{"id":79,"date":"2015-09-21T21:22:39","date_gmt":"2015-09-21T21:22:39","guid":{"rendered":"https:\/\/oma.com.mx\/v1\/index.php\/2015\/09\/21\/what-kinds-of-taxpayers-are-released-from-gathering-and-self-keeping-the-supportive-transfer-pricing-documentation\/"},"modified":"2022-06-14T21:39:04","modified_gmt":"2022-06-14T21:39:04","slug":"what-kinds-of-taxpayers-are-released-from-gathering-and-self-keeping-the-supportive-transfer-pricing-documentation","status":"publish","type":"post","link":"https:\/\/oma.com.mx\/en\/what-kinds-of-taxpayers-are-released-from-gathering-and-self-keeping-the-supportive-transfer-pricing-documentation\/","title":{"rendered":"What kinds of taxpayers are released from gathering and self-keeping the Supportive Transfer Pricing Documentation?"},"content":{"rendered":"<p>Last November 12th\u00a0was 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:<\/p>\n<p><!--more--><\/p>\n<p>Last November 12th\u00a0was 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\u00a0<strong>Mexican Related Parties<\/strong>, in the following cases:<\/p>\n<ul>\n<li>When in the previous fiscal year have obtained up to $13,000,000 MXP ($984,850 dollars approximately) of income related to business activities.<\/li>\n<li>When in the previous fiscal year have obtained up to $3,000,000 MXP ($227,280 dollars approximately) of income related to professional services.<\/li>\n<\/ul>\n<p>Thus, conditions from Mexican Income Tax Law article 86-XII are same for\u00a0<strong>Mexican and foreign related parties<\/strong>. Such law granted this faculty explicitly to Corporate Entities carrying out operations with foreign related parties.<\/p>\n<p><em>Should you require further information on this publication, do not hesitate to contact Roberto de Haro Ram\u00edrez, PA- Transfer Pricing Manager:\u00a0<strong>rharo@oma.com.mx,<\/strong>or + 52 (55) 3687 2700 ext. 2733;\u00a0<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Last November 12th\u00a0was 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:<\/p>\n","protected":false},"author":105,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","content-type":"","footnotes":""},"categories":[11,415],"tags":[],"class_list":["post-79","post","type-post","status-publish","format-standard","hentry","category-precios-de-transferencia","category-transfer-pricing-en"],"_links":{"self":[{"href":"https:\/\/oma.com.mx\/en\/wp-json\/wp\/v2\/posts\/79"}],"collection":[{"href":"https:\/\/oma.com.mx\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/oma.com.mx\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/oma.com.mx\/en\/wp-json\/wp\/v2\/users\/105"}],"replies":[{"embeddable":true,"href":"https:\/\/oma.com.mx\/en\/wp-json\/wp\/v2\/comments?post=79"}],"version-history":[{"count":0,"href":"https:\/\/oma.com.mx\/en\/wp-json\/wp\/v2\/posts\/79\/revisions"}],"wp:attachment":[{"href":"https:\/\/oma.com.mx\/en\/wp-json\/wp\/v2\/media?parent=79"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/oma.com.mx\/en\/wp-json\/wp\/v2\/categories?post=79"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/oma.com.mx\/en\/wp-json\/wp\/v2\/tags?post=79"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}