In recent days, the Seventh Collegiate Court in Civil Matters of the First Circuit determined that when the unconstitutionality of the general rule applied in the challenged act is asserted…
On November 14, 2023, a thesis issued by the Second Collegiate Court in Administrative Matters of the Second Circuit was published in the Judicial Weekly of the Federation and in…
On October 18, 2023, the Tax Administration Service (hereinafter "SAT") published communication 057/2023, through which it informs taxpayers that, to request a Digital Tax Receipt via Internet (CFDI) or invoice…
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…
