In recent days, the Second Chamber of the Supreme Court of Justice of the Nation (hereinafter "SCJN") declared unconstitutional the restriction that digital tax receipts through the internet (hereinafter "CFDI")…
REFUND OF THE BALANCE IN FAVOR OF COMPLEMENTARY TAX RETURNS. THIS IS APPLICABLE AS LONG AS THEY MODIFY THE TAX SITUATION OF THE TAXPAYER THAT PREVAILED AT THE TIME OF…
On October 11, 2023, the "DECREE granting tax incentives to key sectors of the export industry consisting of the immediate deduction of the investment in new fixed assets and the…
In recent days, the Judicial Weekly of the Federation published in the Judicial Weekly of the Federation the Jurisprudence (2a./J. 52/2023 (11a.) issued by the Second Chamber of the Supreme…
When the nullity of a tax credit for omission of payment of employer contributions is demanded, the workers must be called through their representative, since they have the character of…
On August 15, 2023, a Decree was published by which the Ministry of Economy established an increase in tariffs for certain products from countries with which Mexico has not entered…
THE 0 % RATE PROVIDED IN ARTICLE 29, SECTION IV, PARAGRAPH D), OF THE VALUE ADDED TAX LAW, IS APPLICABLE TO THE CONSIDERATION FOR COMMISSION SERVICES, ONLY IN THE CASE…
Being acknowledged in the legal sphere is an achievement that speaks volumes, particularly when this recognition comes from a trusted source like Chambers and Partners. We are thrilled to announce…
In recent days, the Judicial Weekly of the Federation published the thesis II.3o.A.12 A (11a.) issued by the Third Collegiate Court in Administrative Matters of the Second Circuit, whereby it…
In June, the Second Chamber of the Supreme Court of Justice of the Nation declared constitutional articles 32-B Ter, 32-B Quáter and 32-B Quinquies of the Federal Tax Code and…
