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Mexico Invoices

Clark Hill PLC

Criterio No Vinculativo 44/Isr/NV: Requisitos Para la Deducibilidad de Erogaciones Por Prestación de Servicios

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Nota: El 11 de octubre de 2024, se publicó en el Diario Oficial de la Federación (DOF) la incorporación al Anexo 3 del criterio de referencia, relativo a los requisitos de indispensabilidad que deben cumplir las erogaciones...more

Clark Hill PLC

Nonbinding Criterion 44/ISR/NV: Requirements for the Deductibility of Expenses In Exchange for Provision of Services

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On Oct. 11, the incorporation of the referenced criterion into Annex 3 was published in the Federal Register, regarding the requirements that expenses for the provision of services must meet in order to be deductible....more

Foley & Lardner LLP

Extemporaneously Cancelled Invoices Can Be Given Tax Effect

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Extemporaneously Cancelled Invoices Can Be Given Tax Effect - Through an amendment made to article 29-A of the Mexican Federal Tax Code (Código Fiscal de la Federación or CFF), since 2022 the period during which taxpayers...more

Foley & Lardner LLP

Mexican Bill of Lading Complement: New Enforcement Deadline and Factors Affecting Invoicing Obligations

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As previously reported in our automotive industry blog “Dashboard Insights” on August 12, 2021, the Mexican Tax Administration Service (SAT, as per its acronym in Spanish) has created the bill of lading complement, a new...more

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