and state certifications, ensuring they include:<ul><li>Emergency and evacuation protocols.<\/li><li>Fire prevention measures.<\/li><li>Personnel training.<\/li><\/ul><\/li><li>Keep compliance certificates up to date.<\/li><\/ul><\/li><\/ul><\/li><li><strong style=\"background-color: rgba(0, 0, 0, 0);\">SENER \/ CRE<\/strong><ul><li><strong style=\"background-color: rgba(0, 0, 0, 0);\">Energy Compliance<\/strong><ul><li>Submit periodic energy consumption reports through the relevant platforms.<\/li><li>Update schedules for the\u00a0<strong style=\"background-color: rgba(0, 0, 0, 0);\">Grid Code<\/strong><span style=\"background-color: rgba(0, 0, 0, 0);\">\u00a0compliance by load centers.<\/span><\/li><li>Renew the damage insurance registered with\u00a0<strong style=\"background-color: rgba(0, 0, 0, 0);\">ASEA<\/strong><span style=\"background-color: rgba(0, 0, 0, 0);\">.<\/span><\/li><\/ul><\/li><\/ul><\/li><li><strong style=\"background-color: rgba(0, 0, 0, 0);\">COFEPRIS<\/strong><ul><li><strong style=\"background-color: rgba(0, 0, 0, 0);\">Chemical Precursors and Essential Chemicals<\/strong><ul><li>Submit annual reports on the use and management of these substances in accordance with\u00a0<strong style=\"background-color: rgba(0, 0, 0, 0);\">COFEPRIS\u00a0<\/strong><span style=\"background-color: rgba(0, 0, 0, 0);\">regulations.<\/span><\/li><\/ul><\/li><\/ul><\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a761ce0 elementor-widget elementor-widget-text-editor\" data-id=\"a761ce0\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"font-family: Arial, Helvetica, sans-serif; font-size: 10px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; margin-bottom: 0px;\">At <strong>Rivadeneyra Trevi\u00f1o<\/strong>, 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.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-38dde278 e-flex e-con-boxed e-con e-parent\" data-id=\"38dde278\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6a8848af elementor-widget elementor-widget-spacer\" data-id=\"6a8848af\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-58badad5 e-flex e-con-boxed e-con e-parent\" data-id=\"58badad5\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-50ba8256 e-con-full e-flex e-con e-child\" data-id=\"50ba8256\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-3aa6dbe1 e-con-full e-flex e-con e-child\" data-id=\"3aa6dbe1\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-753880f7 e-con-full e-flex e-con e-child\" data-id=\"753880f7\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3925d17 elementor-widget elementor-widget-image\" data-id=\"3925d17\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"512\" height=\"512\" src=\"https:\/\/rivtrev.com\/wp-content\/uploads\/2024\/02\/cropped-logo-riva.png\" class=\"attachment-large size-large wp-image-2217\" alt=\"\" srcset=\"https:\/\/rivtrev.com\/wp-content\/uploads\/2024\/02\/cropped-logo-riva.png 512w, https:\/\/rivtrev.com\/wp-content\/uploads\/2024\/02\/cropped-logo-riva-300x300.png 300w, https:\/\/rivtrev.com\/wp-content\/uploads\/2024\/02\/cropped-logo-riva-150x150.png 150w, https:\/\/rivtrev.com\/wp-content\/uploads\/2024\/02\/cropped-logo-riva-270x270.png 270w, https:\/\/rivtrev.com\/wp-content\/uploads\/2024\/02\/cropped-logo-riva-192x192.png 192w, https:\/\/rivtrev.com\/wp-content\/uploads\/2024\/02\/cropped-logo-riva-180x180.png 180w, https:\/\/rivtrev.com\/wp-content\/uploads\/2024\/02\/cropped-logo-riva-32x32.png 32w\" sizes=\"(max-width: 512px) 100vw, 512px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-34982c00 e-con-full e-flex e-con e-child\" data-id=\"34982c00\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6a346d9c elementor-widget elementor-widget-heading\" data-id=\"6a346d9c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Rivadeneyra Trevi\u00f1o <br><span style=\"color: #6eb4be\">rivtrev@rivtrev.com\u200b <\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-37fff02f e-con-full e-flex e-con e-child\" data-id=\"37fff02f\" data-element_type=\"container\">\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-344e6d6f e-con-full e-flex e-con e-child\" data-id=\"344e6d6f\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-60d6ddf 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