On Thursday, June 8, 2023, the Ministry of Labor and Social Welfare (Secretaría del Trabajo y Previsión Social) published in the Mexican Official Gazette, the Mexican Official Standard NOM-037-STPS-2023, Telework- Conditions of Safety and Health at work, which establishes the obligations of the employer, of the employees under telework modality and the conditions of safety and health at work.

Among the obligations of the employer, we find the following:

• Have a list of the employees in telework modality.

• The workplaces must have connectivity and have the conditions of safety and health at work.

• A written telework policy must be established that complies with the provisions of the collective employment agreement or the internal labor regulations, establishing the duration of the agreed working hours, including the right to rest breaks and disconnection.

• Inform employees about the risks related to telework and the potential exposure to agents and risk factors.

• Have a Checklist of safety and health conditions in telework.

• Establish the process to change from in-person work to telework modality and vice versa.

• Provide the employee with an ergonomic chair and the necessary supplies to fulfill the work.

• Provide training to the employees at least once a year and give maintenance to the equipment.

• Perform the corresponding medical examinations and have mechanisms for addressing cases of domestic violence.

Likewise, NOM-037-STPS-2023 indicates the obligations that must be fulfilled by persons working under the telework modality, including:

• Complying with the telework policy.

• Reporting any alteration of the safety and health conditions at work that hinder the development of telework.

• Safeguarding and maintaining in good condition the equipment, materials, tools, and ergonomic furniture provided by the employer to carry out telework.

• Observing the provisions regarding safety and health at work and undergoing medical examinations.

• Complying with the employer's data protection and information security policies and restrictions on their use and storage.

• Notifying the employer in writing of any change of permanent or temporary address to the agreed-upon place of work.

• Participating in risk information processes related to their telework activities and the training provided by the employer, as well as attending inperson or virtual meetings organized to prevent social isolation.

• Reporting work-related risks suffered.

NOM-037-STPS-2023 also establishes safety and health conditions at work to prevent occupational hazards caused by physical agents, ergonomic risk factors, and psychosocial risk factors.

The Mexican Official Standard 037 will come into force in December 2023 and can be consulted at the following link:

https://www.dof.gob.mx/nota_detalle.php?codigo=5691672&fecha=08/06/2023#gsc.tab=0

As of January 1, 2023, rule 2.7.1.48, in the Miscellaneous Tax Resolution for 2023 (“Resolución Miscelánea Fiscal para 2023”) came into force with the purpose of establishing the facility by means of which the necessary information for a correct payroll invoice may be requested through the Tax Authority’s Portal (“Portal del SAT”).

In this regard, the rule establishes that for purposes of issuing invoices with the requirements of the CFDI 4.0 version, those who make payments for salaries and in general for the rendering of a subordinated personal service, that is, employers, who are obliged to issue a CFDI for such concepts, may request from the tax authority through the Tax Authority’s Portal, the information relative to the registration in the Federal taxpayer registration (“RFC” per its acronym in Spanish) of the persons to whom they make the aforementioned payments, that is, the employees.

This request can be made as long as during the last 12 months, the applicant (the employer) has made payments to the employees for the same concepts in terms of the Mexican Income Tax Law (“Ley del Impuesto sobre la Renta”).

The persons obliged to issue CFDIs may make the aforementioned request a only once , in accordance with thr form 320/CFF "Request for data in the RFC of salaried employees", included in Annex 1-A of the Miscellaneous Tax Resolution. for 2023, up to March 31st, 2023.

To make the request you must comply with the following requirements:

• “RFC” of the employee.

• To have a password.

• Not to be published in the blacklists of the Tax Authority, referred to in articles 69 and 69-B of the Federal Tax Code (“Código Fiscal Federal”), except for forgiven credits.

• To have issued CFDI for the concepts of salaries and in general for the rendering of a subordinated personal service, at least once in the last 12 months to the workers whose information is requested

• To have filed your annual tax return for the immediately preceding fiscal year.

Once the aforementioned requirements and conditions are met, the Tax Authority will send an acknowledgement of response with the workers' RFC registration data. If the requirements and conditions are not met, the Tax Authority will issue an acknowledgement of response indicating the reason why the request did not proceed. The term for the Tax Authority to solve the procedure is 10 business days.

On January 16, 2023, it was published in the Federal Official Gazette, the Decree by which the Tariff of the Import and Export General Duty Act is Modified (the "Decree") regarding the export tariff applicable to white flour corn.

By virtue of said Decree, from January 17, 2023, through June 30, 2023, it is imposed an export tariff on white flour corn at a rate of 50% ad valorem. Among the considerations for this measure, the Decree mentions that white corn is an essential dietary product in Mexico, so it is necessary to guarantee a sufficient supply for the domestic market, thereby seeking to stabilize its price.

It is important to note that the imposition of an export tariff at a rate of 50% on white flour corn could entail a breach to the General Agreement on Tariffs and Trade, as well as to other trade agreements to which Mexico is a party, provided that the measure is not duly justified, which several analysts consider that it is not justified1 which could lead to legal claims against Mexico. ¹, which could lead to legal actions against Mexico.

1 Instituto Mexicano para la Competitividad. Los Aranceles a la Exportación de Maíz Blanco Arriesgan la Competitividad de México. Disponible en: https://imco.org.mx/los-aranceles-a-la-exportacion-de-maiz-blanco-arriesgan-la-competitividad-de-mexico/. Consultado el 30 de enero de 2023.

On December 16, 2022, the decree reforming, adding, and repealing various provisions of the Regulations of the General Law for Tobacco Control was published in the Official Gazette of the Federation.

The purpose of this regulation is to protect the population against exposure to tobacco smoke in any physical area with access to the public, to establish the guidelines to be observed by those responsible for smoke-free spaces, as well as to implement areas exclusively for smoking. These areas must be located only in open air spaces, in which it is prohibited to provide any service or food consumption, as well as to carry out social activities. Likewise, it seeks to protect personnel exposed to tobacco smoke and to promote actions to reduce consumption, morbidity and mortality caused by such consumption and exposure.

One of the most significant changes in this amendment is the distinction made between the terms "physical area with access to the public" and "open space", with the former referring to any space covered by a roof, with at least two walls, regardless of the material with which it was built and whether the structure is permanent or temporary; and the latter to that which has no roof, is not limited by a wall, regardless of the material and whether the structure is permanent or temporary. Finally, an enclosed space is understood as any space, whether public or private, that is totally or partially roofed between one or more walls, regardless of the material with which it was built, or whether the structure is temporary or permanent and that is a place accessible to the general public or of common use.

As of this regulation, at all entrances to 100 percent smoke-free spaces, administrators are required to post a sign stating: "It is prohibited to smoke, consume or have lit any tobacco or nicotine product". The entrances and the interior of such spaces must have signs indicating to people that it is a 100 percent smoke-free space, signs with warning legends about the non-compliance and the telephone number to file complaints.

For more information please visit the following link: https://www.dof.gob.mx/nota_detalle.php?codigo=5674791&fecha=16/12/2022#gsc.tab=0

Last Tuesday, December 27, 2022, the update factor to the total annual income of a Simplified Stock Company (Sociedad por Acciones Simplificada S.A.S) was published in the Official Gazette of the Federation (Diario Oficial de la Federación), in accordance with the provisions of article 260 of the General Law of Commercial Companies (Ley General de Sociedades Mercantiles or LGSM).

The figure of Simplified Stock Company, was created in 2016 with the purpose of facilitating the procedures for the incorporation of a company, establishing that the total annual income of this type of companies may not exceed 5 million pesos since in case of exceeding the respective amount, the Simplified Stock Company must be transformed into another corporate regime contemplated in the LGSM and in the event that the shareholders do not carry out such transformation, they will be liable to third parties, subsidiary, jointly and severally, and unlimitedly; however, such amount will be updated annually on the first of January of each year, for which the update factor corresponding to the period from December of the penultimate year to the month of December immediately preceding that for which the update is made will be taken into consideration, and will be obtained in accordance with article 17-A of the Federal Tax Code.

For this year 2023, the update factor to the total annual income of a Simplified Stock Company corresponds to 1.0780, and the total annual income may not exceed $ 6,783,425.40 (Six million seven hundred and eighty-three thousand four hundred twenty-five pesos 40/100 M.N.).

On August 31, 2022, the Regulations for the Control of Parking on Public Roads for Mexico City were published in Mexico City Official Gazette (the “Regulations”), same that became effective this September 1 and that, among other issues, include provisions regarding granting of concessions or permits for the operation of parking meters in authorized areas.

The Regulations also provide (i) obligations that users of parking meters must fulfill, in addition to other applicable law provisions; and (ii) the requirements so that the residents of areas with parking meters may obtain a permit exempting them from the payment of parking tariffs, which only be granted to real estate owners or possessors for residential use, provided that the vehicle for which the permit is granted has Mexico City's license plates.

Said permit will be valid for two years as of the date of granting.

On July 22, 2022, the notice announcing the registration of the recognition in the United Mexican States territory of the abroad protected Geographical Indication “Ron de Guatemala” was published in the Federal Official Gazette pursuant to Articles 315 and 324 of the Federal Law for the Protection of Industrial Property, by which it is recognized:

1. The “Asociación Nacional de Fabricantes de Alcoholes y Licores” of Guatemalan nationality as the holder of the Geographical Indication.

2. The geographic zone, within the Guatemalan Republic, of production, distillation, and aging of the product.

The above, for the protection of the Geographical Indication mentioned in terms of the applicable law and the International Treaties on the subject to which Mexico is a party.

In this sense, the Inter-American Commission on Human Rights (“IACHR”) presented said case before the CoIDH, on May 6, 2021, because in the criminal process of the alleged victims, they would have been tortured, in addition to the fact that violations were presented. to due process, to the principle of presumption of innocence, to the right of defense, and to personal liberty.

The IACHR in its Merits Report, among others, concluded that a) the Mexican State would be internationally responsible for the violation of the rights established in articles 5.1, 5.2, 7.1, 7.2, 7.3, 7.4, 7.5, 7.6, 8.1, 8.2 , 8.3 and 25 of the American Convention on Human Rights, in relation to its article 1.1, as well as article 2 regarding the application of the figure of arraigo and preventive detention, and b) the Mexican State would have violated articles 1, 6 and 8 of the Inter-American Convention to Prevent and Punish Torture.

In this sense, through the public hearing of August 26, 2022, the IACtHR discussed the case, where it was analyzed whether or not the informal preventive detention in Mexico violates human rights, as well as the need to eliminate it from the Federal Constitution.

In her intervention, the Commissioner of the IACHR pointed out that: (i) the victims suffered arbitrary detention -in violation of the principle of innocence-, (ii) in the different case “Montesinos vs. Ecuador”, that Court would have already resolved the unconventionality of a figure that authorizes arrests based on the seriousness of the crime and presumed responsibility of the persons -because it implies an arbitrary detention contrary to the presumption of innocence-, and (iii) it would be important that the IACtHR expressly indicates through its sentence, that the constitutional restrictions cannot prevail over the American Convention -nor the interpretations of said Court if they are more protective-.

For his part, the representative of the Mexican State pointed out that the figure of the arraigo remains as a reminiscence in the Constitution for certain cases, added to the fact that to date there are 2 draft sentences in the Supreme Court of Justice of the Nation (“SCJN”) that address the unconventionality of the informal preventive detention established, among others, in article 19 of the Constitution -namely, (i) the amparo under review 355/2021, and (ii) the unconstitutionality action 130/2019 and its accumulated 136/ 2019, which are listed for discussion and resolution in the coming days, in the Plenary of the SCJN-.
Dr. José Ramón Cossío -Retired Minister of the SCJN- was also present at said hearing as an expert, in whose speech he stated that, although justified pretrial detention is feasible in Mexico, unofficial pretrial detention is not, in addition to that, in the event that informal pre-trial detention is eliminated, the State would still have sufficient elements to order such a measure if it deems it necessary - depending on the case.

To date, the phase of final arguments is pending, and the issuance of the corresponding sentence. We will keep you informed.

For more information: https://www.youtube.com/watch?v=bEYQx7esidI

Specifically, it required INSABI the following data: Yo) the code for medicine from the National Compendium of Health Supplies; ii) the complete and clear description of each medication; iii) the pieces awarded per medication; i) the price awarded per drug; i) the amount per medication; Y saw) the supplier/distributor of the adjudicated medicine.

However, INSABI determined that the requested information would be classified as reserved; therefore, said determination was appealed by means of an appeal for review.

In this sense, the INAI Plenary decided to revoke the response made by INSABI to the appellant, instructing said authority to deliver to the appellant the awards of the consolidated purchase of medicines for the second half of 2022, organized by UNOPS .

It is important to point out that said resolution is not yet final.
For more information visit: http://consultas.ifai.org.mx/Sesionessp/Consultasp