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ARTICLES

LEGAL RESOURSES

Exchange rate:

$ 17.26

    • ARTICLE 32 G: OBLIGATION OF THE FEDERATION, FEDERATIVE ENTITIES, FEDERAL DISTRICT, AND DECENTRALIZED BODIES

     

    The Federation, the Federal Entities, the Federal District, and their Decentralized Bodies, as well as the Municipalities, will have the obligation to present before the tax authorities (CFF: Art. 81), through the electronic means and formats indicated by the Service Tax Administration (Servicio de Administración Tributaria), the information related to:

  • People who have been withholding income tax withholdings in the immediately preceding month, as well as those residing abroad to whom payments have been made in accordance with the provisions of title V of the Law on Income Tax (Ley del Impuesto sobre la Renta).

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  • The suppliers to whom payments have been made, breaking down the value of the acts or activities by the rate at which they moved or they were transferred the value added tax and the special tax on production and services, including activities for which the taxpayer is not obligated to pay.

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    The information referred to in the preceding paragraph must be submitted no later than the 17th day of the month after the corresponding information.