The National Customs Agency (ANAM) has been a subject of controversy since its proposition as a public initiative. This decentralized body, regulated under the structure of the Ministry of Finance…
The evolution of auditing processes in our country has been remarkable thanks to the adoption of advanced technology, which allows for more detailed and exhaustive analysis. This technological advance significantly…
Due to the dynamism of the markets, it is more common for companies to change their legal representatives, regardless of the line of business and place of origin of the…
In recent days, the Regional Plenary in Administrative Matters of the Central-North Region, with residence in Mexico City, resolved the contradiction of criteria 73/2023, by which it analyzed whether the…
One of the indicators with which it is possible to get an insight into the changes and amendments in economic and tax matters that we can expect in the coming…
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…
