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Taxation

7-1 Tax law in Mexico
7-1-1 Taxation’s system of Mexico
It is understood as a tax or tax system the set of basic relations and institutions of legal and economic character, subject to the achievement of objectives system, characterized by a certain degree of permanence the organization and operation of the public financial sector activity of a country or a set of them.

7-1-2 Type of tax items
7-1-3 Federal tax
Taxes paid to the government of the nation.

•Income Tax (ISR)
•Value Added Tax (VAT)
•Special Tax on Production and Services (IEPS)
•Cash Deposit Tax (IDE)
•Flat Rate Business Tax (IETU)

7-1-4 Local tax
State Taxes
They apply only within the borders of each state, and has no impact on others. Each state agency enacts local taxes. As an example may be mentioned the following:

•Tax on commercial and industrial activities
•Staff salaries tax work
•Tax on public entertainment and shows
•Tax sales and similar operations
•Tax on lotteries, raffles, drawings and allowed games
•Payroll tax
•Tax fees for professional activities and exercises lucrative unencumbered by the VAT law
•Tax for providing hosting services
•Tax on transfer of ownership of movable property used
•Tax acts, contracts and notarial instruments
Municipal taxes
•Apply only within each municipality. As an example may be mentioned the following:
•Property tax
•Tax on real estate acquisition and transfer of ownership
•Tax for sports and educational promotion
•Tax for tourism promotion, integral development of the family and promotion of culture
•Tax assistance allowed games and public events
•Tax for the maintenance and upkeep of public roads
•Street lighting tax
•Capital gains tax

7-1-5 System of tax law
Currently, the tax system is constituted primarily by a tax on corporate income, adequate to an open global economy and tax rates; for personal income tax with relatively modest average effective rates for the majority of wage levels; for value added tax that replaced the tax on business income; and, the special tax on production and services levied on the sale or import of various goods and services and repealed a large number of special taxes. In addition, it has the Tax Administration Service which aims to raise federal taxes to cover the costs under the Expenditure Budget of the Federation, for which it has the character of a revenue authority and enjoys technical autonomy to dictate resolutions.
7-1-6 Character of Mexican taxation
The Mexican tax system is known for its large number of provisions changing every six years since there are drastic changes. It has a wide variety of tax laws that have their origin in the Constitution of Mexico, these laws are becoming more complex, contradictory and ambiguous day. The problem is that many changes only correct but decompose little more. This complexity makes favorable tax evasion and slows economic development.

7-2 Related taxation when joining at Mexican market
When operating a small business you must fill out a Schedule C (Profit or loss from business activities) with the IRS to determine your total gain or loss of business for the year. The C program goes along with your standard Form 1040 when you file your taxes. This is based on information from the C program; you must pay federal and state taxes on your business income. If you select the start of a corporate entity, you will also have to pay corporate taxes. Some municipalities also require you to pay taxes directly to local town or village where you develop these business activities.

7-2-1 Doing business for which branch is not set up
A virtual company is the representation of the assembled organization on Internet technology. The most important sectors where the organization is divided rely on expanding internet business potential and enabling a greater connection between the staff and the interaction with companies.
The processing speed is more efficient, increasing customer satisfaction and effective security of virtual transactions.
In a company there is a better information management, enabling out the analysis of real-time sales and enabling the growth of production and distribution; and thereby reducing transaction costs. You can get customers and suppliers are integrated into your company obtain greater efficiency and meeting the needs of this market. You can meet market trends through mechanisms that allow you to extract information about the customer who buys their products and / or services to thereby achieve an offer to each of its customers.
It is a company comprised of several in collaboration, accepting in principle any instrumental formula, strategic alliance, joint venture, UTE’s, outsourcing (outsourcing), etc.

7-2-2 Doing business for which branch is set up
A foreign corporation also may conduct business activities in Mexico through a registered branch or permanent establishment or a representative office. A foreign company from any country must obtain approval from the Ministry of the Economy to set up a branch office in Mexico. A branch of a foreign corporation formally registered to do business in Mexico, as well as any other permanent establishment for income tax purposes, generally is taxed the same as a Mexican corporation. Although a few companies have established branches in Mexico, they are at a disadvantage for several reasons. Branches may not own real state and they may not deduct payments to the head office for interest, royalties, fees or other services. Establishing a branch takes more time and funds than establishing a corporation, and branch charters usually contain more restrictions than corporate charters. Because branch offices are not legally separate from head office, the head office can be held responsible for the liabilities of a branch.

7-2-3 Review about method of reflux of investment
When Japanese companies join Mexican market, branches sometimes can keep asset, other times branches have to transfer money to headquarters, depending on the mother company’s bylaws.

7-2-4 Branch→Reflux to head office
Branches: It is a means that the company uses to expand their markets, mainly in areas removed from the seat of the parent company, to put in the hands of customers the goods they require. When operating with sales branches are required to specify the sales, cost, expenses and profits or losses realized by each branch. Should branches controls the assets and liabilities, is also essential to control these lines. The accounting system of the branch directly depends on the matrix essential to incorporate their accounts to the accounts of the parent company and effect the combination of its financial statements requirement. The main objective of the adaptation of the accounting system of branches to determine your profit or loss. Therefore, the accounting policies, books, catalogs, bills, etc., regularly consist of a comprehensive set of accounting. It should be noted that accounting does not show line capital, but account called “Head Office, current account”, showing the matter of the investments made by the parent company in the branch. In accounting matrix should open the account “branch, current account”.

7-2-5 Subsidiary→Reflux to parent company
Branches: It is a means that the company uses to expand their markets, mainly in areas removed from the seat of the parent company, to put in the hands of customers the goods they require. When operating with sales branches are required to specify the sales, cost, expenses and profits or losses realized by each branch. Should branches controls the assets and liabilities, is also essential to control these lines. The accounting system of the branch directly depends on the matrix essential to incorporate their accounts to the accounts of the parent company and effect the combination of its financial statements requirement. The main objective of the adaptation of the accounting system of branches to determine your profit or loss. Therefore, the accounting policies, books, catalogs, bills, etc., regularly consist of a comprehensive set of accounting. It should be noted that accounting does not show line capital, but account called “Head Office, current account”, showing the matter of the investments made by the parent company in the branch. In accounting matrix should open the account “branch, current account”.

7-3 Taxation in domestic
7-3-1 Personal income tax
Individuals are taxed on income received in cash, in kind or credit, and in certain cases in services. Taxable income includes remuneration for personal services (including salary, bonuses and special allowances, such as housing),interest, corporate dividends paid out of gross income, capital gains, rental income, etc. Pension benefits are tax-exempt up to 90 times the daily base salary of the region multiplied by the number of years employed.

7-3-2 Definition of Residence
The tax legislation considers residents in Mexico, the following people:
A physical, domestic and foreign, that have their home room in Mexico. They have also bedroom home in another country, you are considered to be resident in Mexico if they are in the following cases:
– When more than 50% of their annual income get them in Mexico.
– The center of their professional activities is located in Mexico.
People who are state officials or employees of Mexican nationality, even when the main seat of his business is abroad.
Legal entities (corporations, associations and civil society, among others) in Mexico that have established the main seat of its business or its place of effective management. It is considered that the physics of Mexican nationality, people are residents in Mexico, unless they prove they reside in another country.
Individuals who according to the above, resident in Mexico, however they are of foreign nationality, taxed as any domestic individual resident in Mexico. If you are here to find out how to pay taxes you may consult the main tax regimes.

7-3-3 the sphere of charged income
1 year close accounting time

7-3-5How to calculate earned tax
People who work for others on a job and receive their income through the payment of a wage or salary, are not used to make statements to the Treasury since, being jointly responsible by law, employers who retain the wages are paid a percentage in taxes and every year they realize an annual return. However, employees are also entitled to deduct some expenses to which the amount of tax they have to pay is reduced, and if they had taxes withheld more, and then they have the right to request repayment of the surplus finance. To calculate the money owed to recover in the event of Finance to deduct your expenses.

Basic information is required:
Total perceptions that the employee had in the year in each of his works, including bonuses and commissions, which can be consulted on their pay check;
The employment subsidy, which is a part of their taxes to the government subsidizes. In many cases you can also find on the pay stubs;
Total withholding of income tax (ISR) for each of the work, which is also in the pay check;
Total expenses you made during the year on the following concepts and which bill in your name you have, such as:
Medical expenses
Funeral expenses
Donations
Interest on mortgage loans
Voluntary contributions to retirement savings
Health insurance premiums
Tuition
School transportation

7-3-7 Calculation of the amount of tax in Mexico
For IVA is the 16% and for the ISR 2014 amending rates will be:
Rate of 30% for those receiving income up to 750 thousand pesos a year;
Rate of 32% for those who earn 1 million pesos;
Rate of 34% on those earning from 1 million to 3 million pesos a year, and
Rate of 35% for annual income of 3 million pesos.

7-3-8 Requirement of income deduction
There are two types of deductions:

► Those expenses or investments made by the taxpayer depending on the economic activity performed to generate income.
► Personal expenses that are made, regardless of the activity to which the taxpayer is dedicated to generate income. Such deductions can only do individuals.

7-3-9 LISR 148
Individuals who obtain income from the sale of property shall make the following deductions:
-Acquisition cost
The cost of acquisition proved to be updated in accordance with Article 151 of this Law. In the case of real estate, the cost will be updated at least 10% of the amount of the sale in question.
-Buildings and improvements
The amount of investments made in constructions, improvements and extensions, when real estate or certificates of non-depreciable real estate participation are disposed. These investments do not include the cost of maintenance. The amount will be updated in accordance with Article 151 of this Act.
-Notary fees, taxes and duties
Notary fees, taxes and duties, for deeds of purchase and sale as well as the local tax on income from the sale of property, paid by the transferor. Also, they are deductible payments made on the occasion of the valuation of real estate.
-Commissions
Commissions and mediations paid by the seller, on the occasion of the acquisition or disposal of the property.
-Taxable gain [2
The difference between income from the sale and deductions referred to in this article, the gain on which, following the procedure outlined in Article 147 of the Act, the tax is calculated.
Update notary fees, commissions and mediation [3]
The deductions referred to in sections III and IV of this article will be updated for the period from the month in which the expenditure concerned was made until the month immediately preceding that in which the sale is made.
-Decreased losses from sale of shares and properties [4]
When taxpayers made deductions referred to in this article and suffer losses on disposal of real estate, stocks, certificates of equity contribution issued by national credit and social parties, may reduce such losses in the calendar year they concerned or in the next three, as provided in Article 149 of this Law, provided that in the case of shares, the certificates referred equity contribution and social partners, it meets the requirements set by the regulations of this Law. The part of the loss that is not deducted in a year, except the one to suffer on disposal of real estate, will be updated for the period from the month of year-end in which the loss was suffered or last updated and until the last month of the year immediately preceding the year in which it requires.

7-3-10 Tax rate

Rate imposed on an individual’s income Vary from 1.92% to 30%.
from MXN 1 to 5,953 1.92%
from MXN 5,954 to 50,525 6.40%
from MXN 50,526 to 88,793 10.88%
from MXN 88,794 to 103,218 16%
from MXN 103,219 to 123,580 17.92%
from MXN 123,581 to 249,243 21.36%
from MXN 249,244 to 342,842 23.52%
Over MXN 342,843 30%

7-3-11 Procedures of report and payment of tax
The companies, as well as the following individuals must make the payment with the catch line by electronic transfer from your bank portal.
Monthly statements of withholding income tax and value added tax withheld, the Service must be made by filing and payment (payment referenced) in the SAT Internet Portal, Procedures section. When there is tax payable, ie amounts that have learned to SAT, the payment must be done via electronic funds transfer, with the catch line (you’ll receive when sending the statement to SAT) in the portal any authorized bank. To make your statement on the website of the SAT, you should use the Advanced Electronic Signature (Fiel) current or Password. For your Advanced Electronic Signature consultation requirements and go to Module Tax Services your preferred appointment.
A. Those with rental income or professional activities and exceeded the previous year 300,000.00 pesos.
B. Those with income from business activities and exceeded the previous year 1,750,000.00 pesos.
They said individuals who obtained the year before income less than or equal to the above amounts can pay line in the window capture any authorized bank or electronic transfer.
Banks provide the receipt, store it and verifies printed containing the capture line and the amount paid.

7-3-12 Regulation of Penalty related to personal income tax
According to information from the Tax Administration Service (SAT), a tax debt is the obligation a person takes when they settled their taxes paid within the time limits or to pay a lower amount that corresponds.
When this occurs, the agency usually sends the taxpayer a notice to its offices in which they indicate the amount of the debt and the payment date.
But it may be that the authority has not sent such notification, but that does not mean that the debt does not exist.
From 12.640 to 25.300 pesos for not filing returns online being obligated to, present them after the deadline or not comply with the requirements of the tax authorities to present or will be outside the time limit.
The amount of the fines is updated to January 7, 2015 according to the publication in the Official Gazette, Annex 5 of the Fiscal Resolution 2015.
If you do not meet the deadline indicated in the request an additional fine comes. You can file your return later and be a responsible balance you have, besides your particular tax, you pay the upgrade and surcharges if appropriate.

7-3-13 System of withholding
In Mexico, he is obliged to withhold tax on various payments. Tax is withheld on various charges, including:
Income tax (ISR)
I value added tax (VAT) (see Tax on turnover)
And condones retains half the VAT on acquisitions; the creditor is responsible for paying the other half.
7-3-14 Withholding tax related to residence and non-residence
Payments to resident corporations and PEs in Mexico are generally not subject to WHT.
Income tax must usually be withheld from payments to non-resident corporations and individuals. In the case of non-tax treaty countries, the statutory withholding rates are as noted below.
Income tax of 40%, with no deductions, must be withheld on most payments made to foreign related parties located in tax havens, in lieu of the tax provided in the domestic law for non-tax haven residents. This is not applicable in certain cases, such as on income not subject to Mexican taxation in accordance with the regular provisions for income earned by non-residents from a source of wealth located in Mexico, income from dividends, and certain types of interest, including interest payments made to foreign banks. In these cases, the regular provisions of the domestic law should be applied to determine the income tax withholding.
Additionally, revenues for intermediation services, including commissions for brokerage, agents, distribution, and assignment, and generally all income from the negotiation of third-party interests, are also subject to 40% WHT when paid to tax haven related residents. The 40% may be reduced if the beneficiary resides in a country with which Mexico has signed a comprehensive exchange of information agreement.

7-3-15 Schedule of report and payment of tax of withholding tax
The monthly payment is made before the 17th of each month, if annual it before March 31 of each year.

7-3-16 Regulation of Penalty related to withholding

7-3-17 Taxpayer and taxable income
The obligations of taxpayers depend on the regime in which they are located.
-Salaried people must be registered on the SAT, submit an annual statement.
-People with professional fees must be enrolled in Sat, submit monthly and annual statements, in addition to electronic invoicing. Direct deductions from income tax when wages or salaries paid to workers, and, where appropriate, give them cash amounts resulting in their favor by way of subsidy for employment.
Issuing certificates. If you have employees you must deliver proof of perceptions and retentions paid them that you have made them, no later than February of each year.
-People with business should formulate a statement of financial position and have a stock inventory as of December 31 of each year.
Direct deductions of income tax when wages or salaries paid to workers, and, where appropriate, give those cash amounts resulting in their favor for credit to salary.
Issuing certificates. If you have employees you must deliver proof of the perceptions that you pay them and you make deductions no later than February of each year.
Keep a specific record of investments for which the option of immediate deduction was made. Calculate Annual Statement on the income tax, the worker participation in company profits (PTU).

7-3-18 Term of taxation
Taxation is the activity of the Treasury to fix, raise and manage taxes paid to the state.

7-3-19 Calculation of financial loss

7-3-20 Individual focal points of calculation of financial loss

7-3-21 Depreciation cost
DEPRECIATION
From the moment in which a good is purchased (except for land and some metals), it begins to lose value over time or use that is given. This loss is known as depreciation and accounting should be reflected in order to:
Determine the cost of goods and services generated by those assets.
Establish a reserve fund which allows replacement of the well at the end of its useful life.
The loss of value suffered a physical asset through use is called depreciation. Most assets have a useful life by a finite period of time and during that given this impairment.
Periodic accounting charge is made to the results from the depreciation of the asset and, in return, a fund is created to have the necessary resources to replace it at the end of its useful life.
Periodic charges that are made are called depreciation charges. The difference between the original value and accumulated depreciation on a specific date is known as book value.
The book value of an asset does not necessarily correspond to their market value. In times of high inflation, it can be several times higher, because it reflects only part of the original cost has yet to be charged to income.
The value of an asset at the end of its useful life is called salvage value or salvage value must be equal to book value at that date.
The basis of depreciation of an asset is equal to its original cost less estimated salvage value and the amount to be charged to income during their working lives.
In the case of assets that cannot be replaced the concept of exhaustion that is only the progressive loss of value by reducing its usable amount such as the case of mines used.
So we can summarize the two main points that are objects of depreciation:
Reflect the results in the loss of value of assets
Create a fund to finance the acquisition of a new asset at the end of the life of another.

7-3-22 Inflation accounting above taxation
Inflation is defined as a process of persistent and widespread price rises, starting with some variation that makes you meet the total demand impossible to meet the total demand at existing prices, and propagated by reactions of different economic groups that induce new lifts the same. The country with high inflation suffers from profound changes. An inflationary process that determines a change in value of the currency changes these parameters and causes a redistribution of the tax burden among the various contributors. This redistribution of the tax burden usually anger against the principles of fairness and consistency with the economic system that formed the basis of the tax system before inflation.

7-3-23 Rate of tax
7-3-24 Tax report

7-3-25 Audit of taxation
The authority has the power to review in detail the fulfillment of tax obligations at any time, in other words they make an audit.
This is because in Mexico a system in which corporations and individuals are who determine how much to pay to the Treasury according to the revenue authority reviews the state and, at random, that their calculations are correct there.
Tax audits or reviews conducted by the SAT can take two forms: through visits to the taxpayer (trades) home or ask you to go to their office (desk review), and submit documentation of their tax compliance.

7-3-26 Value add tax
VAT (IVA) is levied on the supply of goods, the provision of services, and leasing transitions. Interest on non-business loans and credit card debt also are subject to VAT. The standard VAT rate is 16%; VAT on imports is assessed on the customs value of the import, plus the import duty.

7-3-27 Outline of IVA
3 types of IVA depending on the importance or the need for good or service is maintained.
– A general type goes from 16% to 18% and applies to most products and services such as clothing, furniture, appliances, consulting, outsourcing, etc.
– Reduced rate, going from 7% to 8% applies to food not included in the super-reduced rate, passenger transport, hotels, homes, dentists, etc.
– Super-reduced rate remains unchanged at 4% and applies to goods and services of first necessity such as fruit, vegetables, eggs, bread, milk, medicines, VPOs, etc.

7-3-28 Taxpayer(employer)
Taxes paid by a company, and among them are the following:
Income tax: the Income Tax (ISR) is the main federal contribution, which is caused by the fact a profit. This tax is paid only when the taxpayer makes a profit in the fiscal year of reference.
Value Added Tax: Value Added Tax (VAT) is the second most important federal tax in Mexico, and is a consumption tax that is due when buying a good or service must pay for 10% on the borders and 16% additional elsewhere in the country the price of the good or service purchased. There is also a 0% rate for certain goods or services, and even in other exemption.
Single business Tax rate (IETU): the Business Flat Tax (IETU) levied on the actual collection of revenues for the operations of sale of goods, rendering of independent services and the granting of use or enjoyment of goods.

7-3-29 Taxable contract
According to the Fiscal Code of the Federation, provides in Article 14 that the disposal of assets is any transfer of ownership, even where the transferor’s ownership of the property alienated reserves. Likewise alienation tax burdens generated by federal and local taxes done, which are:
•Income tax (ISR)
•Value added tax (VAT)
•Business Flat Tax (IETU)
•Real estate acquisition tax (ISAI)

There are 4 types of contracts:
•Buy Sell.
•Lease.
•Mutual.
•Donation.

7-3-30 Tax-free contract
All contracts pay taxes before or after the arrangement

7-3-31 Standard of amount of taxation

Total tax rate (% of commercial profits) in Mexico 51.8%

7-3-32 Calculation of amount of payment tax
The calculation of the VAT you are accounted for can be figured out as follows: from the total amount you have charged your client, you can subtract the VAT amount transferred from your purveyors for your purchases and expenses and comply with these requirements:
– Expenses, purchases or investments can be deductible from income tax. If the expense or investment has a partial deduction, the VAT can only be reduced for the same proportion. – The VAT that has already been paid to the purveyors, for the same month on which the tax is being calculated and providing separate supporting documents. A tax declaration must be done before the day 17 of the following month that corresponds to the payment’s date. An additional annual declaration has to be done the year following the one on which the income was received. The legal entities with profit must present their declaration by Internet during the first three months of the following year.

7-3-33 Report and payment of tax
To pay taxes in Mexico must first be entered in the RFC, depending on the activity that the person performs this pay monthly or yearly taxes..

7-3-34 Tax return
Informative returns for the 2013 period must be filed by February 15, 2014. The following Informative returns and certificates of tax withholding must continue to be filed in the terms of the repealed Income Tax Law up to December 31, 2016.
Certificates of tax withholding:
1. Payments made to parties resident abroad and to establishments located abroad of Mexican credit institutions.
2. Wage and salary payments Informative returns reporting on:
1. Tax withheld from individuals rendering professional services, leasing real estate or receiving prizes.
2. Loans made to parties resident abroad
3. Clients/customers and suppliers
4. Tax withheld on payments made to parties resident abroad, from the parties to which said payments are made.
5. Donations made
6. Wages and salaries

7-3-35 Penalty
Where the tax authorities find that a violation has occurred and therefore sanctions are imposed you are entitled to:
At that authority to assume that the acts for which penalizes you were made in good faith; It corresponds to that authority to check that tax violations by taxpayers aggravating.
To be the custodian of the assets when you guarantee the fiscal interest with the administrative But if your income of the previous year were no more than 30 times the annual minimum wage of your geographical area; the embargo cannot include goods circulating inventory of the business, except when foreign and not prove their legal status in the country.

7-3-36 Modification to revision of tax law in 2014
Fiscal Reform of 2014 brought many changes some of them in the Fiscal Code of the Federation, income tax, value added tax, excise tax on production and services, Customs, Federal Revenue and fiscal coordination.
In the Fiscal Code of the Federation changes were added to the tax domicile, the need for electronic signature, a tributary mailbox and also changes in accounting were added.

7-4 Duty
7-4-1 Other preferential duties
On the side of the parties that are traded on the Mexico-Japan EPA, ie market access for goods, Mexico achieved a gradual opening to its most sensitive production sectors. The list is divided into the products you have immediate access “to” 6. In part (“B”) on access to open Mexico five years 9% of the tariff lines, including certain products of the chemical, photographic, textile, automotive (engine parts) sectors, among others. And finally access to 10 years (“C”), Mexico gradually opens 47% of the tariff lines for production sectors where there managed to negotiate national commitments. México 796 tariff lines representing over 99% of Mexican exports Japan, which will have preferential access to the entry into force of the Agreement. Mexico gained access to the Japanese market for products with great potential in this sector: a) Immediate access to the entry into force of the Agreement, the following products: Green coffee, asparagus, Tequila, Lemon, Mango, Fresh Broccoli, Tomato, Garlic , avocado, onion, cabbage, squash, eggplant, legumes, Guava, Papaya, Mezcal, Wine, Snuff, egg albumin. It is estimated that Mexico can diversify their exports and that the following economic areas will benefit most.

7-5 PTU
7-5-1 Calculation of total amount
The calculation of the participation employee profit sharing (PTU) should be 10 percent on taxable income applicable according to the provisions of the Law on Income Tax (ISR).

7-5-2 The method of distribution
Persons that can receive it:
-The Plant workers, regardless of days worked
-The Temporary workers, if they worked at least 60 days
-The Workers no higher confidence level (it should take the highest salary of union increased by 20 percent)
Ex-employees (regardless of days worked for the plant and for casual, minimum 60 days).
7-5-3 Calculation of amount of distribution
Income cumulative – deductible expenses = Taxable income base for PTU X percentage of participation = handing OCT

7-5-4 Deadline of payment
The OCT shall be made within 60 days of the date on which the annual tax payable even when pending objection workers.
Therefore, the corporations must pay on or before May 31 and individuals have until June 30.

7-5-5 Measure
This is described in the Federal Labor Law (Article 117) and the Constitution (Article 123, Fraction IX, section “A”), which entered into force on February 4, 2009, remaining in effect the next 10 years.

7-6 Procedure for appeal to research of taxation
7-6-1 Procedure for appeal to revision of taxation

Consists of a privilege as established by the Government or the Law, which excludes payment of a tax a fact made by a taxable person, that without this exemption itself would pay the tax.
The exemption may be granted by the government or by law. The exemption granted by the government may or may not comply with the law; if the law is true, the second does satisfy the legality.
From this it follows that must distinguish the case in which the government condone legal foundation whose contributions do without this foundation. The second case obviously involves responsibility for the servant who gives forgiveness; the first is law enforcement and the taxpayer that is located in the situation envisaged is entitled.
The Federal Executive through general resolutions may:
I. condone or excuse, wholly or partially, the payment of contributions and their accessories, authorize payment term, deferred or in installments, when it has been affected or try to prevent the situation from somewhere in the country or region is affected, an industry, production or sale of products or performance of an activity, as well as in cases of disasters in weather, pests or epidemics […]
III. Granting subsidies or tax incentives.
It is considered to be healthy as determined by the Tax Code, because justice requires that in cases provided paid leave contributions, otherwise surely would cause unintended consequences of various kinds in the country’s economy.
As in the case of partially transcribed Article 39 of the Tax Code, other laws, in various circumstances, exempt from paying contributions to certain entities whose situation meets the legal requirements.
The reasoning of the Supreme Court in the current enforceable consequences are reasonable, but are intended to give an interpretation of the text of Article 28 of the Constitution, the Constituent had surely not in sight, nor is apparent from added, so to the reasons for the high court, requires that the Constitution be reformed, as today, even with the addition to that referred to above, it is contrary to the reality that exists in our country.
Why not grant exemptions in cases covered by the Tax Code of the Federation ?; since it requires a fiscal strategy in the service economy.

7-7Money Laundering
7-7-1 Application of money laundering

Money laundering is considered as managing actions to increase the performance of property of others. They can be of two types, seeks to preserve the material goods and legal seeking to increase them through operations such as investment, leasing, etc. In the case of money laundering lends an agent to manage property in the name, representation and profit generating products (resources) of the unlawful activity.
Examples of behaviors that make it a criminal offense under money laundering: To acquire, sell, manage, preserve, change, deposit, investment, transport, and transfer.
Behaviors that are considered money laundering purposes: hide, seek, hide, prevent.
The institutions of the Mexican financial system are required to report to the FIU any operations detected or perform and to be located in any of the following cases:
• Relevant, when more than 10 thousand.
• Unusual, if not coincident with the usual pattern of transactional customer behavior.
• Worried, which involved a representative of the financial institution and could contravene any legal provision

7-7-2 Regulation of procedure
In Mexico Money Laundering is criminalized in Article 400 Bis of the Federal Criminal Code and the offense of “Transactions with Illicit Resources” and is contemplated within the catalog of serious crimes in accordance with Article 194 of the Federal Code Criminal procedures, significantly affect fundamental values of society.

7-8 Federal tax and local tax
7-8-1 Special tax for production service
They are required to pay the tax imposed by this Act, individuals and moral acts or performing following activities:
I. The disposal in the national territory or, if appropriate, importation, ultimately, goods set out in this Act.
II. The provision of the services referred to in this Act.
The tax is calculated according to the values referred to this system, the rate for each good or service provided for in Article 2o.
The Federation, the Federal District, states, municipalities, decentralized bodies or anyone else, though under other laws or decrees do not cause federal taxes or exempted from them, shall accept the transfer of the special tax on production and services, if I pay and transfer, in accordance with the provisions of this Act.

7-9 Others
7-9-2 Set of mail box
TAX MAILBOX
It is an online communication service available in our section Paperwork, to interact and share digital documents with the tax authorities in a flexible, timely, reliable, simple, comfortable and safe.
You can receive documents from various authorities such as the National Water Commission, the Mexican Social Security Institute, the Institute of National Housing Fund for Workers or the states, among others.
Anyone that has RFC can use the Tax Mailbox.
Tax the Mailbox you can verify the information you receive, send information or consult your tax situation:
You need to enter your password or RFC and electronic signature.
When you send information to be signed, use your electronic signature.
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The Mailbox Tax facilitates your communication with the tax authorities to have a single point of contact with them, and helps you standardize the information submitted is correct. So you can meet your obligations without having to go to the offices of the tax authorities.

7-10 International tax
7-10-11 Deduction of amount of foreign tax
In the case of Mexico, the mechanism used to avoid double taxation, is that for residents of Mexico must prove they have paid income tax abroad. The requirements of these payments is that they must be a tax which is a tax on income, that tax has been paid abroad, the tax paid on income generation source located abroad, which the taxpayer be liable for the payment of income tax in Mexico by obtaining income in question and that the accumulating income for purposes of the Income Tax Law includes tax paid abroad.

7-10-12 System of excessively small capital
The fraction XVI of Article 32 of the Law on Income Tax provides for the figure of the thin capit