Fiscal Bulletin January 2021

INVITATION TO THE WEBINAR “UPDATE AN...
12/1/2021

MINIMUM GENERAL SALARY 2021
12/1/2021

ISR RATES APPLICABLE IN THE FINANCIAL YEAR...
12/1/2021

UNIT OF MEASURE AND UPDATE (UMA) FOR 2021
12/1/2021

UPDATE TO THE ANNUAL INCOME OF THE SOCIETY...
12/1/2021

STATE PAYROLL TAX 2021
12/1/2021

TAX STIMULES FOR FUELS CONTINUE FOR 2022, ...
12/1/2021

CONSIDERATIONS FOR THE CLOSING OF THE 2020...
12/1/2021

THE REFORM TO THE PENSION SYSTEM IS PUBLISHED
12/1/2021

THE REFORM TO THE INFONAVIT AND ISSSTE LAW...
12/1/2021

12/1/2021
INVITATION TO THE WEBINAR “UPDATE AND FISCAL REFORM 2021”
You are cordially invited to the Free Webinar: Tax Update and Reform 2021 by our Director PH.D. Manuel Nevárez Chávez. The appointment is on Thursday, January 14 at 11:00 AM. Sign in: https://attendee.gotowebinar.com/register/7037898475202641679?source=Pagina+Web You can also call 614 455 91 00 or email
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12/1/2021
MINIMUM GENERAL SALARY 2021
On December 23, 2020, the minimum wages that are effective as of January 1, 2021, were published in the Official Gazette, to read as follows: Geographic area Amount General Minimum Salary Area $ 141.70 Northern Border Free Zone (ZLFN)[1] $ 213.39 The general area salary increase from $ 123.22 to $ 141.70 is integrated according... See more

12/1/2021
ISR RATES APPLICABLE IN THE FINANCIAL YEAR 2021
Finally, on January 11, 2021, the updated rates for the calculation of income tax for individuals of the different periodicities were announced in the DOF, through Annex 8 of the Miscellaneous Tax Resolution for 2021. The update of the rates was made because cumulative inflation since the last update (November 2017) exceeded 10% in fiscal... See more

12/1/2021
UNIT OF MEASURE AND UPDATE (UMA) FOR 2021
On January 8, 2021, INEGI published in the Official Gazette of the Federation the value in national currency of the UMA with an increase of 3.150% in the daily value, to be as follows: Daily Value $ 89.62 Monthly value $ 2,724.45 Annual value $ 32,693.40 These values will come into force as of February... See more

12/1/2021
UPDATE TO THE ANNUAL INCOME OF THE SOCIETY BY SIMPLIFIED SHARES (SAS)
On December 24, 2020, disclosed in the Official Gazette the updated amount of total annual income that a Simplified Stock Company may not exceed pursuant to article 260 of the General Law of Commercial Companies to be considered as such, which was established at $ 5,860,670.96 The calculation of Update factor is obtained by dividing... See more

12/1/2021
STATE PAYROLL TAX 2021
For 2021, in accordance with the provisions of Article 75 of the Finance Law of the State of Chihuahua, the Payroll Tax (ISN) will continue to be calculated by applying the rate of 3% to the amount that results from reducing the total remuneration to personal work, rendered under subordination to an employer within the... See more

12/1/2021
TAX STIMULES FOR FUELS CONTINUE FOR 2022, 2023 AND 2024
On December 30, 2020, the “Decree that modifies the various by which tax incentives are established in terms of the tax on production and services applicable to the fuels indicated, published on December 27,” was published in the DOF. 2016 ”. Although the previous modification of this Decree published on December 31, 2019 established that... See more

12/1/2021
CONSIDERATIONS FOR THE CLOSING OF THE 2020 FISCAL YEAR: PART TWO
We continue with the list of important aspects that must be taken into account to adequately close the fiscal year 2020, as well as alternatives to reduce the tax burden that will avoid setbacks when calculating the income tax for the year and pay exactly what corresponds. The first list is in our newsletter for... See more

12/1/2021
THE REFORM TO THE PENSION SYSTEM IS PUBLISHED
On December 16, the Decree that amended, added and repealed various provisions of the Social Security Law and the Retirement Savings Systems Law, which constitute the so-called reform of the retirement system, was published in the DOF. pensions. This decree came into effect on January 1, 2021, however some of its effects will begin later... See more

12/1/2021
THE REFORM TO THE INFONAVIT AND ISSSTE LAWS IS PUBLISHED
On December 16, the Decree amending, adding and repealing various provisions of the Law of the Institute of the National Housing Fund for Workers and of the Law of the Institute of Social Security and Services of Workers was published in the DOF. State Workers, which came into effect the day after its publication. The... See more