Main modifications to tax provisions for the year 2014

Main Modifications to tax provisions for the year 2014.



December 11th, 2013.


Dear clients and friends,


Dated today and December 9th, 2013, the modifications to tax laws passed by the Congress of the Union by the end of October were published in the Official Gazette of the Federation. Such publications make reference to the new Income Tax Law, revocation of the Corporate Flat Tax Rate Law and of the Tax on Cash Deposits Law, as well as the reform, repeal and addition of various provisions to the Value-added Tax Law, the Special Tax on Production and Services Law, the Law on Federal Fees, the Fiscal Code of the Federation and the Customs Law, respectively.



The full details can be found in the attached document. Please refer to it or click hereFor more information please contact:


Fernando Moreno, Partner:                                   
fmoreno@vwys.com.mx,  + 52 55  5 258 10 00.


Luis Miguel Jiménez, Partner:                                    
lmjimenez@vwys.com.mx,  + 52 55  5 258 10 00.


Jorge Díaz, Associate                                                         
jdiaz@vwys.com.mx, + 52 55 5 258 10 00


María de Lourdes Salazar, Associate                                                         
mlsalazar@vwys.com.mx, + 52 55 5 258 10 00