Is your company prepared for the new control measures of the SAT?
No new taxes but more oversight
The 26 October 2021 the Congress of the Union approved various modifications to the Income Tax Law (ISR), the Value Added Tax Law (VAT), the Law of the Special Tax on Production and Services (IEPS), the Fiscal Code of the Federation (CFF), the Federal Law of Rights (LFD), as well as the Federal Income Law (LIF).
- Simplified Trust Regime for Individuals and Legal Persons
- Mergers and divisions: (i) business reason, (ii) tax loss, (iii) tax opinion.
- Changes in VAT credit
- Business reason for restructuring
- Nuda ownership and usufruct: (i) income, (ii) exchange gain
- Mandatory tax opinion for income above Mx $ 1.6M
- Integration of the Original Amount of the Investment (ME)
- Deductions: (i) bad debts, (ii) donations, (iii) royalties
- Joint responsibility
C.P. and Lic. Óscar Márquez Cristerna - Tax specialist
C.P. Layda Cárcamo Sabido - Tax Specialist
From the firm Calvo Nicolau and Márquez Cristerna – DFK, S.C
C.P. Eduardo Kalis Danguer
C.P. Xavier Mendez Alvarado
From the Firm Méndez Alvarado-DFK, S.C.
C.P. Cesar Salazar Arreola
From Salazar Arreola Firm – DFK, S.C.
C.P. Mario Morales Lopez
From the BMTC Firm – DFK, S.C.