Article 123 of the Mexican Political Constitution

Everyone has the right to decent and socially helpful work; to this end, the creation of jobs and the social organization of work shall be promoted, in accordance with the law.

The Congress of the Union, without contravening the following bases, shall issue laws on labor, which shall govern:

Among laborers, day laborers, domestic servants, artisans, and in a general way, all labor contracts:

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Article 132 of the Mexican Federal Labor Law

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;

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Article 140 of the Mexican Federal Income Tax 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.


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