CHAPTERS: VII, VIII AND IX LIVA
Article 32. - Those obliged to pay this tax and the people who carry out the acts or activities referred to in article 2-A have, in addition to the obligations indicated in other articles of this law, the following:
tax-obligations-iva-mexicoI. Carry accounting in accordance with the tax code of the federation and its regulations.
II.- Carry out, in the case of commission agents, the separation in their accounting and records of the operations they carry out on their own account from those carried out on behalf of the principal.
III. Issue and deliver tax receipts.
IV. Present in the authorized offices the declarations indicated in this law. If a taxpayer has several establishments, he will file a single payment declaration for all of them, in the authorized offices corresponding to the taxpayer's fiscal domicile.
V. Issue tax receipts for tax withholdings made in the cases provided for in article 1-A, and provide monthly to the tax authorities, through the electronic means and formats indicated by the tax administration service, the information about the people who have withheld the tax established in this law, no later than the 17th day of the month immediately following that corresponding information.
SAW. Persons who regularly make the withholdings referred to in articles 1-A and 3, third paragraph of this law, shall submit notice thereof to the tax authorities within 30 days of the first withholding made.
VII. Provide the information on value added tax requested in income tax returns.
VIII. Provide monthly to the tax authorities, through the electronic means and formats indicated by the tax administration service, the corresponding information on the payment, withholding, accreditation and transfer of the value added tax in operations with its suppliers, breaking down the value of the acts or activities for the rate at which the value added tax was transferred or was transferred, including activities for which the taxpayer is not obliged to pay.
PAYMENT OF THE TAX IN THE DISPOSAL OF ASSETS OR PROVISION OF SERVICES IN AN ACCIDENTAL FORM.
Article 33: When an asset is alienated or a service is provided accidentally, for which tax must be paid under the terms of this Law, the taxpayer will pay it by means of a declaration that will be presented at the authorized offices, within the following 15 days to the one in which he receives the consideration, without accreditation being accepted against said payment. In occasional imports, payment will be made as established in Article 28 of this Law. In these cases, it will not make a monthly declaration or keep accounting; but you must issue the tax receipts referred to in section III of article 32 of this Law and keep them for the period referred to in article 30, third paragraph of the Federal Tax Code.
INCOME IN GOODS OR SERVICES
Article 34: When the consideration received by the taxpayer for the sale of goods, the provision of services or the granting of the temporary use or enjoyment of goods, not in cash or checks, but totally or partially in other goods or services, is will consider as their market value or failing that of appraisal. The same values will be taken into account in the case of activities for which the tax established in this Law must be paid, when there is no consideration.
In swaps and payments in kind, the value added tax must be paid for each good whose property is transferred, or whose use or temporary enjoyment is provided, or for each service provided.
Repeal: A derogation, in Law, is the procedure through which a normative provision, either of the rank of law or less, is left without effect. The derogation is, therefore, the opposite action to the enactment.
In general, it can be said that the legislative branch or the agencies, in charge of making changes to laws or regulations, have the power to enact and finalize them. Thus, the legislature can enact and repeal statutory standards, just as the executive branch can enact and repeal statutory standards.
However, there is also in some legal systems the figure of the negative legislator, which consists of a body that has the capacity to withdraw norms, but not to promulgate them. It would be the case of a Constitutional Court with respect to those laws that it understands that violate the Constitution in force in the country.
Article 35.- (Repealed).
Article 35-A.- (Repealed).
Article 35-B.- (Repealed).
Article 36.- (Repealed).
Article 37.- (Repealed)
CHAPTER VIII: OF THE POWERS OF THE AUTHORITIES
ARTICLES: 38,39 AND 40
The art. 38.- repealed DOF 12/31/1981
Art. 39.-
To the amount of the presumptive determination of the value of the acts or activities for which the tax must be paid in the terms of this law, the corresponding tax rate will be applied pursuant to it and the result will be reduced with the creditable amounts that are checked.
Art. 40.-repealed DOF 12/31/1981
ART. 41: COORDINATION AGREEMENT WITH THE STATES.
DO NOT MAINTAIN LOCAL OR MUNICIPAL TAXES ON:
ART. 42: WHAT TAXES ARE EXCEPTED FROM THE PROVISIONS OF THE PREVIOUS ARTICLE.
ART. 43: OPTION OF FEDERATIVE ENTITIES TO ESTABLISH CEDULAR TAXES ON THE INCOME INDICATED AND OBTAINED BY NATURAL PERSONS.
The cedular tax receives that name because the same person can have different professional certificates and for each of these activities he will pay a tax of between two and five percent.
So we can say that, the cedular taxes are those that tax the income:
* For the provision of professional services
* For the granting of temporary use or enjoyment of real estate
* For the alienation of real estate
* For business activities
In all cases, the individuals subject to the ID tax are only individuals, who, of course, receive income from these activities.
Each of the Federal entities will decide what rate is applied, "but it can never be less than two percent nor greater than five percent."
Now, the cedular tax is not applied in all states, but in those that have signed an agreement with the Federation, to collect them in the collection offices of each state.
As of today, the states that are within the agreement and apply cedular taxes are:
* Chihuahua
* Guanajuato
* Guerrero
* Nayarit
* Oaxaca
* Quintana Roo
Cedular taxes are also known under the name of analytical taxes, which consists of the fact that the law separately taxes the different types of income that are received.
EXAMPLE: ID tax for leasing of real estate
The determination of the cedular tax of a natural person who earns income for granting the use or temporary enjoyment of real estate (lease), is applied at the Federal Entity where he owns the property and is taxed at a rate of 5%:
Operation Concept Base Amount: Monthly income 85,000.00 Less: Optional deduction of 35% 29,750.00 Less: Property tax 750.00 Same: Taxable base 54,500.00 For: 5% ID tax rate 2,725.00.
