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| titulo | ARTICLE 9: THOSE WHO ARE CONSIDERED RESIDENTS IN NATIONAL TERRITORY |
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| contenido | ARTICLE 9: THOSE WHO ARE CONSIDERED RESIDENTS IN NATIONAL TERRITORY
They are considered residents in national territory:
54pt; ">
margin-left: 72pt; ">The individuals of Mexican nationality who accredit their new fiscal residence in a country or territory where their income is subject to a preferential tax regime under the terms of the Income Tax Law (Ley del Impuesto sobre la Renta) will not lose the status of residents in Mexico. The provisions of this paragraph shall apply in the fiscal year in which the notice referred to in the last paragraph of this article is presented and during the following three fiscal years. margin-left: 72pt; ">The provisions of the preceding paragraph shall not apply, when the country in which the new tax residence is accredited a comprehensive tax information exchange agreement with Mexico.
Unless proven otherwise, it is presumed that individuals of Mexican nationality are residents in national territory. Individuals or legal entities that cease to be residents of Mexico in accordance with this Code, must submit a notice to the tax authorities, no later than 15 days prior to that in which the change of tax residence occurs. --618-Art. 81-- |
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