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Law on Income Tax 2009, Text and Comments (MIPA)

On October 27, 2009, In Tax, By the Editor

The Tax Commission, a member of the Vice Attorney MIPA, which involved the most prominent country’s fiscal and current, as one of its objectives, the mission of spreading the tax framework in Mexico. To this end, presents this new edition of the Income Tax Act 2009. Text and commentary, which includes views and approaches to the text of the Income Tax Law 2009 and its regulations and the current Fiscal Resolution, also outlining the new arrangements and those which, without being one, require further analysis, because their importance and complexity. (more…)

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Business Entity Choice

On October 25, 2009, In Business, By the Editor

Business Entity:
Sole proprietors, partners, LLC members, and corporation shareholders all have different forms to file, and potentially different taxes to pay. The main issues are income tax, and employee taxes. You cannot be paid with wages with any of the first three entity choices, but can with the fourth (and must be if you choose the Subchapter S election, and the business has earnings and profit); you must pay your own Social Security and income tax through estimated payments instead, unless you will owe less than $500 by 4/15/98. Partners and Members can designate income to be distributed to specific individuals using Guaranteed Draws for hours worked; Sole Proprietors pay tax on all of the taxable earnings. (more…)

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Income Tax

On July 12, 2009, In Tax, By the Editor

Rent is called, the product of capital, labor or a combination of capital and labor. Can be distinguished for tax purposes the gross income, which is total income received without any deduction, as for example when a tax levied on income from work or from capital in the form of interest. Sometimes the income is taxed when it is free after deduction of revenue expenditure required ara obtaining income, allowing the deduction of certain expenses subject to the tax. (more…)

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