Main Amendments to Tax Provisions for 2014, December 2013

Main Amendments to Tax Provisions for 2014, December 2013

December, 2013

These concern the enactment of the new Income Tax Law. These concern the enactment of the new Income Tax Law.

December 11, 2013. Dear clients and friends, Today, as well as on the 9th of this month, the amendments to the tax laws approved by the Congress of the Union at the end of October were published in the Official Gazette of the Federation. The publications relate to the enactment of the new Income Tax Law, the repeal of the Business Flat Tax Law and the Tax on Cash Deposits Law, as well as to the reform, repeal and addition of various provisions of the Value Added Tax Law, the Special Tax on Production and Services Law, the Federal Duties Law, the Federal Tax Code and the Customs Law, respectively. The details are contained in the attached document. Please click here. For additional information, 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 00María de Lourdes Salazar, Associate mlsalazar@vwys.com.mx, + 52 55 5 258 10 00 December 11, 2013. Dear clients and friends, Today, as well as on the 9th of this month, the amendments to the tax laws approved by the Congress of the Union at the end of October were published in the Official Gazette of the Federation. The publications relate to the enactment of the new Income Tax Law, the repeal of the Business Flat Tax Law and the Tax on Cash Deposits Law, as well as to the reform, repeal and addition of various provisions of the Value Added Tax Law, the Special Tax on Production and Services Law, the Federal Duties Law, the Federal Tax Code and the Customs Law, respectively. The details are contained in the attached document. Please click here. For additional information, 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 00María de Lourdes Salazar, Associate mlsalazar@vwys.com.mx, + 52 55 5 258 10 00 December 11, 2013. Dear clients and friends, Today, as well as on the 9th of this month, the amendments to the tax laws approved by the Congress of the Union at the end of October were published in the Official Gazette of the Federation. The publications relate to the enactment of the new Income Tax Law, the repeal of the Business Flat Tax Law and the Tax on Cash Deposits Law, as well as to the reform, repeal and addition of various provisions of the Value Added Tax Law, the Special Tax on Production and Services Law, the Federal Duties Law, the Federal Tax Code and the Customs Law, respectively. The details are contained in the attached document. Please click here. For additional information, 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 00María de Lourdes Salazar, Associate mlsalazar@vwys.com.mx, + 52 55 5 258 10 00

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