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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General assumptions about Transfer Price Study elaboration 150 150 Oma

General assumptions about Transfer Price Study elaboration

One of the tax obligations not modified by the fiscal reforms of 2014 in Mexico is the obligation to document and to support physically and legally all intercompany operations carried out by any entity and individuals and assure they are performed as per marketing standards by the issuance of a transfer price study, therefore, its compliance shall be yearly compulsory to applicable taxpayers.

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Do you know the Current Normative Criteria about Related Parties Resident in Mexico? 150 150 Oma

Do you know the Current Normative Criteria about Related Parties Resident in Mexico?

Last July 23rd, Tax Administration Service (SAT) published 16 Normative Criteria about different fiscal matters and 5 of them were related to Transfer Pricing.

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What kinds of taxpayers are released from gathering and self-keeping the Supportive Transfer Pricing Documentation? 150 150 Oma

What kinds of taxpayers are released from gathering and self-keeping the Supportive Transfer Pricing Documentation?

Last November 12th was published Rule I.3.8.3 in the Federal Official Gazette, releasing taxpayers from gathering and self-keeping the supportive Transfer Pricing Documentation of transactions with Mexican Related Parties, in the following cases:

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Notice of Activities Suspension for Mexican Corporations 150 150 Oma

Notice of Activities Suspension for Mexican Corporations

Is your corporation currently no longer operating and you want to avoid the unnecessary costs of complying with tax obligations? In this newsletter we will discuss that possibility.

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Federal Income Law 2013 150 150 Oma

Federal Income Law 2013

Dated on December 17th, 2012, the Federal Income Law (FIL) was published in the Federal Official Gazette for the fiscal year 2013, afterwards the most relevant aspects will be mentioned:

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