SPANISH

ASSOCIATES

At HOYGM, our associates, with more than 30 years of experience, represent the essence of what sets us apart: experience, passion, discipline, ethics and commitment. Each of our leaders combines a deep understanding of tax regulations with imperative personalized service. Their background allows them to provide innovative technical solutions, translating the complexity of tax laws into competitive advantages for our clients.

Noé Hernández Ortiz

I am a Certified Public Accountant graduated from the Instituto Tecnológico Autónomo de México (ITAM) and I am certified by the Instituto Mexicano de Contadores Públicos. My career of more than three decades in tax consulting, focused on industries as diverse as pharmaceuticals, real estate, manufacturing, chemicals and services, attest to my comprehensive and versatile knowledge of tax matters.

Driven by my passion for taxes, I complemented my academic training with a specialization in Tax Law, the study of Corporate Law at ITAM and a Master's Degree in Taxation at the Instituto de Especialización para Ejecutivos. This solid academic preparation, together with my commitment to the development of the profession, led me to found the firm Hernández Ortiz y García Montiel in 2010, after accumulating experience, including the position of associate, in firms dedicated to tax consulting.

For more than two decades I have taught at ITAM, transmitting to students my strategic vision and enthusiasm for the subject. In addition, I have actively participated in working commissions on tax issues at the Instituto Mexicano de Ejecutivos de Finanzas (IMEF), the Colegio de Contadores Públicos de México (CCPM) and the Instituto Mexicano de Contadores Públicos (IMPC), even chairing the Comisión de Síndicos del Contribuyente of the IMCP on a couple of occasions. My dedication and prestige have been recognized by being named among “The Most Important Tax Practitioners in Mexico” by Defensa Fiscal Magazine for multiple years.

I have published several articles in specialized tax magazines, and I am a lecturer in several forums nationwide.

For me, each consultancy is an opportunity of service and an intellectual challenge. My commitment is to put my extensive experience at the service of our clients, helping them to safely and efficiently navigate the Mexican tax landscape.

I am proud to work with Laura, Alberto and the entire HOYGM team because I have found the values of life and work with which I profess to act.

Associates

Experiencias

  • Más de 30 años de experiencia
  • Socio Director en Hernández Ortiz y García Montiel, S.C.
  • Socio en la firma Márquez Ojeda y Compañía, S.C. (2002-2010)

Asuntos Representativos

  • Participamos en reestructuras corporativas por USD XXXXXXXX
  • Logramos importantes devoluciones de saldos a favor para empresas farmacéuticas, comerciales, de servicios de publicidad en línea que en su conjunto suman aproximadamente USD 30 millones.
  • Reestructuras inmobiliarias

Membresias

  • Comisión de Síndicos del Contribuyente del Instituto Mexicano de Contadores Públicos (IMCP)
  • En 2020, presidente de la Comisión de Síndicos del Contribuyente del IMCP

Publicaciones

  • Actualmente, imparte la cátedra de Clínica de Derecho Fiscal en la Universidad Simón Bolívar
  • Publicación en revista PAF (Prontuario de Actualización Fiscal) No. 589, segunda de abril de 2014. “Procedimiento para llegar a un acuerdo conclusivo con las autoridades fiscales.
  • Revista Contaduría Pública del Instituto Mexicano de Contadores Públicos publicada en noviembre de 2017, tema: "Las reglas del recurso de revocación exclusivo de fondo"
  • Revista Práctica Fiscal, TAX Editores, Mayo 2021, “Puntos para considerar en caso de fallecimiento de una persona extranjera con patrimonio en México“
  • Publicaciones en la Asociación Mexicana de investigación del derecho www.justiciamexicana.org
  • Seminario de Fideicomiso y Curso de Fideicomiso del Instituto de Especialización para Ejecutivos en los años 2014 y 2015

Reconocimientos

  • Los Fiscalistas Más Importantes de México – Revista Defensa Fiscal 2022 y 2021 | ver más
  • Actualmente es catedrático y coordinador en el ITAM de las materias de impuestos a nivel licenciatura.

Laura Gabriela García Montiel

I am deeply proud to have been part of HOYGM for more than 10 years and of the growth we have had thanks to the trust our clients place in us due to the dedication, study, dedication and preparation we have acquired.

I have more than 27 years of experience in Tax Law and a strict formation in the performance of the law, channeling my profession to the defense of tax matters and legal interests of our clients with efficiency.

I am a graduate of the Escuela Libre de Derecho de Puebla (ELDP) and of the Master's Degree in Tax Law and Administration of the Facultad de Derecho de la Barra Nacional de Abogados (BNA). I contribute to the strengthening of the national legal environment through various associations such as the Asociación Nacional de Abogados de Empresa (ANADE) and the Asociación Mexicana de Investigación del Derecho (AMID) and teaching Tax Law in various educational institutions.

I have held important positions in the Federal Public Administration, mainly in the Servicio de Administración Tributaria (SAT).I focus the knowledge acquired in the defense of tax rights consolidating myself as an expert in tax and administrative litigation representing important companies.

The effectiveness of our approaches and defense strategies in tax litigation involve significant tax savings and even result in obtaining substantial refunds of undue payment.

I trust in my work team, in their values and I firmly believe that our legal preparation contributes day by day to the well-being of our clients, our society, our families and my beloved Mexico.

Associates

Experiencias

  • Socia Legal de Hernández Ortiz y García Montiel, S.C. Desde 2015
  • Ferrocarriles Nacionales de México en liquidación. Subgerente Contencioso Administrativo 2003-2009
  • Servicio de Administración Tributaria. Subadministradora de Resoluciones en la Administración Local Jurídica de Veracruz. 1997-2001

Asuntos Representativos

  • Durante mi gestión como funcionaria pública tuve la defensa del interés fiscal por más de 4,000 mil millones de pesos. Defensa en litigio a corporativos que han implicado significativo ahorro fiscal. Estrategias de defensa que se plantean desde que los contribuyentes acuden a consultar su conflicto fiscal. Devolución de pago de lo indebido resultado de la defensa en litigio fiscal.

Membresias

  • Asociación Nacional de Abogados de Empresa
  • Asociación Mexicana de Investigación del Derecho

Publicaciones

  • Actualmente, imparte la cátedra de Clínica de Derecho Fiscal en la Universidad Simón Bolívar
  • Publicación en revista PAF (Prontuario de Actualización Fiscal) No. 589, segunda de abril de 2014. “Procedimiento para llegar a un acuerdo conclusivo con las autoridades fiscales.
  • Revista Contaduría Pública del Instituto Mexicano de Contadores Públicos publicada en noviembre de 2017, tema: "Las reglas del recurso de revocación exclusivo de fondo"
  • Revista Práctica Fiscal, TAX Editores, Mayo 2021, “Puntos para considerar en caso de fallecimiento de una persona extranjera con patrimonio en México“
  • Publicaciones en la Asociación Mexicana de investigación del derecho www.justiciamexicana.org
  • Seminario de Fideicomiso y Curso de Fideicomiso del Instituto de Especialización para Ejecutivos en los años 2014 y 2015

Alberto Ortiz Enríquez

I am a Public Accountant and Financial Strategist graduated from the Instituto Tecnológico Autónomo de México (ITAM) with more than a decade of experience specializing in tax matters.
Throughout my career, at HOYGM I have coordinated efforts to comply with tax regulations and achieve tax efficiency for our clients.

My focus is on regulatory advice and compliance, as well as tax planning, areas in which I combine technical knowledge with a practical understanding of client needs. In addition, my academic background is reinforced by a diploma in Practical Aspects of International Taxation and Transfer Pricing at ITAM, which allows me to offer comprehensive, updated and strategic solutions.

The experience and technical preparation allows me to advise transnational companies with management headquarters in various countries in Europe and America regarding international operations carried out with Mexican companies, which allows me to understand and solve the needs of compliance and reporting for international groups.

At HOYGM I bring my experience and specialization, providing each client with a close, technical and reliable accompaniment that facilitates informed decision making and the optimization of their fiscal resources. On a professional level, nothing makes me feel happier than supporting our clients and working with my team, which I consider my family and friends.

Associates

Experiencias

A lo largo de mi trayectoria, he colaborado con múltiples firmas y empresas, desempeñando roles clave en la implementación de estrategias fiscales efectivas y la supervisión de cumplimiento normativo.

Áreas Especialización

  • Cumplimiento fiscal
  • Asesoría fiscal
  • Planificación tributaria

Cuento con un diplomado en Aspectos Prácticos en Tributación Internacional y Precios de Transferencia en el ITAM.