Análisis de las Reformas Tributarias 2017 en México

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DOI:

https://doi.org/10.29105/vtga3.3-1080

Keywords:

Tax reform, simplified stock corporation, electronic reviews, legal representative

Abstract

The 2017 tax reforms in Mexico contain important changes in moral persons, which includes a tax benefit, which will allow taxation based on cash flow. Likewise, Value Added Tax shows a substantial change, concerning the accreditation in pre-operational periods; likewise, the Fiscal Code of the Federation presents considerable adjustments, since it requires the registration of legal representatives before the Federal Taxpayers Registry, and this year they reinforce the electronic reviews. In this research, an analysis was made of the effects caused by the income received as government support, and by using the fiscal benefit of cash flow in the moral persons, being optional, and incorporating in this scheme the Simplified Company, which came into force in September 2016. The objective of the research is to visualize those generated in the legal-tax field in Mexico.

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References

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Published

2018-06-29

How to Cite

Díaz-Torres, G., Mendoza-Wong, L., & Martínez-Flores, B. G. (2018). Análisis de las Reformas Tributarias 2017 en México . Vinculategica Efan, 3(3), 395–404. https://doi.org/10.29105/vtga3.3-1080

Issue

Vol. 3 No. 3 (2018): VinculaTégica EFAN 3(3) July 2017 - June 2018

Section

Papers

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