27
MayWho is considered the beneficial owner? What are the tax obligations of this new figure in companies? As a result of the need to have regulations that promote transparency in information and due to international pressure, Mexico has enacted tax guidelines that affect legal entities that are part of corporate groups, on the clear identification of a […]
02
MayWhat 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[…]
08
DecAlthough Mexican law does not mention ” bare ownership” as such, it is necessary to resort to doctrines, jurisprudential criteria and thesis that helps to clarify this concept. Its definition can be obtained after the interpretation of several articles included in the Civil Codes of the States, as well as in the Federal Code. For a better[…]
22
NovIn the past, in the purchase and sale of real estate, the public deed was enough to formalize the act and prove the acquisition cost; the deed became the actual invoice of the purchase and sale and was recognized by the tax authorities. As of April 2014, through a miscellaneous resolution, a rule is issued in which[…]
20
OctTax collection is a matter of general interest for both the Federal Public Administration and taxpayers, where the power of the Public Administration to collect taxes and the obligation of taxpayers to contribute are based on an economic nature. As a consequence of this nature, every year, various tax provisions are modified, added, or repealed, affecting or[…]
12
OctAuthorized Non-profits play an essential role in society, however, due to the nature of their operations they have always been a focus of attention for the authorities specialized in Tax Law in Mexico, who continue to promote modifications to the regulations according to the constant changes in the environment, for these taxpayers to carry out their operations[…]
21
Dec2021 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[…]
29
JunThe partners and shareholders are required to register with the RFC and provide related information with your identity, address, tax address, telephone, email and request the advanced electronic signature certificate for the creation of a moral person in Mexico. Although the previous ones are obligations of partners and shareholders legal entities should record in the partners and[…]