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Comments to the Law on Financial Discipline of the Federal and Municipal Entities

On April 27, the Financial Discipline Law, applicable to States and Municipalities, was published in the Official Gazette of the Federation, which, as already mentioned in a previous note, not only regulates the indebtedness of local governments, but also Also regulates budgetary aspects of local public finances, in a manner similar to the Federal Law [...]

By | February 7th, 2017|Articles|0 Comments

New Guidelines to be Followed in the Review Procedure

In the proposed tax reform for 2016, it was authorized by the Congress of the Union to add, with a sixth and seventh paragraph, to article 42 of the Fiscal Code of the Federation, to read as follows: "Tax authorities who are exercising any of the powers provided for in sections II, III and IX [...]

By | February 7th, 2017|Articles|0 Comments

Tax Reform 2017

On September 8, 2016, the Federal Executive presented to the Congress of the Union the economic package for the following year, as well as proposals for reform to various fiscal and legal systems. The Senate of the Republic, on October 26, 2016, finally approved the tax reform for 2017, which was finally published in the [...]

By | January 17th, 2017|Articles|0 Comments