Se elimina la facilidad para los contribuyentes que estén obligados a presentar ISSIF, por las operaciones llevadas a cabo con residentes en el extranjero, obligación establecida en el artículo…
Con fecha 27 de diciembre de 2022 se publica en el Diario Oficial de la Federación el Anexo 8 de la Resolución Miscelánea Fiscal para 2023. Esta tabla contiene…
1.- CRIME OF QUALIFIED TAX FRAUD: (In accordance with paragraph i), seventh paragraph of art. 108 of the CFF will be considered CRIME OF QUALIFIED FISCAL FRAUD to those…
As you well know from the 1st of September 2021 will be obligatory to issue the complement of Bill of Lading to the bills of transfer and entry in…
Let us recall that on April 24, 2021, the decree that reformed, added and repealed various articles of the LFT, LSS, INFONAVIT Law, CFF, LISR, LIVA came into force.…
We remind those taxpayers legal persons who intend to submit the request for authorization to decrease provisional payments of ISR the deadline set by the authority is July 17,…
On June 30, 2021, the deadline to submit the “Information Statement of Maquila Operations and Export Services” (DIEMSE) for those taxpayers who carried out maquila operations during the year…
On May 24, 2021, the rules for registering in the specialized services register (REPSE) are published in the DOF. Article 15 of the Federal Labour Act stipulates that natural…
The distribution of profits or payment of workers’ share in profits (PTU) as it is colloquially known, is a right that all workers have with the following exceptions: Directors,…
In accordance with article 32-H of the CFF, the taxpayers listed below must present the information on their tax situation (DISIF) as part of their return for fiscal year…