Constitutional Case Law on Estimated Income Tax

Recently the Plenary of the Supreme Court of Justice (CSJ) issued a judgment dated June 22, 2021, resulting from the unconstitutionality action filed by BDO Legal on behalf of Rubén Bustamante R, against Article 710 of the Tax Code, specifically the third, fourth, fifth and sixth paragraphs of Article 710 of the Tax Code, which develop the mechanism for calculating the estimated income tax (ISR).