Newsletter
Beneficial owner
Recently, the Second Chamber of the Supreme Court of Justice of the Nation ruled that it is valid for the tax authorities to request information...
Informative annual return with related parties
As part of the tax obligations of individuals, legal entities and foreign residents with a permanent establishment in Mexico they are required to...
Increases in 2023 in severance and old-age pension plans / Proposed increase in vacation days
In this bulletin we will address the changes that are coming in 2023 regarding severance and old age pensions, as well as a possible modification to...
Reduction of Profit Quotient (Monthly Tax Installments)
The legal entities taxed under the general regime of the Income Tax Law, which estimate that the profit quotient for fiscal year 2022 will be lower...
Controlling Beneficiary
As of January 1, 2022, changes in the Federal Tax Code and new rules are incorporated to the Miscellaneous Fiscal Resolution, for a new obligation...
Extension of Subcontracting Reforms
As we had already announced in our newsletter "REFORMS IN SUBCONTRACTING MATTERS" https://nra.com.mx/en/amendments-in-subcontracting-matters/ as of...
Amendments in subcontracting matters
As we had already announced in our newsletter "Labor Topics 2021" https://nra.com.mx/en/labor-topics-2021/ as part of the meetings and talks between...
Limitation of deductible interest for fiscal year 2020
As of the amendments to the income tax law of 2020, there is an important change for those taxpayers or group of companies who deduct interest....
Labor Topics 2021
Considering different changes and topics related to labor issues that impact this 2021, we are pleased to share the following information with you....
