Wednesday, June 30, 2010

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Return of the difference in the IDE ... Opinion is no longer present

decree published in the Official Journal of the Federation on June 30, 2010 Article IV .-

taxpayers under Article 8, fourth paragraph of the law of Iimpuesto to cash deposits, claim back the tax difference resulting after applying the accreditation procedures and compensation referred to in the first three paragraphs of that article, may opt by NOT SUBMIT OPINION referred to the fourth paragraph of the article quoted, provided they present the information in the plazos y medios que, mediante reglas de caracter general, establezca el Servicio de Administracion Tributaria.

El presente Decreto con respecto a este articulo entrará en vigor a partir del 1 de Septiembre del 2010.



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Tax Opinion "? ... AND DOES NOT SHOW!

Decreto publicado en el Diario Oficial de la Federacion el 30 de Junio del 2010

ARTICULO TERCERO.- los contribuyentes que de conformidad con lo establecido en los articulos 32-A, fraccion I del Codigo Fiscal de la Federacion y 16 de la Ley del Seguro Social, se encuentren obligados a dictaminar sus estados financieros o el cumplimiento de sus obligaciones ante el Instituto Mexicano del Seguro Social, segun corresponda, by certified public accountant, may choose not to submit such opinions to the articles referred to above, provided they submit the information within the time and means that, by general rules, establish the tax authorities.


MicrosoftInternetExplorer4 Taxpayers who exercise the option referred to in this Article shall not be required to submit the copy and the Annexes referred to in Section VIII of Article 29 of the Law Institute of the National Fund Workers' Housing.

This decree concerning this article shall enter into force on the day following its publication in the Official Journal of the Federation

Comment: it is noteworthy that apply to opinions to be submitted for the year of 2010 and later.



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no longer presents the information in the annual VAT

Normal

decree published in the Official Journal of the Federation on June 30, 2010


ARTICLE TWO .- Tax payers value-added and persons who carry acts or activities referred to in Article 2nd.-A of the Law on Value Added Tax, may choose not to submit the information referred to in Article 32, Section VII of this Act, the tax declarations income, provided comply with the obligation to submit monthly information referred to in section VIII of Article 32.


Comment: Section VII, Article 32 refers to the VAT information is stated in the Declaration multiple reports, and not be liable to present this information as long as they comply with the obligation to submit monthly the DIOT (Article 32 fraction VIII).


This decree concerning this article shall enter into force on the day following its publication in the Official Journal of the Federation




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New Issue to contact us

To contact us for event registration number is 9509506
Ignacio Gutierrez

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Vilches 9509502

Duck Migration Reports

SID is no longer present the overview of concepts of income

decree published in the Official Journal of the Federation on June 30, 2010

ARTICLE ONE .- The taxpayers in accordance with the provisions of the second paragraph of Article 22 Revenue law of the Federation for Fiscal Year 2010, are required to submit the pertinent information
the concepts that formed the basis for determining the tax rate business of interim payments and the statement of the financial year may choose not to submit the information to be delivered in the same period that interim payments and presented solely information for the fiscal year, provided that such information is submitted within the month immediately following the end of the year.
Revenue Service by general rules will be announced in the media and formats to be provided the information referred to in this article. Comment

in July and later there is no longer required to submit monthly overview of concepts IETU, but as annual information, this means that we must continue to make information on the concepts listed in the papers IETU work and submit the annual information only on January the following year under the media and formats to disseminate the Tax Administration Service
.

This decree concerning this article shall enter into force on the day following its publication in the Official Journal of the Federation