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An analysis by Mijares, Angoitia, Cortés y Fuentes, Taxand Mexico
Ramírez Enrique and Nora Morales from our Mexican firm Mijares, Angoitia, Cortés y Fuentes have published an analysis of Mexico’s General Law on Alternative Dispute Resolution Mechanisms, in force since January 2024. The Law introduces negotiation, mediation, and conciliation as viable alternatives to litigation in administrative matters – potentially including tax disputes – during both administrative and judicial proceedings, provided there is authority approval and scope for settlement.
Agreements reached through these mechanisms are legally binding. In May 2025, regulations were issued for the Public Center of the Federal Administrative Justice Tribunal, outlining procedures for applying these methods. However, key implementation steps such as the appointment of a director and facilitator certification are still pending. Although tax matters are not explicitly excluded, applicability will depend on case-specific validation by certified facilitators and tax authority willingness.
You can read the full analysis in more detail here.
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