Mexico published a decree in the Official Gazette on 6 March 2020 that amends the first paragraph of Article 28 of the Mexican Constitution to prohibit tax forgiveness/waivers (condonaciones de impuestos). The purpose of the amendment is to ban the granting of discretionary, periodic, generalized, and large-scale forgiveness of tax debtors’ liabilities by the government.
The decree entered into force the day following its publication in the Official Gazette.