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Publications
Sep


Increase in the administrative burden derived from the new tax receipt version, new cancellation scheme and amendment to the guidelines for electronic accounting

As of December 1st, 2017, taxpayers will have to issue a receipt called “Electronic Payment Receipt”

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Informative Tax Returns 2017

For transactions carried out during 2017, there is no obligation to file all informative returns listed above on February 2018.

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Decree granting several tax benefits to taxpayers from areas affected by the earthquake that took place on September 19, 2017

The purpose of aforesaid Decree is to support the reactivation of said areas, granting several tax benefits to those whose address, agency, branch office or any other establishment is located on said zones.

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Informational tax returns established on article 76-A of the Income Tax Act (Ley del Impuesto Sobre la Renta (LISR))

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Informative Returns for Related Parties

Mexico has made changes to its legislation motivated by the 15 Reports on the action plan “BEPS” by the Organization for Economic Cooperation and Development (“OECD”)

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Sep

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