More than a thousand taxpayers benefit from payment facilities for debts and fines
The Tax Administration Service (SAT) reminds taxpayers that they have until December 31, 2024 to regularize their tax situation through various payment facilities. Individuals and legal entities that present debts determined by the authority or with self-determined debts (declarations), can request an installment payment of up to 36 installments, as well as a reduction of
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Second Resolution of Modifications to the Miscellaneous Tax Resolution for 2024 and its annexes 1, 3 and 7
On October 11, the reference Resolution was published in the DOF, which came into force on October 14, 2024. The main rules that we consider most important that were modified, as well as the non-binding criteria that were added and the regulatory criterion that was modified, were the following: Gain on the sale of fiduciary
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Renewal of the Qualified Maquiladora Approach (QMA) for the APA Maquiladora program 2020-2024
During the first half of fiscal year 2024, the Mexican Tax Administration Service (“SAT”) and the Internal Revenue Service (“IRS”) of the United States of America (U.S.) reviewed issues related to the transfer pricing (TP) methodology, Qualified Maquiladora Approach (“QMA”) or Fast Track Methodology, for Mexican taxpayers that entered into a unilateral transfer pricing agreement
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