ARTICLE · 25 APRIL 2024

Pre-Criterios 2025

Acedo Santamarina

Explore more from Acedo Santamarina

En términos del artículo 42, fracción I, de la Ley Federal de Presupuesto y Responsabilidad Hacendaria ("LFPRH"), el Ejecutivo Federal a través de la Secretaría de Hacienda y Crédito Público...

MexicoTax

Acedo Santamarina

En términos del artículo 42, fracción I, de la Ley Federal de Presupuesto y Responsabilidad Hacendaria ("LFPRH"), el Ejecutivo Federal a través de la Secretaría de Hacienda y Crédito Público ("SHCP") deberá enviar al Congreso de la Unión a más tardar el 1° de abril, un documento que contenga: (i) los principales objetivos para la Ley de Ingresos y el Presupuesto de Egresos del año siguiente; (ii) escenarios sobre las principales variables macroeconómicas para el siguiente año como lo son la inflación, tasa de interés, entre otros; (iii) escenarios sobre el monto total del Presupuesto de Egresos y su déficit o superávit; y (iv) la enumeración de los programas prioritarios y sus montos.

We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.

Register for freeORLog in

Related Articles

The Executive Who Stayed Too Long: When Global Mobility Creates A Permanent Establishment In Mexico

GGI | Global Alliance

Paquete Económico 2027: lo que las empresas deben anticipar

Vázquez Tercero & Zepeda

2027 Tax Reform

Galicia Abogados S.C.

2027 Economic Package Bill

Paquete Económico 2027 – Propuesta De Reforma Fiscal

Greenberg Traurig

Legal Intelligence Newsletters: sign up for the latest legal and regulatory news on your chosen topics

Read more about

Related Comparative Guides

Comparative Guide

Tax Disputes

Comparative Guide

Tax

See more popular content from

Tax

Paquete Económico 2027 – Propuesta De Reforma Fiscal

El Ejecutivo Federal presentó el Paquete Económico 2027 ante el Congreso, proponiendo cambios significativos en la Ley del Impuesto sobre la Renta y la Ley de Ingresos de la Federación. ¿Cómo afectarán las nuevas limitaciones a deducciones, pérdidas fiscales e intereses la tasa efectiva de tributación de las empresas mexicanas?

Greenberg Traurig

2027 Economic Package Bill

Mexico's tax authority has submitted the 2027 Economic Package Bill, proposing significant amendments to various tax provisions including changes to the Simplified Trust Regime, new control mechanisms for deductions, and modifications to interest deduction limits. The bill introduces tax incentives for capital repatriation and share sales while eliminating certain optional regimes, though all provisions remain subject to legislative modification.

2026 Economic Package

On Sept. 8, the Federal Executive Branch presented the Economic Package for 2026 ("EP 2026"), which includes various tax amendments, including the increase of certain taxes.

Tax Overview

Mexican resident corporations are subject to a federal corporate income tax at a rate of 30%. The rate will be reduced to 29% in 2013 and to 28% starting 2014.

Ortiz, Sosa, Ysusi Y Cía, S.c.

2027 Tax Reform

This page outlines the copyright protections and usage restrictions for content published on the Galicia Abogados website, governed by Mexican and international copyright laws. It specifies permitted personal and educational uses while prohibiting unauthorized alterations or removal of copyright notices.

Galicia Abogados S.C.

VAT Refunds In Mexico: What To Expect

Obtaining a VAT refund in Mexico involves navigating a complex verification process that extends well beyond statutory timeframes. The Mexican tax authority conducts comprehensive reviews of all transactions, requiring extensive documentation that demonstrates both substance and form, with particular scrutiny on asset acquisitions, equity contributions, and bank records.

GGI | Global Alliance

Paquete Económico 2027: lo que las empresas deben anticipar

El Ejecutivo Federal presentó el Paquete Económico 2027 ante el Congreso de la Unión, combinando expectativas moderadas de crecimiento con un objetivo de mayor recaudación tributaria.

Vázquez Tercero & Zepeda

Recent SAT Publications On Fraudulent CFDIs – Immediate Risks For Your Business

Mexico's Tax Administration Service (SAT) has intensified its use of expedited domiciliary audits to identify fraudulent digital tax invoices (CFDIs), with three publications in August 2026 alone listing companies whose invoices are deemed invalid. Businesses that received these fraudulent CFDIs face severe consequences including operational suspension, tax liability assessments, and potential criminal charges for tax fraud carrying up to nine years imprisonment. Companies must immediately review their acco

Foley & Lardner LLP

Article 76-A Of The Income Tax Law (ISR) Implications For Transfer Pricing

Provides the TA with global information about the Multinational Enterprise Group (MNE) to which the (local) taxpayer belongs.

Thoughts On The Criterion Of The Mexican Supreme Court Of Justice Which Will Complicate Commercial Transactions By Hindering The Offsetting Of Amounts For Purposes Of The Value Added Tax (VAT).

The fact that parties participating in commercial transactions offset amounts payable between them constitutes a common practice today.