by Juan Manuel González | Jan 31, 2024 | Noticias-en
With the intention of monitoring correct compliance with tax and customs obligations, the Tax Administration Service (“SAT”) released its Master Plan for the year 2024.
The Master Plan strategy is focused on 3 main axes: taxpayer service, collection and inspection.
For the collection and inspection strategy, during this year, the SAT will concentrate its reviews on the following economic sectors:
On the other hand, the concepts and behaviors of special interest to the tax-customs authority will deal with the following:
- Use of private pension plans, similar, subcontracting and RESICO;
- Improper application of balances in favor, VAT rate 0%, non-object VAT and import VAT;
- Corporate restructuring and tax effects in spin-offs, mergers and international restructurings;
- Disposals of shares and intangibles;
- Review of partners and shareholders in operations associated with restructuring;
- Fiscal losses and incentives, as well as REFIPRES;
- Foreign trade operations and anti-smuggling operations;
- Misuse of treaty benefits and origin verification;
- IEPS Accreditation;
- Non-compliance with IMMEX Programs, temporary imports and import permits;
- Undervaluation based on incorrect customs valuation, tariff classification and inconsistent declarations in the petitions;
- Financing, capitalization of liabilities and distribution of profits;
- Trusts and credit intermediation companies;
Volumetric controls; and
- Technological, commerce and electronic collection platforms.
The SAT will implement various activities, among which the following stand out:
- Strengthen attention to taxpayers.
- Guide and accompany debtors of tax credits for the regularization of their debts and the voluntary and timely compliance with their tax obligations.
- Apply benefits in cases of self-correction due to audits.
Improvements in declarations.
- Use of artificial intelligence for better planning in collection processes, with the purpose of reviewing certain items, among which are: outsourcing of payroll payments, inappropriate applications of balances in favor of VAT, foreign trade taxes, among others .
Finally, to avoid bad fiscal practices, the authority will carry out collection and inspection actions aimed at combating irregularities in tax and customs matters, such as:
- Targeting taxpayers with tax credits due to collection potential.
- Strengthening “persuasive” actions for the collection of tax credits.
- Increase in collection actions for taxpayers with unsecured tax debts.
- Coordination with Federal Entities to increase audits, operations, inspection and collection of tax debts.
- Restriction of digital seal certificates to taxpayers with simulated operations.
- Monitoring of taxpayers who do not comply with the deadlines in the payment of their tax obligations.
- Derived from the above, it is clear that through the Master Plan for fiscal year 2024, the tax authorities seek to continue increasing collection efficiency through inspection and management actions; focusing this year on certain specific industries, concepts and behaviors.
For more information contact:
Juan José López de Silanes | Partner Basham, Ringe and Correa | lopez_de_silanes@basham.com.mx
by Juan Manuel González | Oct 12, 2023 | Noticias-en
The “Federal Cybersecurity Law” initiative presented by deputy Javier Joaquín López Casarín in April 2023, proposes the creation of a legal and operational framework for new cybersecurity authorities and the definition of crimes, homologated with those provided for in the Budapest Convention .
The Budapest Convention of the Council of Europe of 2001 aims to establish an international legal framework for cooperation on cybercrime. Mexico only has the status of observer country, since it has not ratified the Convention. The States Parties must implement two specific issues: i) Classification of crimes related to cybersecurity and ii) Give the competent authorities tools and powers to investigate and punish the commission of these crimes.
In this sense, the bill proposes the creation of new crimes and institutions such as the “National Cybersecurity Agency” and a prosecutor’s office specialized in cybercrimes. In addition, it grants powers in cybersecurity to the Secretariat of National Defense and the Secretariat of the Navy, and proposes the appointment of judges specialized in this area.
The bill also establishes obligations for individuals, among others, the notification of cybersecurity incidents, the presence of a legal representative in Mexico, and creating response units for cybersecurity incidents.
This initiative is currently in the Chamber of Deputies in the United Commissions on Citizen Security, and Science, Technology and Innovation for an opinion. Therefore, if a favorable opinion is obtained, it could be discussed in the Chamber of Deputies in the current period of sessions that runs from September 1 to December 15. Likewise, civil society and private industry have expressed concerns about the possible human rights violations that its implementation could generate. The proposed law would substantially modify the legal framework for authorities and private individuals, so its discussion must be closely followed. The information technology and data protection area is at your service.
For more information contact:
Juan José López de Silanes | Partner Basham, Ringe and Correa | lopez_de_silanes@basham.com.mx
by Juan Manuel González | Oct 11, 2023 | media-en
The Third Collegiate Labor Court of the Seventeenth Circuit recently issued a jurisprudence that establishes the importance of the principle of primacy of reality in labor trials when an employer alleges that a worker submitted a resignation to him. This jurisprudence establishes that labor courts must analyze the plausibility of the resignation, taking into account the particular characteristics of the case and the personal conditions of the worker to determine whether the resignation is valid or not.
The principle of primacy of reality implies that, in the event of a conflict between what is established in a document and what actually happens in practice, priority must be given to what happens in reality. In the labor field, this means that, if there is a resignation presented by the worker to the employer, but it is suspected that it was forced or does not reflect his true will, the labor court must analyze the situation based on the reality of the facts and the personal conditions of said worker to determine whether the resignation is valid or not.
The jurisprudence issued establishes that labor courts must take into account the particular characteristics of the case and the personal conditions of the worker, such as seniority, position, age, training, financial solvency and severance payment, to determine the probative value of the claim. resignation.
The foregoing is based on the third paragraph of article 17 of the Constitution and article 841 of the Federal Labor Law, which establish the obligation of labor courts to issue their rulings based on known truth and good faith, without the need to be subject to formalities. or rules in relation to the evidence provided by the parties, but always expressing the reasons and legal foundations on which they are based, being clear and consistent with the claims that are deduced in the trial.
For this reason, companies must pay special attention when receiving a resignation from a worker, ensuring that it reflects the will, autonomy and spontaneity of said worker when preparing the document since, if the labor courts do not find the waiver credible with the particular characteristics of the case, they will consider it lacking validity.
For more information contact:
Juan José López de Silanes | Partner Basham, Ringe and Correa | lopez_de_silanes@basham.com.mx
by Juan Manuel González | Jul 11, 2023 | Noticias-en
The Investigative Authority of the Federal Economic Competition Commission (“COFECE”) published on July 3, 2023 the notice of initiation of an investigation for a complaint for the possible performance of related monopolistic practices with file number DE-023-2023, in the market for the development, marketing and sale of digital goods and/or services, as well as related services in the national territory.
In this regard, COFECE noted that this investigation focuses on products such as electronic books, software, video games, photographs, music, and online movies, among others. These digital goods and services are created by developers and marketed to end users through various channels. In addition, COFECE indicated that it will analyze the negotiation and payment processing mechanisms associated with these transactions. In this regard, he pointed out that, in 2021, video game sales in the country increased by 24% compared to the previous year, while digital book sales grew by 35% and digital photo and video sales by 19%.
In this investigation, COFECE may request information in writing, carry out verification visits, as well as summon economic agents that participate in or are related to said market to testify. Pursuant to the Federal Law on Economic Competition (“LFCE”), there is an obligation for economic agents that are requested and visited to cooperate and submit the information requested to COFECE.
The purpose of publishing said investigation is to provide any economic agent with an interest in it, the opportunity to contribute and express what is appropriate to their right in relation to the investigated conduct or circumstances that may be contrary to the LFCE. Therefore, any person or company that considers that it has an affectation in the investigated market will have the opportunity to manifest it before COFECE.
For more information contact:
Juan José López de Silanes | Partner Basham, Ringe and Correa | lopez_de_silanes@basham.com.mx
by Juan Manuel González | Apr 26, 2023 | Noticias-en
In the coming days, the Chamber of Deputies will analyze the reform project to the Social Security Law in which the obligation to use and implement the IMSS Mailbox is imposed on employers.
In this reform it is proposed that employers register their means of contact so that, through the IMSS Mailbox, the Mexican Institute of Social Security (IMSS) makes notifications of various documents such as: notices, administrative resolutions, settlement certificates and transmission of digital documents , among others.
Likewise, it is proposed that for those who do not update their means of contact or manifest their data in an erroneous way, the notifications that the IMSS practices will be through podiums.
Finally, for the operation of the IMSS Mailbox, the rules provided for in the Federal Fiscal Code will be applied, in addition, to notify documents or initiate procedures that are not provided for in the Social Security Law.
For more information contact:
Juan José López de Silanes | Partner Basham, Ringe and Correa | lopez_de_silanes@basham.com.mx
