On June 9th, 2026, the Decree amending, supplementing, and repealing various provisions of the Federal Law of Administrative Litigation Procedure (“LFPCA”, per its acronym in Spanish) was published in the Official Gazette of the Federation (“DOF”, per its acronym in Spanish). The LFPCA governs proceedings conducted before the Federal Court of Administrative Justice (“TFJA”, per its acronym in Spanish).
These amendments are intended to modernize and streamline federal administrative justice through the incorporation of mandatory procedural deadlines, the strengthening of digital mechanisms, and the updating of various procedural rules applicable to administrative litigation proceedings.
Procedural Deadlines before the TFJA
The amendments introduce new deadlines for the issuance of orders and resolutions by the TFJA, including those related to the admission of claims, amended claims, motions filed by the parties, precautionary measures, and various actions within summary proceedings.
Among other changes, the amendment establishes a general rule whereby motions filed by the parties must be ruled upon within a maximum period of five days, unless the law expressly provides for a different timeframe.
The purpose of these amendments is to reduce processing times and provide greater certainty regarding the development of administrative litigation proceedings.
Summary Proceedings
The amendment introduces several changes aimed at expanding and streamlining the use of summary proceedings, most notably the express inclusion of resolutions issued by federal tax authorities in response to requests for tax refunds arising from favorable tax balances or undue payments, provided that the monetary thresholds established by law are met.
Injunctions
Regarding the injunction of the enforcement of the challenged resolution, two circumstances are established under which the suspension shall be deemed contrary to the public interest or public policy when:
- The continuation of activities or services that require a permit, authorization, or concession issued by the competent federal authority without having obtained such permit, authorization, or concession; and,
- The consummation or continuation of conduct constituting an administrative offense or a criminal offense under the applicable law from which the challenged decision arises is allowed.
Rules Governing Evidence
The amendment introduces significant changes regarding expert evidence, including:
- The establishment of specific deadlines for the submission and ratification of expert reports.
- Reinforcement of the requirement that expert reports be prepared independently and autonomously.
- Possibility of holding hearings to clarify technical matters.
- The strengthening of the powers of the Presiding Magistrate to oversee and evaluate expert evidence.
Digitalization and Formalization of Notifications
The amendment reinforces the use of the Jurisdictional Bulletin (“Boletín Jurisdiccional”) as the primary means of notification in administrative litigation proceedings.
Likewise, it formalizes the procedure for issuing electronic notices and clarifies the points in time at which notifications are deemed to have been legally made and become effective.
In particular, the amendment changes the period after which notifications made through the jurisdictional bulletin become effective, reducing it from three days to two days.
Supplementary Legislation
The reform replaces the Federal Code of Civil Procedure as the supplementary body of law to the LFPCA and, in its place, incorporates the National Code of Civil and Family Procedure.
Expansion of the Judicial Review Appeal
The amendment expands the circumstances under which judicial review appeals (“recurso de revision”) may be filed by tax and administrative authorities, expressly incorporating the possibility of challenging certain resolutions issued in complaint proceedings related to the enforcement of judgments.
The threshold for the admissibility of the judicial review appeals has been amended, requiring that the amount in dispute exceed 27,000 times the Measurement and Update Unit (UMA).
Likewise, it is established that the judicial review appeals may also be filed by the authority when the administrative act or decision is declared null and void due to defects in form or procedural irregularities.
In this regard, a legislative trend is confirmed at expanding the mechanisms through which tax and customs authorities may obtain judicial review of decisions favorable to taxpayers.
From a practical standpoint, this reduces the instances in which a favorable judgment obtained before the TFJA constitutes the final resolution of a tax controversy. This may result in longer proceedings, increased litigation costs, and a prolonged period of legal uncertainty for taxpayers involved in significant tax or customs disputes.
Entry into Force
Although most of the amendments entered into force on June 10th, 2026, the Decree contemplates certain provisions whose implementation will occur gradually, including:
- 180 calendar days following publication: entry into force of the provisions that will allow defendant authorities and interested third parties to appear and file motions electronically, even when the proceedings are conducted through the traditional format.
- 240 calendar days following publication: entry into force of various provisions related to the maximum deadlines applicable to the Court’s judicial actions.
In addition, the decree provides that the expanded availability of the judicial review appeal with respect to resolutions issued in complaint proceedings will only apply to cases initiated after the entry into force of the reform.
The amendment reflects a clear intention to expedite the resolution of administrative proceedings, strengthen the TFJA’s digital mechanisms, and harmonize various procedural rules. Nevertheless, beyond the aspects related to procedural efficiency and digitalization, the expansion of the circumstances under which judicial review appeals may be filed deserves particular attention from taxpayers currently involved in disputes with tax or customs authorities.
Companies facing ongoing or potential administrative litigation proceedings should timely assess the impact of these amendments on their defense strategies, particularly in matters where the possibility of subsequent review by a Collegiate Circuit Court may alter expectations regarding the final resolution of a dispute.
Our team has extensive experience in tax and administrative litigation, enabling us to provide strategic advice and comprehensive support in addressing the new challenges arising from this reform. We will continue to closely monitor the implementation of these amendments and the criteria governing their application, with the objective of helping our clients preserve legal certainty in their operations, anticipate risks, and design effective defense strategies in response to these new procedural developments.
