Tooltips

ANNEX I. Goods that may not be temporarily imported under [IMMEX] Decree 1701.12.01 Sugar whose sucrose content by weight, in the dry state, has a

Article 1 of the Mexican Value-Added Tax Law Individuals and corporations that, in national territory, perform the following acts or activities are obligated to pay

Article 107 of the Mexican Immigration Law Regulation The temporary residence visa, referred to in section IV of article 40 of the Law, shall be

Article 11 of the Mexican Social Security Law The mandatory regime includes insurance for: Occupational risks; Sickness and maternity; Disability and life; Retirement, severance at

Article 129 of the Mexican Immigration Law Regulation The condition of visitor’s stay without permission to carry out remunerated activities, foreseen in article 52, section

Employers have the following obligations:

1. Comply with the provisions of the labor regulations applicable to their companies or establishments;
2. To pay the workers the wages and indemnities, in accordance with the regulations in force in the company or establishment;
3. Timely provide the workers with the tools, instruments and materials necessary for the execution of the work, and must provide them of good quality, in good condition and replace them as soon as they cease to be efficient, provided that the workers have not agreed to use their own tools. The employer may not demand any compensation for the natural wear and tear suffered by the tools, instruments and working materials;

Click to read the full article…

Article 138 of the Mexican Immigration Law Regulation The condition of temporary resident status provided for in Article 52, section VII, of the [Immigration] Law

Article 139 of the Mexican Immigration Law Regulation The condition of permanent resident status provided for in Article 52, Section IX, of the [Immigration] Law

Article 140 of the Mexican Federal Income Tax Law.

Individuals must accumulate income received from dividends or profits to their other income. Such individuals may credit, against the tax determined in their annual return, the income tax paid by the company that distributed the dividends or profits, provided that the person making the crediting referred to in this paragraph considers as accruable income, in addition to the dividend or profit received, the amount of income tax paid by such company corresponding to the dividend or profit received and also has the tax receipt and the tax voucher referred to in Section XI of Article 76 of this Law. For these purposes, the tax paid by the company will be determined by applying the rate of Article 9 of this Law to the result of multiplying the dividend or profit received by the factor of 1.4286.

[Continues…]

If you wish to read the whole article, click on the link.

Article 154 of the Mexican Income Tax Law In the case of income from salaries and in general for the rendering of a subordinated personal