Proceso Legal Y Fiscal En Materia De La Lisr Y Reglamento

The information contained in this disclaimer is intended for the education and general knowledge of our readers. It is not intended and should not be used as the sole source of information in the analysis and resolution of a legal problem and should not replace legal advice based on a specific analysis of the facts. In addition, the laws of each jurisdiction are different and constantly evolving. This information is not intended to create an attorney-client relationship and its receipt does not constitute an attorney-client relationship. If you have specific questions on a particular topic, please contact the authors of this publication, your Holland & Knight representative or other appropriate legal counsel. Taxpayers who wish to sell the property before obtaining the permit will show the notary a copy of the application submitted, as well as documents showing that they have guaranteed the tax interest before the exact authority. In this case, double the tax incurred must be guaranteed. A specific procedure is proposed to determine the power of the tax administration to determine the simulation of legal acts for tax purposes only. ARTICLE 93.- The depreciation referred to in Article 51, Section I, of the Law shall be deducted, at the choice of the testator, from the year in which the use of the goods begins or from the following year. The deceased cannot proceed with tax depreciation, but subsequently loses the right to deduct the amounts corresponding to the years in which he did not depreciate or depreciate.

It should be noted that financing that generates interest and has no business reason is considered a dividend for tax purposes because it is considered another acceptance of secured loans. ARTICLE 58.- Receipts or documents certifying the purchase of raw materials, materials, goods or payments for services, regardless of the designation by which they are designated, in accordance with Article 26, Section V of the Law, shall contain the following information: the limits of the deductibility of interest covered by the regulated legislation, They shall not apply to loans granted by the taxable person to his employees, provided that they are granted in accordance with the applicable internal labour rules or the collective agreement. ARTICLE FIVE.- Pension, retirement or pension asset plans approved by the tax authorities in a private capacity before the date of entry into force of this regulation remain in force, so it is not necessary to renew the authorization. Currently, these payments are deductible even if they are made by a third party, provided they are made to a taxpayer resident in Mexico. The reform provides that taxpayers may deduct expenses for technical assistance, technology transfer or royalties if they receive the service directly and not through third parties, except in the case of the provision of specialised services under Article 15-D(3) of the Federal Tax Code (SBB). This is in line with recent outsourcing reforms. A simpler method of compliance and tax rates of up to 2.5% will be set for taxpayers who mainly engage in commercial or professional activities or grant the temporary use or enjoyment of property generating up to 3.5 million pesos per year. This new regulation abolishes the corporate tax system. VI.- If, within ten years of the creation of the reserves and any increase thereof, the total taxable income is not affected by the sum of the elements that make up the “taxable assets”, the balance of this account can only be set off against the total taxable income of the liquidation period of the company. It is common ground that the temporary use or enjoyment of tangible property within the territory of the country is subject to payment of value added tax (VAT), irrespective of the place of physical supply of the goods, which is contrary to the principle of territoriality of the tax, thus inflating it excessively.