02

May

Non-Profits: Tax implications by COVID-19

What type of fiscal obligations arose for the purpose of monitoring programs that combat and mitigate the effects of the SARS-CoV2 pandemic? The Federal Tax Authority again published a rule (RFM 3.10.28.) for the year 2022 regarding certain requirements to be met by the following two groups of organizations. 1. First group – Organizations that receive donations […]

21

Dec

2021 Fiscal Reform

2021 FISCAL REFORM   On December 8th, 2020, the Decree reforming, adding, or abrogating certain provisions of the Income Tax Law (ITL), Value Added Tax Law (VATL) and the Federation Fiscal Code (FFC) were published in the Official Journal of the Federation. The main objective of the tax reform is to expand the rights of the tax authorities, including new control measures related to[…]

08

Jan

Entities in the preoperational stage

As an analogy with human life, the start-up stage in companies could be defined as the phase since its birth up to the moment when an individual is able to walk by himself. In companies, the start-up stage ends when the company begins to have recurrently income, meaning that it starts to operate and obtain resources in[…]