asi lo diria

or

without prejudice to applicable provisions of the tax code

Another alternative. The term "currently enacted tax legislation" is what I have found the most in the various editions of "Accounting Trends & Techniques" I have seen when referring to "las disposiciones fiscales actualmente en vigor". The terms "provisions" or "regulations" or "rules" is not often used in these publications.
Hope this helps.
Nearly 16 1/2 years translating for accounting firms and other financial entities in Mexico City.
ESL/EFL Teacher for 30 years in Mexico City including UNAM & IPN
Resident of Mexico City since February 1966