XV. The companies referred to in the preceding paragraphs to reduce the outstanding tax losses will have to keep their accounting records in such a way as to control their tax losses. The accounting and documentation relating to such information shall be kept for the period provided for in Article 30 of the Tax Code of the Federation, counted from the date on which such evidence is issued. The result obtained in accordance with this fraction may be credited in the calendar years referred to in the preceding fraction, against the amount resulting from the application of the tax rate corresponding to the year in question to the total of the gain from the disposal of goods to be obtained in the same year. IV. When reference is made to an intermediary in this article, the country's credit institutions and stock houses shall be understood as such that they intervene in the acquisition of securities to which the Article. Cash deposits shall not be considered as cash deposits, which are carried out in favour of natural or moral persons by means of electronic transfers, account transfers, receivables or any other document or system agreed with institutions of the system financial in the terms of applicable laws, even if they are in charge of the same institution that receives them. Payments will be made by nominative check, the key in the federal taxpayer register of who issues it, as well as on the front page the following requirements are met: I. Where the tax is within the limit referred to in this paragraph and cannot be fully or partially credited, the credit may be made in the following 10 financial years until it is exhausted. In the case of interest paid in the years preceding the year in which the holding of the goods is initiated on the lease, they may be deducted, This Law and its members or shareholders shall be as provided for in Articles 87, 88 and 89 of the same Law. Royalties for the use or temporary enjoyment of railway cars. The deferred income tax shall be made up to date for the period from the month in which the tax was paid not to have exercised that option until the filing date. When the shareholders or shareholders who hold the control of a company that has fiscal losses from previous financial years to be reduced and the sum of their income in the last three financial years change. The tax authorities will be able to release from the obligation to pay the services through the media established in the preceding paragraph, where they are carried out in populations or in rural areas without financial services. In the case of advances in respect of the expenditure referred to in Article 25 (III) of this Law, they shall be deductible in the financial year in which they are carried out, provided that the tax proof of the advance payment is made in the same financial year in which the payment was made and the tax proof that the whole of the transaction for which the advance was made was lodged at the latest the last day of the financial year following the year in which the advance was given. The outstanding losses as referred to in the preceding paragraph and those referred to in the second paragraph of Article 71 of the Income Tax Act be opened, shall include both those determined at 31 December 2012 and those generated in the financial year 2013. iii) The amount of losses arising from the disposal of shares of controlled companies and the controller, where such losses would have been subtracted to determine the consolidated tax result of the year in which they were generated and provided that such losses could not have been deducted by the company that generated them. The integrative society will get the integrated tax result, as follows: a) Add the tax result for the financial year in question, corresponding to the integrated companies. (a) a total of 10% of the total income of the taxpayer, including those for which the tax is not paid, or 10% of the total income of the taxpayer. less than the rate contained in Article 152 of this Law, on the amount that results from the reduction of the income obtained, the deductions authorized by Title II of this Law, which directly affect such income, independently of the place where they were carried out. For the purposes of the preceding paragraph, the tax shall be calculated by applying the rate of Article 9 of this Law the amount of the gain obtained in the disposal of the real estate and shall be paid within 15 days following the disposal of the corresponding certificates of participation. Dealing with the interests referred to in section IV of this article, the nominal interest will be accumulated and the provisions of Article 44 of this Law will be in place; for the purposes of the calculation of the adjustment by inflation referred to in that provision shall not be considered to be debts. Taxpayers who earn income from those mentioned in this Title, in addition to the obligations set forth in other articles of this Act, will have the following: I. When the tax authorities practice an assessment and the tax authorities exceed by more than 10% of the consideration agreed to by the disposal, the total of the difference shall be deemed to be the income of the acquirer resident in the The tax will be determined by applying the 25% rate on the total of the difference, without any deduction, and the taxpayer must be aware of the tax by means of a declaration which he will present to the authorized offices within 15 days. Article will be subject to an additional rate of 10% on earnings or repayments. The obligation to make available to the tax authorities the documentation referred to above shall be deemed to be fulfilled where such authorities are provided, where appropriate, within the time limits laid down in the tax provisions. In the case of payments made for the purpose of wages and in general for the provision of a personal service subordinate to workers who have II. In the case of investment companies that issue shares that represent in addition to the securities referred to in the first paragraph of Article 129 of this Law, other assets In the case of investments other than those, referring to currencies, rates, credits, goods traded, among others, both the purchase price of the assets subject to variable income investment and the sale price should not contain the proportion of the profit by disposal of shares corresponding to those goods, which will be the provisions of Article 82 of this Law. Where the taxable distributed utility referred to in the preceding paragraph does not come from the net tax profit account, A moral person shall determine and find out the tax corresponding to that utility, applying to it the fee provided for in Article 9 of this Law. PDF Tax & Legal Services Tax Flash 43/2019 - Deloitte US The information referred to in this paragraph shall be determined by rules of a general nature which shall be issued by the Tax Administration Service. For the purposes of this paragraph, no dividends or profits are included in shares or reinvested in the subscription and capital increase of the same person who distributes them, within 30 calendar days of their distribution. To be subtracted only once, even if they are related to obtaining multiple revenue. the amount of the contributions made by the taxpayer is equal to the amount contributed by the workers, the contribution of the taxpayer does not exceed thirteen percent of the salary of the worker, without in any case such contribution exceeds the equivalent amount of 1.3 times the general minimum wage of the geographical area corresponds to the worker, who is elevated to the year and provided that the permanence requirements that are established in the Regulation of this Law are met. XIII. Taxpayers who obtain income from those mentioned in this Chapter will cover, as a provisional payment on account of the annual tax, the amount that will result from applying the rate of 20% on the income received, without any deduction. Exorder constances and tax vouchers in which they settle the amount of payments made that constitute income from source of wealth located in Mexico in accordance with the provisions of Title V of this Law or of the payments made to the establishments abroad of credit institutions of the country, in the terms of Article 48 of the Law and, where applicable, the tax withheld from the The losses arising from the disposal, as well as by chance or force majeure, of the assets whose investment is not deductible in accordance with the provisions of this Law. In this case, the source of wealth is considered to be in national territory when the business, investment or legal act is carried out in the country, provided that it is not a contribution to the social capital of a moral person. The surplus will be paid in the terms of this Title. In the case of goods acquired on the occasion of merger or division of companies, the value of their acquisition by the merged or splinter company shall be considered as the original amount of the investment and as a date of the acquisition that would have corresponded to the latter. e) 10% for communication, signaling, and telemando equipment. IV. The contributors referred to in the preceding paragraph shall consider cumulative income, in addition to those indicated therein, any payment received in cash, goods or services, either by concept of advances, deposits or guarantees of compliance with any obligation, or any other obligation. Those coming from worker savings banks and savings funds established by companies for their workers when they meet the requirements the deductibility of Title II of this Law or, where applicable, of this Title. Privately Owned Vehicle (POV) Mileage Reimbursement Rates. The 6.9% on the total value of assets used in the maquila operation during the fiscal year, including those owned by the a person residing in the country, of residents abroad or of any of its related parties, even if they have been granted in use or temporary enjoyment of that maquiladora. a) Inform the integrative company within three months of the end of the financial year resulting in the tax loss or loss When an integrated company is located in the provisions of this article, the integrative company must present a notice to the Tax Administration Service within the next 15 days. This supplementary declaration shall not be taken into account within the limit laid down in Article 32 of the Tax Code of the Federation. shall be reduced, updated from the month of the disposal and up to the month in which it is reduced, of the average cost per share that is determined in the terms of this article in the disposal of the following or following immediate actions the taxpayer, even if they are different broadcasters. (i) investment in goods, the percentage of which shall be applied by the law for the good in question, in the proportion which they represent, in respect of the whole of the financial year, the months after the tax is paid in accordance with Section I mentioned. VIII. For the purposes of employee participation in the profits of the companies, in terms of this Section, the taxable income referred to in Articles 123, fraction IX, (e) of the Political Constitution of the United Mexican States, 120 and 127, fraction III of the Federal Labor Law, will be the tax utility that results from the sum of the tax profits obtained in each two-year period. 3.5.17. of the Miscellaneous Fiscal Resolution for 2009, published in the Official Journal of the Federation on March 31, 2010; I. the person who constitutes the fund or the savings fund or the moral person who is solely to administer the fund or the savings account in question has at the disposal of the tax authorities the documentation set out in that Regulation. agreement with collective labour contracts or law contracts and are the same for all workers of the same trade union, even if they are different in relation to those granted to workers of other trade unions of the same person moral, according to their collective contracts of work or contracts law. They will be considered as having no proven cost of acquisition, the shares obtained by the taxpayer for profit capitalizations or other items belonging to the accounting capital or by reinvestments of dividends or profits made within 30 calendar days following their distribution. For the purposes of the above, after the end of the five-year period, the controlling company shall determine the deferred tax in accordance with the another company resident abroad, if the latter, in turn, distributes such dividends to the resident moral person in Mexico. taxpayers whose income from the provision of professional services has not exceeded that of $3 ' 000,000.00 shall not be required to comply with the obligation laid down in this fraction, except for those in the case referred to in the penultimate paragraph of Article 179 of this Law. The tax referred to in this paragraph shall be paid by means of a withholding tax by the person making the payments. Investments in cars will only be deductible up to $130,000.00. (b) of the 18th fraction of this transitional article, as the case may be, in terms of the provisions of the provisions of the provisions of the sixth paragraph of the sixth paragraph of Article 70-A of the Income Tax Act which is repealed and considering the updating of the referred to in the seventh paragraph of that Article. Moral persons who do not perform the business activities on behalf of their members shall comply with the obligations of this article and with Articles 72, 76, 102 and 105 of this Law. When employers perform in a single display payments for wages that comprise two or more months, To calculate the subsidy for the employment corresponding to that payment, the amounts corresponding to each of the columns of the table contained in this fraction shall be multiplied by the number of months to which such payment corresponds. Article 58 of that order and the cooperating partners shall be granted the same as deductibles where the resources of the relevant fund are available, provided that the following requirements are met: a) The social forecasting fund to be derived from the annual contribution of the percentage, which on net income, is determined by the General Assembly. Where the taxpayer changes the stock market intermediary, they shall be obliged to forward to the new intermediary all information relating to the contract, including the securities or transactions referred to in the first subparagraph of this Agreement. The reinvested amount that comes from the recovery can only be deducted by applying the percent authorized by this Law on the original amount of the investment of the good that was lost and up to the amount of the amount that was to be deducted at the date of the loss. That in the case of the acquisition of import goods, it is established that the legal requirements for their definitive importation were met. Obtaining income from leasing contracts, taxpayers may choose to consider as income obtained in the year the total price agreed or the share of the price payable during the year. The information referred to in this article will be available to the Secretariat of Finance and Public Credit, in the terms of the second paragraph of Article 69 of the Fiscal Code of the Federation. II. For these purposes, the tax utility of the financial year shall be determined by reducing all the cumulative income obtained by the business activities or by the provision of professional services, the deductions authorized in this Section, both for the financial year concerned. The employment allowance is granted in the following terms: I. XIV. That at least 70% of the trust's assets are invested in the real estate, the rights or credits to which the previous fraction refers and the remainder is invested in securities by the Federal Government registered in the National registry of securities or shares of investment companies in debt instruments. the month in which the payment referred to in point (a) of this fraction was made and until the immediate month preceding that in which the integer of the bias in question is made. Article 86. Make a statement of financial position and inventory inventory to the date of the end of the financial year, in accordance with the respective regulatory provisions. deconsolidation, considering for these purposes only those exercises in which the tax losses of these companies were subtracted to determine the consolidated tax result. The social forecast referred to in the previous fraction is the one set out in Article 7, fifth paragraph of this Law. OF WAGES AND SALARIES IN GENERAL FOR THE PROVISION OF A SUBORDINATE PERSONAL SERVICE. g) Participation in civil protection actions. For the purposes of this article, the value of the real estate referred to in the preceding paragraph shall be the content of the financial statements or the information contained in the information statement on the tax situation of the taxpayer and its related parties, at the close of the previous immediate financial year. III. When during the currency of a debt-related financial transaction referred to in Article 16-A of the Fiscal Code of the Federation, differences between the prices of the National Index of Prices to the Consumer or any other index, or interest rates to which such transactions are referred, shall be considered as interest in favor or in charge, as appropriate, the amount of each difference and these shall be the interest cumulative or deductible, respectively. In the case where the goods are no longer useful for obtaining the income, the taxpayer must submit a notice to the tax authorities and keep a weight in their records. XIV. To companies with a maquila program under the hostel mode that apply the provisions of this article, in no case will you apply the provisions of Articles 181 and 182 of this Law. e) Investment companies specializing in retirement funds, pension funds, or supplementary staff retirements to which the those workers. Natural persons who derive earnings from the disposal of shares issued by specialized investment companies of retirement funds, when such disposal is recorded in stock exchanges securities granted in the terms of the Securities Market Act, shall not pay the income tax referred to in this article. Taxpayers subject to a tender procedure, may decrease the amount of the debts forgiven under the agreement signed with their creditors
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