Tax Updates on Moral Persons Fiscal Years 2000 to 2008

Abstract

The tax aspect in Mexico is extremely changing, because each fiscal year, the President of the Republic presents the Income Law, the Federation Expenditure Law and the tax reform project, to the Congress of the Union, for approval. They specify the sources of income and the destination that will be given to said resources, which are sometimes insufficient to cover public spending, which is why the Tax Laws are modified and another of the main reasons is to avoid evasion. fiscal. This article will analyze the reforms to the Income Tax Law, referring to legal entities from 2000 to 2008, some of which are somewhat difficult to understand, such as the accumulation of the Cost of Sales, the new Tax Law Business at the Single Rate, changes in tax rates, making compliance difficult.