Introduction The Régimen Simplificado de Confianza (RESICO) for individuals was introduced in Mexico in 2022 as a simplified regime designed to bring more taxpayers into the formal economy. Its appeal lies in the extremely low income tax rates and the ease of...
Introducción El Régimen Simplificado de Confianza (RESICO) para personas físicas ha sido uno de los cambios fiscales más llamativos en México desde 2022. Con tasas reducidas de ISR y trámites simplificados, el régimen busca atraer a más contribuyentes a la...
Some taxpayers feel afraid to request VAT refunds because they believe the tax authority may retaliate. In our experience, this does not happen. The reality is that the SAT, like any government, is not enthusiastic about returning money, so it will look for errors in...
Introduction Transfer pricing refers to the prices set for the transfer of goods or services between related parties. The OECD recommends that these prices follow the Arm’s Length Principle, meaning they should be consistent with what independent parties would agree...
Introduction For international businesses operating in Mexico—especially those importing raw materials, processing locally, and exporting to the U.S.—recovering Value Added Tax (VAT) can be a decisive factor in cash flow management. This article provides a...
