Tax effects of the 2025 reform to amparo proceedings and taxpayer protection.

Abstract

OBJECTIVE: To determine whether the tax-related provisions of the 2025 reform to the Amparo Law, published in the Official Gazette of the Federation on October 16, 2025, reconcile the State’s revenue-collection objective with the taxpayer’s right to effective judicial protection, or whether they reinstate the requirement of prior payment.

MATERIAL AND METHOD: Documentary and doctrinal research. The Decree and related legislation—the Federal Tax Code and the Organic Law of the Federal Court of Administrative Justice—were reviewed, as well as the legislative initiative and committee reports, tax revenue data from the OECD and the tax authority, and experience in amparo litigation.

RESULTS: Considered jointly, the deferred admissibility of amparo proceedings against final tax liabilities (Article 107), the restriction on forms of security (Article 135), and the inadmissibility of certain ordinary remedies may, in certain cases, generate an effect functionally similar to prior payment, with a potentially differentiated impact depending on the taxpayer’s liquidity.

CONCLUSIONS: The reform pursues a revenue-collection objective that may be considered legitimate, but its compatibility with effective judicial protection will depend on uniform judicial criteria, the proportional application of tax-related precautionary measures, and the effective exercise of reduction powers.