TYPES OF FEDERAL, STATES AND MUNICIPAL TAXES
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Transcript of TYPES OF FEDERAL, STATES AND MUNICIPAL TAXES
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TYPES OF FEDERAL, STATES AND MUNICIPAL TAXES
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INCOME TAX
FEDERAL TAXES
Gravel the increase in assets of individuals and corporations residing in Mexico Rate 30%
A SINGLE BUSINESS TAX RATE
Gravel the difference between certain income and deductions Rate 17.5%
VALUE ADDED TAX
Gravel consumption of almost every kind of goods and services
Rate 16%Border 11%
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EXCISE DUTY ON GOODS AND SERVICES
FEDERAL TAXES
Gravel Consumption of cigarettes, alcoholic beverages, telephone, games of chance and
petrol.Several Fees
Tax on New Automobiles
Gravel new car purchase Rates vary, depending on each vehicle
DEPOSIT-TAX CASH
Intended to tax the informal (applies to cash deposits) Rate 3%
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TAX ON CAPITAL TRANSFERS OF MOVABLE
STATE TAXES
Levied on real estate purchases Rate 2%
Tax on the purchase of used motor vehicles
Gravel private disposals Several Fees
BUSINESS TAX ATTORNEY LEGAL AND INSTRUMENTS
Gravel any act or contract before a Notary Rate 1%
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SALARIES TAX STAFF TO WORK NOT SUBORDINATE
STATE TAXES
Gravel income individuals are not subordinate Rate 3% or 4%
PAYROLL TAX
Gravel payments payrolls Rate 2%
LODGING TAX
Gravel providing hosting services Rate 2%
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Taxes on lotteries, raffles, SWEEPSTAKES, CONTESTS BETS AND ALL KINDS
STATE TAXES
Tax income for these items Rate 6%
TAX SALE OF TICKETS FOR RAFFLES AND DRAWINGS
Gravel ticket alienation Rate 8%
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PROPERTY TAXES
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THE FOLLOWING ACTS ARE CONSIDERED BY TRANSMISSION
OR ACQUISITION OF THE PROPERTY
- ANY TRANSMISSION OF PROPERTY.
- DONATION.
- CAUSE OF DEATH BY.
- CAPITAL CONTRIBUTIONS COMPANIES AND - ASSOCIATIONS
TAX ON PATRIMONIAL TRANSMISSIONS
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- PURCHASE SALE IN WHICH THE SELLER RESERVES
THE PROPERTY.
THE PROMISE OF THE FUTURE IF BUYER GET INTO POSSESSION OF THE PROPOERTY OF THE SELLER RECEIVE THE FUTURE OF THE SALE PRICE OR ADVANCE
ASSIGNMENT OF RIGHT OF THE BUYER OR BUYER OF FUTURE IN THE PAST TWO CASES
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C.- BASE
100 % OF THE VALUE THAT TURNS OUT TO BE HIGHER GIVES:
1.- THAT OF EVALUATION OR THE OPINION OF VALUE
2.- THE VALUE OF THE OPERATION
D.- RATE:
2% FOR OPERATION.
THE ABANDONMENT OF RIGHT OF THE BUYER OR OF THE BUYING FUTURE IN BOTH PREVIOUS CASES
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E.- TIME OF PAYMENT
WITHIN 2 MONTHS FOLLOWING THE DATE OF THE TRANSACTION
F.- SUBJECTS OBLIGED TO RETAIN AND INFORM
THE NOTARIES AND PUBLIC FEDATARIOS
G.- EXEMPTIONS
- THE FEDERATION
- THE STATE
- MUNICIPALITIES
- FOREIGN STATES
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OWNERSHIP AND USE TAX ON VEHICLES
COMPELLED
The physical and moral persons, holders or users of vehicles
PAYMENT DATETaxpayers paid the tax for calendar year during the first three months to the authorized offices.
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RATES
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RIGHTS OF CONTROL VEHICLE
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GROSS INCOME TAX
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INCOME TAX
• This tax is applicable to all residents of Mexico, that is, to all residents who have established an operations center in Mexico. Therefore, it is applicable to all corporations and companies, all industrial enterprises, all agricultural products businesses, individuals, etc.
• This tax applies to gross receipts, income of individuals and businesses, however, nonprofit organizations do not pay this tax.
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• One of the most important features of the Mexican tax law is that it recognizes the benefits and losses incurred by businesses due to inflation.
• There are also expenses that may be deducted expenses that reduce income and the amount used for calculating the tax is lower. Some examples of deductible expenses include: discounts and allowances, purchases, depreciation and amortization of fixed assets, financial leasing
• The tax rate this year is 30% on taxable income, ie income minus deductions
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CONSUMPTION TAX
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VALUE ADDED TAXFEATURES
- Gravel consumption of goods and services
- The cause in all economic stages
- The taxpayer is retrieved from third absorb the final consumer
- Removes the effect "cascade" and pyramidal
- Reduce tax evasion.
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- It is neutral with respect to competition.
- Economic impact known.
- It helps to export products to the 0% rate
- Fiscal Tiers price of imported products.
- The federal tax levy of the tax in each of stages of the economic process.
FEATURES
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CUSTOMS VAT
IMPORTER SUPPLIER
MANUFACTURER
WHOLESALERS
RETAIL
CONSUMER
FEATURES:Is caused in all economics stages
It is financed by government (like bussines income, except import stage)
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VALUE ADDED TAXELEMENTS
I. SUBJECTS
ALL THE PHYSICAL AND MORAL PERSONS WHO REALIZE ACTS AND ACTIVITIES BURDENED BY THE OBJECT.
II. OBJECTDISPOSITION OF ASSETSPROVISION OF SERVICESGRANT USE OR ENJOYMENT OF PERSONAL PROPERTYIMPORT OF GOODS OR SERVICESEXPORT OF GOODS OR SERVICES
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III. BASE
THE AMOUNT IS DETERMINED TO BE APPLICABLE RATE
IV. RATE
RECOGNIZES THAT THE AS IS LIVA: 0%, 11% AND 16%
V. EXEMPTIONS
SOME EXEMPTIONS EXIST DEPENDING ON THE TYPE OF ACTIVITY
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COMPLEMENTARY TAXES
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• This tax works very similarly to a " minimal alternative tax. "
• The affected contributors are all the business contributors, corporate and not corporate activities, especially the persons with the companies on his world revenue, and the resident foreigners with permanent establishment in Mexico.
• In general, all the business income it is affected by this new "alternative" IETU of income of the fiscal, enclosed system in personal independent services, and the rent of the property.
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3
• The IETU is calculated as a "alternative" of taxes, and the major one of the IETU or the tax on the ordinary income turns into the responsibility.
• The companies that operate under the program IMMEX (known as factory-works) will be able to enjoy a fiscal incentive in the form of a fiscal credit that reduces his responsibility IETU
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• Deductions limited (except the indemnification) allows to them to calculate the tax base, in spite of a fiscal direct credit it is allowed for the majority of the expenses of compensation.
• The rate of legal IETU is 16,5 % for the year 2008, 17 % for 2009 and 17,5 % for the year 2010 and in forward.
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ELEMENTS:
I.-SUBJECTS
ALL THE PHYSICAL AND MORAL PERSONS WHO REALIZE ACTS AND ACTIVITIES BURDENED BY THE OBJECT.
SPECIAL TAX ON PRODUCTION AND SERVICES
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II.- OBJECT
THE ALIENATION OF GOODS OR IN HIS CASE THE IMPORT RENDERING OF SERVICES.
III.- BASE
THE AMOUNT DETERMINED WHO I KNOW WAS APPLYING THE RATE
IV.- RATE
THE LAW OF THE SPECIAL TAX ON PRODUCTION AND SERVICES RECOGNIZES DIFFERENT RATE THAT THEY GO FROM 10 % TO 110 % AS IT IS DETAILED BELOW:
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CONCEPT RATE
A)ALCOHOLIC DRINKS AND BEER GIVES EVEN 14 ° G.L.
26.5%
B) BEER AND ALCOHOLIC DRINKS GIVE MORE G.L GIVE 14º. AND UP TO 20 ° G.L. 30%
C) BEER AND ALCOHOLIC DRINKS GIVE MORE G.L GIVE 20 º 53%
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D) ALCOHOL AND UNNATURAL ALCOHOL AND UNCRYSTALLIZABLE HONEYS 50%
E) CIGARETTES 110%
F) GASOLINE AND DIESEL
DIFFERENT RATES
G) SOFT DRINKS, MOISTURIZING OR REMOISTURIZING DRINKS, CONCENTRATES, POWDERS, SYRUPS, ESSENCES OR EXTRACTS OF FLAVORS, WHICH ON HAVING BE DILUTED ALLOW TO OBTAIN SOFT DRINKS, MOISTURIZING OR REMOISTURIZING DRINKS ….. 20 %
CONCEPT RATE
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H) SYRUP OR CONCENTRATES TO PREPARE REFRESHMENTS THAT ARE EXPENDED IN OPENED PACKINGS USING AUTOMATIC, ELECTRICAL OR MECHANICAL DEVICES … ….
I) COMMISSION, MEDIATION, CONSIGMENT, ETC. SAME RATE OF THING
EXEMPT
CONCEPTO TASA
20 %
FINAL EXPORTJ)
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K)
L)
GAMES WITH BETS AND DRAWINGS
NETWORKS YOU PUBLISH OF TELECOMMUNICATION
30 %
3 %
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TAX ON FINANCIAL TRANSACTIONS
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3
Persons who dispose of shares issued by Mexican companies or shares of foreign companies and these operations are done through stock exchanges, shall be exempt from Income Tax
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Residents abroad, who have a permanent establishment in the country, receiving interest income may be subject to a fee of 4.9% when the beneficiary is resident in a country where they have a treaty to avoid double taxation and compliance with the requirements therein.
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STUDY OF TRANSFER PRICE
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TRANSFER PRICE
Regarding the transfer pricing study adhered to the Law on Income Tax procedures established by the OECD
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The methods are:
I. Resale Price MethodII. Cost-plus methodIII. Utility Participation MethodIV. Residual Method profit sharingV. Transactional margin method of operating
income
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AGREEMENTS TO AVOID THE DOUBLE TAXATION
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TRATADOS PARA EVITAR LA DOBLE TRIBUTACIÓN
Fuente: Servicio de Administración Tributaria
FIRMADOSALEMANIA EUA HOLANDA
ANTILLAS HOLANDESAS FINLANDIA POLONIA
AUSTRALIA FRANCIA PORTUGAL
AUSTRIA GRECIA REINO UNIDO
BERMUDA INDIA REP. CHECA
BÉLGICA INDONESIA REP. ESLOVACA
BRASIL IRLANDA RUMANIA
CANADÁ ISLANDIA RUSIA
COLOMBIA ISRAEL SINGAPUR
COREA ITALIA SUDÁFRICA
CHILE JAPÓN SUECIA
CHINA KUWAIT SUIZA
DINAMARCA LUXEMBURGO URUGUAY
ECUADOR NORUEGA VENEZUELA
ESPAÑA NUEVA ZELANDA 44
EN NEGOCIACIÓNARUBA LETONIA
BAHAMAS LÍBANO
BAHREIN LIECHTENSTEIN
COSTA RICA MALASIA
ESLOVENIA MARRUECOS
GIBRALTAR MÓNACO
HUNGRÍA NICARAGUA
ISLA DEL HOMBRE PANAMÁ
ISLAS CAIMÁN SAMOA
ISLAS COOK TAILANDIA
ISLAS GUERNSEY UCRANIA
ISLAS JERSEY TURCAS Y CAICOS
ISLAS MARSHALL VANATU
ISLAS VIRGENES BRITANICAS 27
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