Regarding the Law on Income Tax is proposed to provide that the daily amount deductible payments for the temporary use of electric or hybrid cars is up to two hundred eighty-five pesos a day per car and that concerning investments in cars whose propulsion is by rechargeable electric batteries and electric cars who possess internal combustion engine or hydrogen powered motor will be deductible only up to an amount of $ 250,000.00.
In order to strengthen the administrative facilities proposed granting the Federal Executive to this category of corporations, it is proposed to allow taxpayers have the option to determine its provisional payments based on a coefficient of utility.
It is proposed that economic or monetary support received by taxpayers through government budget programs, not taxable income is deemed not to be directed to other activity than entrepreneurial, proposed as an obligation of the federal or state agencies that grant economic support, publish the register of beneficiaries of the various programs that provide financial support.
With the reforms it is proposed that personal retirement plans can be hired not only individually, but also collectively; a measure of support and recognition for the operation of authorized donees sector is built, it is clarified that the limit of 10% for not causing such a charge, not applicable to income obtained from quotas recovery ; It seeks to establish a voluntary certification scheme that allows the Tax Administration Service to establish gradual automatic control mechanisms using new information technologies.
Establishes a tax credit equivalent to 30% of expenditure and investments made in the year in research or technology development, applied against income tax for the year in which such credit is determined; proposes to create an interagency committee composed of a representative of CONACYT, one of the SE, one of the Presidency responsible for issues of science and technology, one of the SAT Republic and one of the Secretariat of Finance and Public Credit (SHCP) to the effect that it develop and approve rules implementing projects to benefit and its operation.
It proposes granting a tax incentive to taxpayers of income tax, consisting of applying a tax credit equal to the amount which in the fiscal year concerned, contribute to investment projects in the national theater production; visual arts; dance; music in the specific fields of conducting, instrumental performance and vocal music concert, and jazz, seeks to allow individuals to make the deduction of expenses for fees derived from services of psychology and nutrition; as well as encouraging the use of alternative means of transport such as conventional and electric bikes and electric motorcycles, through allowing the deductibility of expenditure by purchasing on the Law of Income Tax to 25% in the exercise.
With the amendments to the Law on Value Added Tax (VAT), it is proposed to amend the treatment applicable to credit the amount of the expenditures in the pre-operating periods VAT; it is proposed that the crediting of VAT transferred in investments made in the year of start-ups and in the next, when the taxpayer chooses the simplified scheme.
Search the basis for calculating import tax, as regards the use or enjoyment in national territory, of tangible goods whose physical delivery had been made abroad, will be the amount of consideration, suggests that when technology services the information to be exploited abroad, are considered as exported services for VAT purposes and seeks to establish, as an additional requirement for the admissibility of crediting of VAT transferred by the service contract labor, the contractor shall obtain from the contractor the supporting documentation tax payment it moved him to the contractor, as well as specific information transferred tax shall provide the SAT.
As for the amendments to the Tax Code of the Federation it states that electronic signatures can be used by individuals when they so agree and comply with the requirements established by the SAT through rules of general and other character legal provisions; It proposes that the SAT may provide service verification and authentication of certificates that are used as a method of authentication or digital documents signed.
It proposes that both the government sector at all levels, and private, have the ability to deposit within the Mailbox Tax information or documentation relevant to taxpayers, establish the obligation of the legal representatives of a legal person to enroll in the Federal Register of taxpayers.
It proposes explicitly that the Internet digital tax receipts can only be canceled when the person to whom it is issued accepts its cancellation, the law seeks to recognize the figure of certification providers receiving digital documents; It aims to implement a measure that both entities that currently have authorization to act as a service provider authorized by the SAT, as those who wish to join as providers of such services can be certified through an Authorized Certifying Organ.
Provides that the powers of checking the authority may also be exercised in order to verify the proper fulfillment of tax obligations in customs matters and recognize the resolution adopted by the Supreme Court of Justice of the Nation in the LXXIX / 2016 thesis, which ruled on the constitutionality of Article 53-B of the CFF, in the sense that when settling down in that provision that the amounts determined in the pre-settlement will be paid by the administrative enforcement procedure, when the taxpayer does not provide evidence or manifest what to their rights, the right to a hearing is violated.
Search sanction authorized donees not delivering their assets when they are in some of the cases provided for in Article 82, fraction V of the Law on Income Tax; establishes violation of the tax provisions, the assumption that the Authorized Provider Certification not send the SAT digital tax receipts by Internet technology specifications. Simplifies compliance with tax provisions regarding the obligation to submit the Information Statement fiscal situation, it is contemplated that the SAT issued a simplified system for keeping accounting records of individuals who obtain income from agriculture, livestock, forestry or fishing, whose income does not exceed 16 times the annual value of the Unit of Measure and Updating and revenue for its primary activity represent at least 25% of their total income in the year.
With the amendments to the Federal Tax Law New Cars, it is proposed that the exemption with respect to taxes on new cars applicable to the disposal or final car imports whose propulsion is by rechargeable electric batteries and electric cars also provided with internal combustion engine or motor powered by hydrogen is incorporated into the Federal Car Tax Law.
Articles Reform: Reform articles 16, 27, 28, 34, 35, 36, 76, 79, 80, 82, 82 bis, 82 ter, 86, 90, 111, 151, 190, 196, 197, 198, 199, 200, 201, 202, 203 and 204 of the Law of Income Tax; reform the articles 5, 5-B, 20, 24, 26, 27, 29 and 32 of the law of value added tax; reform the articles 17-F, 17-L, 27, 29-A, 31, 32-A, 32-H, 32-I, 42, 53-B, 67, 69-F, 81 and 82 Tax Code of the Federation; and Article 8 of the Federal Law on Car Tax.
Vote in the Chamber of Deputies: Approved by the Chamber of Deputies on October 20, 2016, with 411 votes in favor, 42 against and 1 abstention.