Recently and in several tax forums, tax authorities
have mentioned new fiscalization measures
focused on payments abroad carried out between
related parties.
On July 14, new requirements were published on the
Federal Official Gazette (Diario Oficial de la
Federación DOF) as part of the Third Amendment to
the 2016 Miscellaneous Tax Resolution (RMF) for
compliance with the obligation to include payment
method as part of the CFDI, as well as the obligation to
issue a new CFDI for each payment carried out
On March 1st, 2016 the Mexican Tax Administration
Service [in Spanish: el Servicio de Administración
Tributaria (SAT)], published on its webpage the
complement that must be used for issuing a CFDI for
definitive export transactions of merchandise, using the
customs declaration code “A1”
In an increasingly globalized economy it is more common
to find companies that have commenced economic
activities in other countries; whether it is to increase their
production, to reduce costs, to enter a specific market, or
for tax benefits. To that end, companies have mainly
decided to give loans to their affiliates instead of making
capital contributions.
Recently and in several tax forums, tax authorities
have mentioned new fiscalization measures
focused on payments abroad carried out between
related parties.
On July 14, new requirements were published on the
Federal Official Gazette (Diario Oficial de la
Federación DOF) as part of the Third Amendment to
the 2016 Miscellaneous Tax Resolution (RMF) for
compliance with the obligation to include payment
method as part of the CFDI, as well as the obligation to
issue a new CFDI for each payment carried out
On March 1st, 2016 the Mexican Tax Administration
Service [in Spanish: el Servicio de Administración
Tributaria (SAT)], published on its webpage the
complement that must be used for issuing a CFDI for
definitive export transactions of merchandise, using the
customs declaration code “A1”
In an increasingly globalized economy it is more common
to find companies that have commenced economic
activities in other countries; whether it is to increase their
production, to reduce costs, to enter a specific market, or
for tax benefits. To that end, companies have mainly
decided to give loans to their affiliates instead of making
capital contributions.
Through the publication of new regulations regarding Income
Tax, the authorities have established a new option for making
lease payments deductible for dwellings
In December 2015 the Periodic Amendments enacted to
the tax law [in Spanish: RMF] were published in the Official
Gazette of the Federation [in Spanish: el Diario Oficial de
la Federación] for 2016, which will be in force from January
1 to December 31, 2016
In accordance with what is established by the Supreme
Court of Justice of the Nation in the Periodic Amendments
for the 2015 tax year, requirements were established that
must be complied with for the deduction of prorated
expenses that are made abroad
En su website el SAT presenta el proyecto de 1ra Resolución Miscelánea Fiscal en donde prorroga el envío del catalogo de cuentas y balanza de comprobación para ser presentado el 03 de Abril, asi como el inicio de la obligación de las pólizas para Julio 2015.
También se precisa el envió de la información de operaciones relevantes para 2015 en la regla 2.8.1.16.
On August 19th 2014, the 3rd modifications to the miscellaneous tax resolution were published through the Tax Authorities’ website. Please find the most relevant items regarding electronic accounting:
See our recently bulletin: Mexican tax resident, legal entities and individuals have to comply to issue CFDIs for payments made to foreign tax residents.
http://lnkd.in/bdkgckF
Through the publication of new regulations regarding Income
Tax, the authorities have established a new option for making
lease payments deductible for dwellings
In December 2015 the Periodic Amendments enacted to
the tax law [in Spanish: RMF] were published in the Official
Gazette of the Federation [in Spanish: el Diario Oficial de
la Federación] for 2016, which will be in force from January
1 to December 31, 2016
In accordance with what is established by the Supreme
Court of Justice of the Nation in the Periodic Amendments
for the 2015 tax year, requirements were established that
must be complied with for the deduction of prorated
expenses that are made abroad
En su website el SAT presenta el proyecto de 1ra Resolución Miscelánea Fiscal en donde prorroga el envío del catalogo de cuentas y balanza de comprobación para ser presentado el 03 de Abril, asi como el inicio de la obligación de las pólizas para Julio 2015.
También se precisa el envió de la información de operaciones relevantes para 2015 en la regla 2.8.1.16.
On August 19th 2014, the 3rd modifications to the miscellaneous tax resolution were published through the Tax Authorities’ website. Please find the most relevant items regarding electronic accounting:
See our recently bulletin: Mexican tax resident, legal entities and individuals have to comply to issue CFDIs for payments made to foreign tax residents.
http://lnkd.in/bdkgckF
EL MERCADO LABORAL EN EL SEMESTRE EUROPEO. COMPARATIVA.ManfredNolte
Hoy repasaremos a uña de caballo otro reciente documento de la Comisión (SWD-2024) que lleva por título ‘Análisis de países sobre la convergencia social en línea con las características del Marco de Convergencia Social (SCF)’.
