On November 3, 2022, the Parliamentary Gazette of the State of Guanajuato (Gaceta Parlamentaria del H. Congreso del Estado de Guanajuato) published Decree Number 111, whereby an Eighth Chapter is added to the Second Title of the Income Law of the State of Guanajuato called “Ecological Taxes for Environmental Remediation”, (the “Decree”).
The Ecological Taxes for Environmental Remediation added to the Income Law of the State of (the “Law”), are the following (jointly, the “Ecological Taxes”):