Issuance of Certificate in case of Capitalization of Liabilities

 Professional related: Enrique Ramírez , Nora Morales   |      January 18th, 2021

This December 8, 2020 was published in the Official Gazette of the Federation, the Decree by which various provisions of the Income Tax Law, the Value Added Tax Law and the Fiscal Code are amended, added and repealed of the Federation.

On December 8, 2020, the Decree that amends, adds, and derogates various provisions of the Mexican Income Tax Law, the Value Added Tax Law and the Federal Fiscal Code (the “Decree”) was published on the Federal Official Gazette (“DOF”, as per its acronym in Spanish). Such Decree entered into force on January 1st, 2021 and contemplates the amendment of article 30 of the Federal Fiscal Code (“FFC”), which establishes the documentation that taxpayers must keep and the respective deadlines.

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