It was published in the Official Gazette of the Federation on December 9, 2019, and entered into force on January 1, 2020. However, a transitional provision established that: i) the reportable schemes to be disclosed would be those designed, marketed, organized, implemented, or administered as of 2020 or prior to that year when any of their fiscal effects are reflected in fiscal years beginning in 2020; and ii) the deadlines for complying with the obligations would begin to be computed as of January 1, 2021.