The Miscellaneous Tax Resolution for 2018
The Miscellaneous Tax Resolution is a document that gets published annually stablishing dispositions of general kind, it means this contains rules that helps authorities and taxpayers to understand particular aspects of the law and has a validity of one year.
The Governing secretariat stablishes that the goal of the Miscellaneous Tax Resolution for 2018 is to “publish annually, group and to facilitate knowledge of the general rules dictated by the financial authorities in matter of taxes, products, exploits, contributions and federal rights, except the foreign trade ones1”
This solution comes with the intention of modify part of the laws and other federal orderings that are related to tax revenue collection
The legal origin comes from the Federation Fiscal Code2,
located in subsection G of fraction I of article 33 that textually says:
“To publish annually the resolutions dictated by the fiscal authorities that establish general dispositions grouping them in a way that facilitates their knowledge on the part of the taxpayers; Those provisions whose effects are limited to periods of less than one year may be published in isolation. The resolutions that are issued pursuant to this subsection and that refer to subject, object, base, rate or fee, will not generate obligations or charges additional to those established in the tax laws themselves”
The objective to be fulfilled is that taxpayers can easily understand the rules and articles so that they can fulfill them efficiently, in order to fulfill it, each point must be read carefully, since it consists of 11 topics ordered as follows:
- General dispositions.
- Federation Fiscal Code.
- Income tax.
- Value added tax.
- Special tax on production and services.
- Improvements contributions.
- Rights.
- Tax on new cars.
- Federal Income Law.
- Income Law on Hydrocarbons.
- Of the Decrees, Circulars, Agreements and other dispositions.
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