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  BUSINESS FLAT TAX  (IETU)
   
 

This Standard is under the oversight of the Secretary of Finance and Public Credit is responsible for: Finances, Economic statistics, Customs, Taxes, tax collection, audits, import-export duties

(this is the Mexican IRS also called "Hacienda"

 Tax information - frequently asked questions

LAW, REGULATION, OR NOM - what is the difference?  

BUSINESS FLAT TAX  LAW

LEY DEL IMPUESTO EMPRESARIAL A TASA ÚNICA

published in the Official Daily of the Federation on the 1st of October of 2007

This Law became effective the 1st of January of 2008

THIS LAW IS CANCELED JAN. 1, 2014

DFDFD

 

LEY DEL IMPUESTO EMPRESARIAL A TASA ÚNICA

THE BUSINESS FLAT TAX LAW  IETU

 

 

ÍNDICE

INDEX

 

CAPÍTULO I

CHAPTER I

DISPOSICIONES GENERALES

GENERAL PROVISIONS

 

CAPÍTULO II

CHAPTER II

DE LAS DEDUCCIONES

DEDUCTIONS

 

CAPÍTULO III

CHAPTER III

DEL IMPUESTO DEL EJERCICIO, DE LOS PAGOS PROVISIONALES Y DEL CRÉDITO FISCAL

TAX OF THE FISCAL PERIOD, PROVISIONAL PAYMENTS AND TAX CREDIT

 

SECCIÓN I

SECTION I

DISPOSICIONES DE CARÁCTER GENERAL

PROVISIONS OF A GENERAL CHARACTER

 

SECCIÓN II

SECTION II

DEL ACREDITAMIENTO DEL IMPUESTO SOBRE LA RENTA POR LAS SOCIEDADES QUE CONSOLIDAN FISCALMENTE

ACCREDITATION OF THE INCOME TAX BY THE COMPANIES THAT CONSOLIDATE FISCALLY

 

SECCIÓN III

SECTION III

DEL ACREDITAMIENTO DEL IMPUESTO EMPRESARIAL A TASA ÚNICA POR LOS INTEGRANTES DE LAS PERSONAS MORALES CON FINES NO LUCRATIVOS

 

ACCREDITATION OF THE IETU BY THE MEMBERS OF THE NON PROFIT COMPANIES

CAPÍTULO IV

CHAPTER IV

DE LOS FIDEICOMISOS

TRUSTS

 

CAPÍTULO V

CHAPTER V

DEL RÉGIMEN DE PEQUEÑOS CONTRIBUYENTES

 

REGIMEN OF SMALL TAXPAYERS

CAPÍTULO VI

CHAPTER VI

DE LAS OBLIGACIONES DE LOS CONTRIBUYENTES

 

OBLIGATIONS OF THE TAXPAYERS

CAPÍTULO VII

CHAPTER VII

DE LAS FACULTADES DE LAS AUTORIDADES

 

POWERS OF THE AUTHORITIES

TRANSITORIOS

TRANSITIONAL ARTICLES

 

 

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