Complementary Consignment Note – Mandatory after Sep. 30, 2021 150 150 Oma

Complementary Consignment Note – Mandatory after Sep. 30, 2021

On May 1, 2021, the website of the Mexican Tax Administration Service (SAT) published information regarding the Complementary Consignment Note. Its purpose is to include information related to the following matters on the CFDI (Internet Digital Tax Receipt)…

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Tax Newsletter – Subcontracting Services – Initiative for its Regulation (April, 2021) 150 150 Oma

Tax Newsletter – Subcontracting Services – Initiative for its Regulation (April, 2021)

22 / april / 2021

Last week, the Mexican legislative power sent to the Congress a new Initiative for the Congress, regarding the practice of personnel subcontracting (known as outsourcing or insourcing or subcontracting or personnel administration or other similar ones) that months ago had been detained for further analysis.

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Preventive Measures against Covid-19 – MOORE Orozco Medina 150 150 Oma

Preventive Measures against Covid-19 – MOORE Orozco Medina

18 / MARCH / 2020

Due to the current global Pandemic caused by the Covid-19 (Coronavirus) and the increase in cases in Mexico, we inform you that our office is adopting preventive measures to guarantee the security and the well-being of our clients, partners, collaborators, and community in general. Our Partners will manage these measures in coordination with their work teams and clients while personally reviewing the demands and assuring that the tasks for all our clients are continuously being fulfilled.

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Cancellation of the Universal Compensation, Protection of Taxpayer’s Rights by Amparo 150 150 Oma

Cancellation of the Universal Compensation, Protection of Taxpayer’s Rights by Amparo

January / 23rd / 2019

One of the first direct tax and financial effects that will derive from the Federal Revenue Law for the year 2019 for taxpayers who regularly take advantage of their balances in favor of federal contributions against balances in charge of others they cause, through the universal compensation, is the termination of this benefit. This will imply that such balances will only be taken advantage of through the regular way of return, with the problems in time and the procedure it entails. 

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Mexican Informative Tax Returns of Transactions with Related Parties carried on during 2016 to report before December 31, 2017 150 150 Oma

Mexican Informative Tax Returns of Transactions with Related Parties carried on during 2016 to report before December 31, 2017

December 19th, 2017.

As part of the updates made by the Mexican tax authority SAT – Tax Administration Service to comply with the Action Plan against the Base Erosion and Profit Shifting “BEPS” issued by the Organization for Economic Co-operation and Development OECD, on November 1st. 2017, this entity together with the Attorney’s Office of the Taxpayer’s Advocacy “PRODECON” have issued the official platform and digital formats for the submission of the three new Transfer Pricing informative returns called Local, Master and Country-by-Country.

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Version 3.3 for the issuance of CFDIs – New challenges and the importance of the Public Accountant 150 150 Oma

Version 3.3 for the issuance of CFDIs – New challenges and the importance of the Public Accountant

August 30th, 2017

In order for the revenues to adequately cover the actions or activities that are carried out and in order that the expenditures incurred are considered as deductible, with the corresponding effect on the value added tax, taxpayers must comply with various fiscal requirements.

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Doing Business in Mexico 150 150 Oma

Doing Business in Mexico

This guide is designed to give an insight into doing business in Mexico jointly with relevant background information, which could be useful for organizations considering establishing a business in this country, either as a separate entity, as a subsidiary of an existing foreign company, or anyone who is considering to work or live in Mexico

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Tax Newsflash: New Informative Tax Return “DISIF” 150 150 Oma

Tax Newsflash: New Informative Tax Return “DISIF”

In accordance with Article 32-H of the Federal Tax Code, next June 30 is the deadline for certain taxpayers to file with the tax authorities (SAT) the new informative return of fiscal position “DISIF”, which electronic format is similar to that of SIPRED structure, which makes us think that this new obligation replaces in part to the auditing of financial statements for tax purposes, and finds support in the last paragraph of Article 32-A of the CFF (Federal Tax Code), exempting the presentation of DISIF to those who choose to audit their financial statements for tax purposes.

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What is missing to your Foreign Trade file? 150 150 Oma

What is missing to your Foreign Trade file?

In case your company’s business activity includes tangible property importing and exporting, it is important to be aware of the necessary information and the essential documents support that shall be included in the Foreign Trade file and you can rely that such file is complying with fiscal obligations stated in this paragraph and authorities can verify it without any problem.

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Tax Newsflash- DISIF, New Rules 150 150 Oma

Tax Newsflash- DISIF, New Rules

Dear clients and friends,

Following up with the issue of DISIF, the SAT is showing on its website an Update to the Third Resolution of Amendments to the Miscellaneous Fiscal Resolution 2015 and its Annexes 1-A, 3, 7, 15, 23 and 26, to which is added the rule 2.20.4.:

In other regulations it will be allowed to keep books in languges other than Spanish.

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Our Location

Gabriel Mancera 1041, Col. Del Valle Centro, Alcaldía Benito Juárez,
C.P. 03100, México, Ciudad de México.
Tel: 55 3687 2700
E-mail: oma@oma.com.mx
Web: www.oma.com.mx

Moore Orozco Medina, S.C. is a privately owned and independent firm, member of the Moore North America (MNA) and MOORE Global associated firm network. Neither MNA nor MOORE Global deliver services directly to clients. Moore Orozco Medina, is an independent and separate legal entity, subject to the professional laws and regulations of the region in which it operates and is not authorized to commit in any form MNA or MOORE Global or any other MNA or MOORE Global member firms.

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