In the opposite case, the tax authorities may determine the cumulative income and the authorized deductions of the taxpayers, by determining the price or amount of consideration in transactions between parties. IX. For the purposes of the provisions of this Article, the withholding of tax on interest earned from credit securities placed among the large investor public referred to in Article 8 of the This Law, as well as the receipts of certificates, acceptances, receivables, loans or other claims by credit institutions, limited-object financial corporations, multi-purpose financial corporations or organisations credit auxiliaries shall be made by the securities depositaries of the said securities, at the time of transfer to the acquirer in the case of disposal, or at the time of the enforceability of the interest in other cases. It is understood that, among others, it is interest: the returns on public debt, bonds or bonds, including discounts, premiums and prizes; the awards of reporters or securities loans; the amount of the commissions that correspond to reason for opening or guaranteeing claims; the amount of consideration for the acceptance of an endorsement, the granting of a guarantee or the liability of any kind, except where such consideration must be made to insurance institutions or bonds; the gain in the disposal of bonds, securities and other titles of credit, provided that they are among those placed among the large investor public, in accordance with the general rules that the Tax Administration Service may issue. d. Those deriving from credits granted to the Federal Government or the Bank of Mexico and those from debt securities issued by the Federal Government or the Bank of Mexico, placed in Mexico among the large public investor, provided that the beneficial owners are resident abroad. Residents in Mexico and foreign residents with permanent establishment in the country are required to pay the tax in accordance with this Chapter, for income subject to preferential tax regimes that they obtain through foreign entities or legal entities in which they participate, directly or indirectly, in the proportion that corresponds to them for their participation in them, as well as for the income they obtain through legal entities or figures foreign tax transparent. This fraction shall not apply to taxpayers whose income in the previous immediate year has not exceeded $13 ' 000,000.00, except for those who are in the case referred to in the penultimate paragraph of the Article 179 of this Law. The payment made under this article will be accreditable against the tax of the year. Code, where they are obliged to do so, in the financial year in which the restructuring is carried out. XI. In the case of the donation for which the income tax has been paid, it shall be considered as cost of purchase or as an average cost per share, as appropriate, the value of the value that has been used to calculate the tax and as a date of acquisition of the one in which the tax was paid. The shares received by the applicant for the shares held by the person in direct ownership of the acquirer and within the same group for a period not less than two years, from the date of the authorization to which he/she is Two or more persons are considered to be related parties, when one participates directly or indirectly in the administration, control or capital of the other, or when a person or group of persons participates, directly or indirectly. iii) In no case shall the amount outstanding to be deducted be less than 10% of the amount of acquisition of the goods. VIII. When the members of the moral persons referred to in this Chapter are grouped in order to jointly carry out the necessary expenses for the development of the activities referred to in the (a) the proportional share of the expenditure may be deductible on an individual basis, even if the tax vouchers are in the name of one of the other members, provided that such vouchers meet the other requirements laid down by the tax provisions. Taxpayers individuals subject to the regime established in this Section, in addition to the obligations set forth in other articles of this Law and other provisions prosecutors, will have the following: I. Moral persons who are exclusively engaged in agricultural, livestock, forestry or fishing activities shall not pay income tax on income from such activities until for an amount, in the financial year, of 20 times the general minimum wage corresponding to the geographical area of the taxpayer, raised per year, for each of its members or associates provided that it does not exceed, in its entirety, 200 times the minimum wage the general area of the Federal District, raised per year. National Consumer Price for the month in question, between the above mentioned index of the previous month. The retention referred to in this paragraph shall not be made when the income is received by the taxpayers referred to in Title II of this Law or the moral persons referred to in Article 86 of this Law. When contracts involve a patent or certificate of invention or improvement and other related concepts referred to in section II of this precept, the tax shall be calculated applying the fee corresponding to the part of the payment that is made for each of the concepts. VII. For the determination of effective control, the average daily interest of the taxpayer and its related parties shall be considered in the terms of Article 179 of this Law or related persons, are resident in Mexico or abroad. II. The sale price of the shares or securities may be reduced to the amount of the fees charged by the intermediary for the loan operations of the shares or securities, their disposal, their acquisition and the settlement of the loan. The profits in cash or goods sent by the permanent establishments of moral persons residing abroad to the head office of the company or to another permanent establishment of the company abroad, which does not III. until the date they are in. The estimated fees shall be determined for each work or property resulting from the revenue from the provision of services referred to in this Article, by multiplying the cumulative revenue for each financial year resulting from the work or of the provision of the service, by the factor of total deduction resulting from dividing the sum of the direct and indirect costs estimated at the beginning of the financial year, or of the work or the provision of the service concerned, between the total income which corresponds to that estimate on the same date, as provided for in this paragraph. III. In cases where no trustees have been designated or cannot be identified, it will be understood that the business activities carried out through the trust are carried out by the trustee. II. Those who make the retentions referred to in this article will have to deduct from the totality of the income earned in the calendar month, the local income tax on wages and in general the provision of a subordinate personal service which, where appropriate, would have been retained in the calendar month concerned, provided that the tax rate does not exceed 5%. Foreign banks, including investment banks, provided they are the beneficial beneficiaries of interest. Dealing with construction services, demolition, installation, maintenance or assembly in real estate, or by screening, inspection or supervision activities related to them, consider that there is a permanent establishment only where they have a duration of more than 183 calendar days, whether consecutive or not, in a period of 12 months. first. exercise. c) If the award is made to a third party, due interest is considered to be the amount that results from subtracting the amounts received by the creditor, the capital due, provided that the creditor does not reserve rights against the debtor. The result that is obtained according to the previous fraction, will be the portion of the gain that will be added to the other cumulative income of the year of the calendar in question and shall be calculated, in the terms of this Title, the tax corresponding to the cumulative revenue. In this case, the person who obtains the income may prove against the tax that is determined in the annual declaration, the withholding of the federal tax that would have been made by the person who paid the prize in the terms of this precept. II. Mexican tax standpoint only if the information specified in the Miscellaneous rule 3.3.1.27 is provided. For the purposes of this law, it is considered social security to be carried out to meet contingencies or needs present or future, as well as to provide benefits in favour of workers or members or members of cooperative societies, with a view to overcoming them physically, socially, economically or culturally, which will enable them to improve their quality of life and that of their family. The retainer shall collect the proof of the amounts compensated for which the worker has paid the balance in favour. The losses that are incurred in the derivative financial operations and the operations to which they are refers to Article 21 of this Law, when it is concluded with natural or moral persons resident in Mexico or abroad, which are related parties in the terms of Article 85 of this Law, when the agreed terms do not correspond to the which have been agreed with or between independent parties in transactions comparable. The returns that are received or the discounts or bonuses that are made in the exercise. This proportional amount of income tax paid at a second corporate level will be determined in accordance with the following formula: MPI2: well, the reproduction in series of recordings of musical works and in general any other that derives from the exploitation of copyright. and where it is the first transmission carried out by the ejidatarios or communes and the same is carried out in the terms of the legislation of the matter. In the case of moratory interest, only those actually paid shall be deducted from the fourth month. of maquila in terms of what the Tax Administration Service establishes by general rules. Payments made on the basis of the property of immovable property shall be deductible. GSA has adjusted all POV mileage reimbursement rates effective January 1, 2023. b) In the case of operations of loans of shares or securities made in accordance with the legal provisions governing the stock market on the stock exchanges In the event of a loss of tax, only subsequent fiscal years with the same entity or legal status as the genus may be reduced in the terms of Article 57 of this Law. The result that is obtained under this paragraph will be multiplied by the same number of years in which the profit was divided, the result being the tax corresponding to the provisional payment. When in this Law, mention is made of the moral person, understood, among others, the mercantile societies, the decentralized agencies that carry out preponderantly business activities, credit institutions, civil societies and associations, and the partnership in participation when business activities are carried out in Mexico. The information referred to this fraction will be made available to the Secretariat of Finance and Public Credit, in the terms of the second paragraph of the Article 69 of the Tax Code of the Federation. The exercise of the powers of verification in respect of this obligation may only be carried out for completed exercises. For the purposes of this Law, a moral person residing in Mexico shall be deemed to be liquid, when he ceases to be resident in Mexico in the terms of the Fiscal Code of the Federation or in accordance with the provisions of a treaty to avoid double taxation in force concluded by Mexico. later. V. Against the tax of the financial year to find out in terms of the provisions of Article 64 of this Law, provisional payments may be credited corresponding thereto, carried out in accordance with this Article. For the purposes of this Chapter, credit income shall be declared and the tax applicable to them up to the calendar year in which they are charged. The taxpayer is deemed to have omitted the submission of the statement referred to in this Article, where it does not contain the information relating to the entire income that the taxpayer has generated or generated subject to preferential tax regimes corresponding to the previous immediate financial year. XV. Trying to sublease, only the deduction for the amount of the month or quarter income that the sublandlord pays to the lessor will be considered. Carry accounting in accordance with the Fiscal Code of the Federation and its Rules of Procedure, dealing with natural persons whose income from the financial year in the case of non-surplus of two million pesos, shall bear their accounts and issue their vouchers in accordance with the terms of Article 112 (III) and (IV) of this Law.
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