{"id":6740,"date":"2023-09-18T22:32:58","date_gmt":"2023-09-19T04:32:58","guid":{"rendered":"https:\/\/fralla.mx\/?p=6740"},"modified":"2023-09-18T22:35:04","modified_gmt":"2023-09-19T04:35:04","slug":"tax-news-no-11-september-2023","status":"publish","type":"post","link":"https:\/\/fralla.mx\/insights\/en\/tax-news-no-11-september-2023\/","title":{"rendered":"Tax News No 11 &#8211; September 2023"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"6740\" class=\"elementor elementor-6740\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7efb84fa elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7efb84fa\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-71ee32d2\" data-id=\"71ee32d2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-55c385b elementor-widget elementor-widget-text-editor\" data-id=\"55c385b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-237eb1a4 elementor-section-height-min-height elementor-section-items-top elementor-section-boxed elementor-section-height-default\" data-id=\"237eb1a4\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;,&quot;shape_divider_bottom&quot;:&quot;waves&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t<div class=\"elementor-shape elementor-shape-bottom\" aria-hidden=\"true\" data-negative=\"false\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 1000 100\" preserveAspectRatio=\"none\">\n\t<path class=\"elementor-shape-fill\" d=\"M421.9,6.5c22.6-2.5,51.5,0.4,75.5,5.3c23.6,4.9,70.9,23.5,100.5,35.7c75.8,32.2,133.7,44.5,192.6,49.7\n\tc23.6,2.1,48.7,3.5,103.4-2.5c54.7-6,106.2-25.6,106.2-25.6V0H0v30.3c0,0,72,32.6,158.4,30.5c39.2-0.7,92.8-6.7,134-22.4\n\tc21.2-8.1,52.2-18.2,79.7-24.2C399.3,7.9,411.6,7.5,421.9,6.5z\"\/>\n<\/svg>\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-775848ae\" data-id=\"775848ae\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-25cc267e elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"25cc267e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Tax News No 11 &#8211; September 2023<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-38b2c50b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"38b2c50b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-640f394f\" data-id=\"640f394f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-215b66f2 elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"215b66f2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"693\" src=\"https:\/\/fralla.mx\/insights\/wp-content\/uploads\/2023\/09\/Flash-Fiscal-11-2023-1-1024x693.png\" class=\"attachment-large size-large wp-image-6734\" alt=\"\" srcset=\"https:\/\/fralla.mx\/insights\/wp-content\/uploads\/2023\/09\/Flash-Fiscal-11-2023-1-1024x693.png 1024w, https:\/\/fralla.mx\/insights\/wp-content\/uploads\/2023\/09\/Flash-Fiscal-11-2023-1-768x520.png 768w, https:\/\/fralla.mx\/insights\/wp-content\/uploads\/2023\/09\/Flash-Fiscal-11-2023-1.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-424a303d elementor-widget elementor-widget-spacer\" data-id=\"424a303d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5d4ae11a elementor-widget elementor-widget-theme-post-excerpt\" data-id=\"5d4ae11a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-excerpt.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\tEconomic Package 2024 \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4f998db9 elementor-widget elementor-widget-spacer\" data-id=\"4f998db9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1e191d49 elementor-widget elementor-widget-text-editor\" data-id=\"1e191d49\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify;\">On September 8, 2023, the Federal Executive sent to the Federal Congress its proposed Economic Package for the fiscal year 2024. This package is made up of the General Criteria of the Economic Policy, the Federal Income Law Initiative (LIF), the Federal Expenditure Budget Project (PPEF) and the Federal Law of Rights (LFD).<\/p>\n<p style=\"text-align: justify;\">The proposal must be approved by both chambers no later than October 31, except with regard to the PPEF, which must be approved no later than November 15 only by the Chamber of Deputies.<\/p>\n<p style=\"text-align: justify;\">La propuesta del Ejecutivo Federal incluye los siguientes criterios de pol\u00edtica econ\u00f3mica:<\/p>\n<p style=\"text-align: justify;\">\u00a0<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"397\">\n<p><strong>CONCEPT<\/strong><\/p>\n<\/td>\n<td width=\"94\">\n<p><strong>2023*<\/strong><\/p>\n<\/td>\n<td width=\"97\">\n<p><strong>2024*<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"397\">\n<p>Growth PIB.<\/p>\n<\/td>\n<td width=\"94\">\n<p>2.5-3.5<\/p>\n<\/td>\n<td width=\"97\">\n<p>2.5-3.5<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"397\">\n<p>Exchange rate.<\/p>\n<\/td>\n<td width=\"94\">\n<p>17.3<\/p>\n<\/td>\n<td width=\"97\">\n<p>17.6<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"397\">\n<p>Annual inflation.<\/p>\n<\/td>\n<td width=\"94\">\n<p>4.5%<\/p>\n<\/td>\n<td width=\"97\">\n<p>3.8%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"397\">\n<p>Average oil price (dollars\/barrel).<\/p>\n<\/td>\n<td width=\"94\">\n<p>67.0<\/p>\n<\/td>\n<td width=\"97\">\n<p>56.7<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"397\">\n<p>Interest rate (CETES 28 days).<\/p>\n<\/td>\n<td width=\"94\">\n<p>11.2%<\/p>\n<\/td>\n<td width=\"97\">\n<p>10.3%<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">The Secretary of the Treasury Rogelio Ram\u00edrez de la O highlighted that tax revenues are estimated to amount to 14.4% of the Gross Domestic Product, the highest figure since records have been recorded so far.<\/p>\n<p style=\"text-align: justify;\">The most relevant changes to the Economic Package are the following:<\/p>\n<p style=\"text-align: justify;\">\u00a0<\/p>\n<p style=\"text-align: justify;\"><strong>Income Law of the Federation (LIF)<\/strong><\/p>\n<p style=\"text-align: justify;\">The Income Tax (ISR) withholding rate on interest paid by the financial system is increased from 0.15% to 1.48%.<\/p>\n<p style=\"text-align: justify;\">\u00a0<\/p>\n<p style=\"text-align: justify;\"><strong>Federal Law of Rights (LFD)<\/strong><\/p>\n<p style=\"text-align: justify;\">It is established that import operations of merchandise in which charges or duties should not be applied on the value they have considering international treaties will be subject to the payment of the customs processing fee at the rate of $407.82 for each operation.<\/p>\n<p style=\"text-align: justify;\">In the case of authorizations for temporary use of frequency bands of the radio spectrum referred to in the Federal Telecommunications and Broadcasting Law, it is proposed to pay a fee within three months following the granting of the corresponding authorization.<\/p>\n<p style=\"text-align: justify;\">\u00a0<\/p>\n<p style=\"text-align: justify;\"><strong>Transitory dispositions<\/strong><\/p>\n<p style=\"text-align: justify;\">The second article of the transitional provisions of the LFD provides for maintaining the mechanism established in fiscal year 2023, for the payment of fees for inspection and surveillance, in accordance with article 29-D of said Law, on minimum bases for 2024, applicable to various entities in the financial sector.<\/p>\n<p style=\"text-align: justify;\">\u00a0<\/p>\n<p style=\"text-align: justify;\"><strong>Federation Expenditure Budget Project (PPEF)<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li>Regarding the PPEF, the most important priority programs are:<\/li>\n<li>Pension for Seniors<\/li>\n<li>The Scholarship Program<\/li>\n<li>Sowing Life<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Among the priority projects the following stand out:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Mayan Train<\/li>\n<li>Hydraulic works projects<\/li>\n<li>Communication and transportation roads projects<\/li>\n<li>Development of the Isthmus of Tehuantepec<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">We remain at your disposal for any questions or clarifications regarding this publication.<\/p>\n<p style=\"text-align: justify;\">\u00a0<\/p>\n<p style=\"text-align: justify;\">*\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 *\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 *\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 *<\/p>\n<p style=\"text-align: justify;\">Mexico City, Mexico<\/p>\n<p style=\"text-align: justify;\">September 2023<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-1f98d8e4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1f98d8e4\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-233de71\" data-id=\"233de71\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-698079f0 elementor-widget elementor-widget-heading\" data-id=\"698079f0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Comparte esta noticia<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-42e381ca\" data-id=\"42e381ca\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7ffc5727 elementor-share-buttons--view-icon elementor-share-buttons--skin-flat elementor-share-buttons--shape-circle elementor-grid-0 elementor-share-buttons--color-official elementor-widget elementor-widget-share-buttons\" data-id=\"7ffc5727\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"share-buttons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-grid\" role=\"list\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_whatsapp\" role=\"button\" tabindex=\"0\" aria-label=\"Share on whatsapp\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-whatsapp\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_facebook\" role=\"button\" tabindex=\"0\" aria-label=\"Share on facebook\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-facebook\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_twitter\" role=\"button\" tabindex=\"0\" aria-label=\"Share on twitter\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-twitter\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_linkedin\" role=\"button\" tabindex=\"0\" aria-label=\"Share on linkedin\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-linkedin\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_email\" role=\"button\" tabindex=\"0\" aria-label=\"Share on email\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fas fa-envelope\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-65ea6b3a elementor-widget elementor-widget-spacer\" data-id=\"65ea6b3a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-51ddf3b9 elementor-post-navigation-borders-yes elementor-widget elementor-widget-post-navigation\" data-id=\"51ddf3b9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-navigation.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-post-navigation\" role=\"navigation\" aria-label=\"Navegaci\u00f3n de la entrada\">\n\t\t\t<div class=\"elementor-post-navigation__prev elementor-post-navigation__link\">\n\t\t\t\t<a href=\"https:\/\/fralla.mx\/insights\/flash-fiscal-no-11-septiembre-2023\/\" rel=\"prev\"><span class=\"post-navigation__arrow-wrapper post-navigation__arrow-prev\"><i aria-hidden=\"true\" class=\"fas fa-angle-double-left\"><\/i><span class=\"elementor-screen-only\">Ant<\/span><\/span><span class=\"elementor-post-navigation__link__prev\"><span class=\"post-navigation__prev--label\">Noticia Anterior<\/span><\/span><\/a>\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-post-navigation__separator-wrapper\">\n\t\t\t\t\t<div class=\"elementor-post-navigation__separator\"><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-post-navigation__next elementor-post-navigation__link\">\n\t\t\t\t<a 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<\/p>\n","protected":false},"author":1,"featured_media":6734,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"image","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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