Brief explanation of the principal changes to tax provisions.
January 19th, 2017
Dear clients and friends,
In the past several months the changes to the tax laws approved by the Congress of the Union consisting of the 2017 economic package were published in the Official Federal Gazette. The changes include the amendment, repeal and addition of various provisions in the Income Tax Law, Value Added Tax Law, Federal Tax Code, Federal Tax on New Cars Law, Federal Fees Law, Hydrocarbons Revenue Law and 2017 Fiscal Year Federal Revenue Law.
Below you will find a brief explanation of those changes, the majority of which entered into force as of January 1, 2017.
The conclusions and opinions contained in this document are not binding on the tax authorities or the courts and should not be considered as a guarantee that they will agree with them.
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