Obligations of the Carta Porte Complement and its validation by the Mexican Supreme Justice Court
Last June 7, 2023, the Second Chamber of the Supreme Justice Court (“SCJN” per its acronym in Spanish) validated the modifications made to the Federal Fiscal Code that entitles the Tax Administration Service (“SAT” per its acronym in Spanish) to establish the rules for issuing Digital invoices (“CFDI” per its acronym in Spanish) with the […]
Tax benefits for taxpayers engaged in productive activities in the Interoceanic Corridor of Tehuantepec Isthmus
On June 5, 2023, the “Decree to promote the investment of taxpayers engaged in economically productive activities within the Development Poles for the Welfare of the Tehuantepec Isthmus” (the “Decree”) was published in the Official Gazette of the Federation (per its acronym in Spanish “DOF”). The purpose of the Decree is to establish tax benefits […]
Balances in favor of Taxpayers. The budget not contemplated in the Economic Package for fiscal year 2022
As every year, on September 8, the President of Mexico, through the Ministry of Finance and Public Credit, presented to the Mexican Congress the Economic Package for fiscal year 2022. After a series of night sessions, in which legislators cast their votes on the draft laws and reforms, finally, on November 12, 2021, the following […]