TAX, CORPORATE and COMPLIANCE. Obligation to obtain and conserve in the accounting records the information of the Controlling Beneficiaries February 24, 2022

On January 1st, 2022, the addition of articles 32-B Ter, 32-B Quáter, 32-B Quinquies, 42, section XIII, 48-A, 84-M y 84-N of the Federal Tax Code entered into force, through…

Continue ReadingTAX, CORPORATE and COMPLIANCE. Obligation to obtain and conserve in the accounting records the information of the Controlling Beneficiaries February 24, 2022

TAX and AMPARO. Amparo Lawsuit against the limitation for Non-regulated Multiple Purpose Financial Institutions to consider certain debts for the calculation of debts regarding Thin Capitalization January 18, 2022

On November 12th, 2021, the Decree that amends several provisions, among others, the article 28, section XXVII of the Income Tax Law (ITL) was published in the Official Gazette of…

Continue ReadingTAX and AMPARO. Amparo Lawsuit against the limitation for Non-regulated Multiple Purpose Financial Institutions to consider certain debts for the calculation of debts regarding Thin Capitalization January 18, 2022

TAX and AMPARO. Amparo Lawsuit against the elimination of partial cancellation or forgiveness of Tax Debts in Insolvency January 10, 2022

On November 12th, 2021, the Decree that amends several provisions, among others, the elimination of article 146-B of the Federal Tax Code (FTC) was published in the Official Gazette of…

Continue ReadingTAX and AMPARO. Amparo Lawsuit against the elimination of partial cancellation or forgiveness of Tax Debts in Insolvency January 10, 2022

TAX, CRIMINAL LAW and COMPLIANCE. Updating the rules in connection with the Bill of Landing Supplement and new rules December 28, 2021

On December 27th, 2021, the Miscellaneous Tax Resolution (MTR) for 2022 was published in the Official Gazette of the Federation (OGF), which contains the rules 2.7.7.1., 2.7.7.2., 2.7.7.3., 2.7.7.4 .,…

Continue ReadingTAX, CRIMINAL LAW and COMPLIANCE. Updating the rules in connection with the Bill of Landing Supplement and new rules December 28, 2021

TAX and AMPARO. Amparo Lawsuit against the modifications for the deduction of Non-recoverable Debts December 14, 2021

On November 12th, 2021, the Decree that amends several provisions, among others, the article 27, section XV, subsection b) of the Income Tax Law (ITL) was published in the Official…

Continue ReadingTAX and AMPARO. Amparo Lawsuit against the modifications for the deduction of Non-recoverable Debts December 14, 2021

TAX and AMPARO. Amparo Lawsuit against the modifications for the deduction of payments of Technical Assistance, Technology Transfer or Royalties November 22, 2021

On November 12th, 2021, the Decree that amends several provisions, among others, the article 27, section X of the Income Tax Law (ITL) was published in the Official Gazette of…

Continue ReadingTAX and AMPARO. Amparo Lawsuit against the modifications for the deduction of payments of Technical Assistance, Technology Transfer or Royalties November 22, 2021

TAX, ADMINISTRATIVE and AMPARO. Regularization of illegal used vehicles October 29, 2021

On October 18th, 2021, the “Federal Executive Branch Agreement by which several actions were instructed to indicated government agencies in connection to the definitive importation of used vehicles” (Agreement) was…

Continue ReadingTAX, ADMINISTRATIVE and AMPARO. Regularization of illegal used vehicles October 29, 2021

TAX, CRIMINAL LAW and COMPLIANCE. Developments regarding the rules relating to the Bill of Landing Supplements October 28, 2021

On October 25th, 2021, the Fifth Early Version of the Third Amendments Resolution to the Miscellaneous Tax Resolution for 2021 (MTR) was published on the Tax Administration Service (TAS) website,…

Continue ReadingTAX, CRIMINAL LAW and COMPLIANCE. Developments regarding the rules relating to the Bill of Landing Supplements October 28, 2021

TAX and LABOR. Aspects to consider according to the Guide to comply with the obligations regarding registration in the Register (labor subcontracting) August 30, 2021

On August 26th, 2021, the Ministry of Labor and Social Welfare (MLSW) issued a document denominated “Guide for complying with the obligations regarding the registry upon the Register of Contractors…

Continue ReadingTAX and LABOR. Aspects to consider according to the Guide to comply with the obligations regarding registration in the Register (labor subcontracting) August 30, 2021