Evidentiary value of electronic invoices
In 2011, in resolving the contradiction of decisions between different collegiate circuit courts, the First Chamber of the Supreme Court of Justice of the Nation issued the jurisprudence entitled: “INVOICES. PROBATORY VALUE BETWEEN WHO ISSUED THEM AND WHO ACQUIRED THE GOODS AND SERVICES”, in which it is argued that the invoice is a private document […]
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 […]
Reforms to the Tax Legislation on subcontracting matters
On April 23, 2021, a Decree was published in the Official Gazette of the Federation (“DOF”) amending, adding and repealing several provisions of the Federal Labor Law; the Social Security Law; the Law of the National Workers’ Housing Fund Institute; the Federal Tax Code (“CFF”); of the Income Tax Law (“LISR”); of the Value Added […]
Notice of legal entities to inform the RFC of their shareholding structure
In terms of the provisions of Article 27, paragraph B, section VI of the Federal Fiscal Code (“CFF”), legal entities must file a notice with the Federal Taxpayers Registry (“RFC”), through which they must inform the name and RFC code of the partners or shareholders, each time any modification or incorporation is made with respect […]
Tax remission is eliminated
The Decree became effective the day after its publication, i.e. May 21, 2019, and will be in force until 2024.