Tooltips

Article 27 of the Mexican Social Security Law The contribution base salary is made up of the payments made in cash for daily fees, bonuses,

Article 28 of the Mexican Federal Fiscal Code

Persons who, in accordance with the tax provisions, are required to keep accounting records, shall be subject to the following:

I. For tax purposes, accounting consists of:

The books, systems and accounting records, working papers, account statements, special accounts, social books and records, inventory control and valuation method, disks and tapes or any other processable means of data storage, the equipment or electronic systems of fiscal registration and their respective records, in addition to the supporting documentation of the respective entries, as well as all documentation and information related to compliance with the tax provisions, that which accredits their income and deductions, and that which is required by other laws; The Regulations of this Code will establish the documentation and information with which this section must be complied with, and the additional elements that make up the accounting.

(If you wish to read the entire article, click on the link…)

Article 28 of the Mexican Social Security Law The insured will be enrolled with the base contribution salary they receive at the time of their

Article 29 of the Mexican Federal Fiscal Code When the tax laws establish the obligation to issue tax receipts for the acts or activities performed,

Article 29 of the Mexican Social Security Law The following rules shall apply to determine the form of contribution: The calendar month shall be the

For the purposes of this Law, the following definitions shall apply: I.  Immigration authority, the public servant who exercises the legal authority expressly conferred to perform

Article 3 of the Mexican Value Added Tax Law Regulation For the purposes of Article 1o.-A, the last paragraph of the Law, the legal entities