Manuel Tamez

Partner since 2008


Phone: +52 (55) 5201-7400
Mail: mtamez@macf.com.mx

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Manuel Tamez

Partner since 2008


Manuel has experience in consulting and tax planning related to day to day operations of enterprises with the purpose of optimizing, as possible, their tax burden; consulting and tax planning on specific investment projects; corporate restructures; securitizations; tax consulting related to double taxation treaties entered into by Mexico with other countries.

Issuing of tax reports on sales of shares, stock, etc. made by individuals or by foreign residents; assistance with the obtention of private rulings on transactions that require specific authorization by the Mexican Tax Revenue Service; coordination of tax and constitutional lawsuits; estate tax and wealth tax planning for individuals.

His knowledge of foreign investor needs, garnered throughout his experience with global firms, has allowed him to offer solutions in line with global business goals, achieving successfully, tax optimization for transactions carried out in Mexico.

Awards & Recognitions

  • International Tax Review, Highly Regarded
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   January 18th, 2021

Issuance of Certificate in case of Capitalization of Liabilities

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by which various provisions of the Income Tax Law, the Value Added Tax Law and the Fiscal Code are amended, added and repealed of the Federation.

Professional Related: Enrique Ramírez , Manuel Tamez , Nora Morales

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   November 25th, 2020

Issuance of rules applicable to the disclosure of reportable schemes

Know the Third Resolution of Modifications to the Miscellaneous Fiscal Resolution for 2020 and its Annexes, which were published by the Official Gazette of the Federation on November 18 and 23 of this year.

Professional Related: Enrique Ramírez , Manuel Tamez , Nora Morales

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   August 20th, 2020

Distressed Assets | United States-Mexico Chamber of Commerce

Distressed Assets | United States-Mexico Chamber of Commerce.

Professional Related: Manuel Tamez

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   July 27th, 2020

New rules applicable to the provision of digital services

On July 24, 2020, the Second Resolution of Modifications to the Tax Miscellaneous Resolution for 2020 (the “Resolution”) was published on the Federal Official Gazette.

Professional Related: Enrique Ramírez , Manuel Tamez , Nora Morales

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   July 10th, 2020

Aspects to take under consideration regarding the reduction of income tax advance payments

The Mexican Income Tax Law (“MITL”) provides that taxpayer may request the reduction of the amounts of monthly income tax (“IT”) advance payments due, payable as of the second semester of the relevant fiscal year.

Professional Related: Enrique Ramírez , Manuel Tamez , Nora Morales

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   May 5th, 2020

SAT: Suspension of deadlines and legal terms

On May 4th, 2020, the Tax Administration Service (SAT) published, on its website, the sixth version of the anticipated First Amendment to the Miscellaneous Tax Resolution for 2020.

Professional Related: Enrique Ramírez , Manuel Tamez , Nora Morales

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   April 24th, 2020

New measures for the compliance of tax obligations in Mexico City

On March 20 and April 20, 2020, the “Agreement by which inherent terms and deadlines of administrative procedures are suspended and administrative benefits regarding tax obligations are granted, to prevent the spread of COVID 19” and the “Agreement that modifies the Resolution by which inherent terms and deadlines of administrative procedures are suspended and administrative benefits regarding tax obligations are granted, to prevent the spread of COVID 19” (the “Agreements”) were published on Mexico City’s Official Gazette, respectively.

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   April 23rd, 2020

Term extension for the filing of individuals’ annual tax return

On April 22, 2020, the fourth anticipated version of the First Resolution of Modifications to the Tax Miscellaneous Resolution for 2020 (the “Resolution”), was published on the Tax Administration Service’s (“SAT”, as per its acronym in Spanish) website. Said Resolution contemplates the incorporation of rule 13.2., regarding the term for the filing of individuals’ annual tax return.

Professional Related: Manuel Tamez

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   April 17th, 2020

TAXAND Firms espond to COVID-19

TAXAND Firms espond to COVID-19.

Professional Related: Manuel Tamez

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   April 17th, 2020

TAXAND Firms espond to COVID-19

TAXAND Firms espond to COVID-19.

Professional Related: Manuel Tamez

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   April 7th, 2020

TAXAND: COVID-19 measures for indirect taxes

TAXAND: COVID-19 measures for indirect taxes.

Professional Related: Manuel Tamez

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   April 3rd, 2020

Taxand: Summary of measures announced in response to the spread of COVID-19

Taxand: Summary of measures announced in response to the spread of COVID-19.

Professional Related: Manuel Tamez

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   April 3rd, 2020

Taxand: Summary of measures announced in response to the spread of COVID-19

Taxand: Summary of measures announced in response to the spread of COVID-19.

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   November 26th, 2019

New general Antiabuse Law

The tax reform for fiscal year 2020 contemplates the incorporation of article 5o.-A to the Federal Fiscal Code of the Federation (“FFC”), which establishes that legal acts that lack of a business reason and generate a direct or indirect tax benefit will be recharacterized by the tax authorities in the exercise of their powers of review to those that would have been carried out to obtain the reasonably expected economic benefit.

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   October 26th, 2019

Obligation to withhold value added Tax for Contractors of Personnel Supply Services

On October 17, 2019, the Report of the Finance and Public Credit Commission was published in the Parliamentary Gazette.

Professional Related: Manuel Tamez

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   September 26th, 2019

Value Added Tax to the Provision of digital services

The tax reform initiative for fiscal year 2020 contemplates the incorporation of Chapter III Bis to the Value Added Tax (“VAT”) Law, which establishes certain obligations for residents abroad without a permanent establishment in Mexico that provide digital services to recipients located in national territory.

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   September 21st, 2019

GLOBAL TAX & TRANSFER PRICING Guide on licensing of intangibles

The determination of arm’s length transfer prices for transactions involving intangibles is one of the major topics in international taxation and at the focus of multinational enterprises (MNEs), tax authorities and tax advisors worldwide.

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   August 26th, 2019

New elimination to the deduction of interest payments

One of the most relevant aspects of the tax reform for fiscal year 2020 is the incorporation of a new section XXXII to article 28 of the Mexican Income Tax Law (“MITL”), an article that describes non-deductible expenses for income tax purposes.

Professional Related: Manuel Tamez

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   July 26th, 2019

Extention of the period for the cancellation of certain contributions of Mexico City

On July 31, 2019 the Oficial Gazette of Mexico City published an agreement extending the period applicable to the general resolution.

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Education

  • Certified by the Mexican Institute of Public Accountants, 2006
  • Public Accountant Degree, Instituto Tecnológico Autónomo de México, 1993

Languages

  • Spanish
  • English

Practice Areas