The VAT information with the exchange rate of the issue of the voucher, only cause differences between the „informed and the really accredited. ARTICLE 2.- The exchange rate of the Mexican peso against the united States dollar for tax purposes, which is used to determine these contributions and their participations in operations in which no foreign currency has been acquired and which do not belong to those indicated in the previous article, shall be published by the Ministry of Finance and Public Credit during the five working days of the following month immediately, in which the contributions and their accessories are caused for each of the days of the month of the previous calendar. This exchange rate results from quotations of the peso against the US dollar on the so-called open market in accordance with the calculation guidelines set out in Article 20 of the Tax Code of the Federation. Article 20.- (CSF) Contributions and their accessories shall be paid and paid in national currency. Payments to be made abroad can be made in the currency of the country concerned. In cases where tax laws so provide, the national consumer price index is used to determine contributions and their mixing, calculated by the National Institute of Statistics and Geography and published in the Official Gazette of the Federation within the first ten days of the month following the corresponding month. In order to determine the contributions and their assets, the exchange rate at which the foreign currency in question was acquired will be taken into account and there will be no acquisition, it will be at the exchange rate published by the Bank of Mexico in the Official Journal of the Federation the day before the one in which the contributions are caused. On days when the Bank of Mexico does not publish this exchange rate, the last exchange rate published before the day on which the contributions are paid will be applied. If the tax rules allow the deduction of taxes or equivalent amounts paid in foreign currencies, the corresponding exchange rate shall be considered as indicated in the preceding paragraph, referring to the date on which the tax transferred was caused or, failing that, to the time of payment.
It is determined which exchange rate should be taken and when. The exchange rate would be mainly „at which the foreign currency was acquired“, if it was not acquired, „it will be at the exchange rate published by the Bank of Mexico in the Official Journal of the Federation on the day before the day on which the contributions are caused“,In the fourth paragraph, the exchange rate after the same third paragraph „on the day, on which the tax was caused“ was reconfirmed. or, failing that, when VAT is paid` (in the case of VAT, it is caused when it is actually paid in accordance with Article 5(III) liva). In August 2016, based on the simplification of the rules that establish the procedures for carrying out barter transactions, a revision of the conceptual codes used to record transactions of buying and selling exchanges to customers was carried out at the same time. All submissions of applications or requests for prior compliance prior to this BCRA must be made through an authorized body without exception. Visas shall be addressed to the Main Directorate for Foreign Affairs and Change and submitted to the office of entry of this BCRA, shall include an analysis of the supervision carried out by the body empowered to carry out the nature of the operation in question and shall contain information enabling an analysis of the measures requested. ARTICLE 1. – The exchange rate of the Mexican peso against the United States dollar for tax purposes, which is considered to be the determination of contributions and their participations corresponding to the actions or activities to be carried out with the credit institutions of the country subject to the exchange rate set by the Bank of Mexico – including the determination of contributions for foreign trade transactions – will be the „controlled exchange rate“. of equilibrium“, published by the said Central Bank in the Official Journal of the Federation on the day on which the contributions are paid. The days on which the controlled exchange rate is not published shall be based on the last exchange rate published in the Official Journal of the Federation for the day on which the contribution is paid. ARTICLE 3.- The exchange rate of the Mexican peso against the united States dollar for the purposes of the tax referred to in Article 2, applied for the days of March 1991, is the following exchange rate: transactions must be carried out with the intervention of an entity authorized to operate on the stock exchange.
that require the necessary information and / or documents that allow it to confirm the real nature of the operation and its correct framing with the declared concept. The DIOT reports on VAT that has not been paid on VAT on unpaid debts. Vat credited refers to the exchange rate calculated at the time of payment. Access to the foreign exchange market is in turn prohibited for the settlement of debts and other foreign currency obligations between residents, with the exception of the exceptions provided. The exchange rate applicable to the payment of contributions and their accessories that must be paid abroad from the date of publication of this Agreement, and as long as it is not modified, is the free exchange rate that appears on the last day of the table presented in the following article. that article 20 of the federal tax legislation stipulates that the payment of contributions and their accessories abroad may be made in the currency of the country concerned, taking into account the exchange rate set by the Ministry of Finance and Public Credit; Financial institutions communicate daily to the central bank, among other things, barter buying and selling transactions agreed with their customers through the Foreign Exchange Information Regime (INAC), which contains a list of conceptual codes of transactions carried out by the stock market. In addition, Article 29 of Law 24.144 of the Organic Charter of the BCRA provides that it is empowered to enact exchange rules in accordance with the applicable legislation and to exercise the control required by their compliance. The Decree on Necessity and Urgency 609/19 (B.O.
1.09.19) – and its amending Decree on Necessity and Urgency 91/19 (B.O. 28.12.19) stipulated that the value of the export of goods and services in foreign currency must be imported into the country and / or traded on the foreign exchange market under the conditions and deadlines set by this BCRA. In accordance with Article 2 of that decree, foreign exchange transactions are carried out at the freely agreed exchange rate and subject to the requirements and rules laid down by that central bank. ARTICLE 4.- The equivalence of the Mexican peso with other foreign currencies applicable for tax purposes shall be calculated by multiplying the exchange rate corresponding to the Mexican peso against the united States dollar in accordance with the preceding articles by the equivalent of the currency in question in dollars according to the following table: In the case of legal persons, access to the constitution of external assets and the implementation of derivatives transactions with the prior consent of the BCRA. Communication A6401 provided for the implementation of an investigation into external assets and liabilities, replacing the investigations provided in Communications A3602 and A4237 on the basis of the information of 31.12.2017. AGREEMENT establishing the equivalence of the currencies of the different countries with the Mexican peso for tax purposes. Perception of external assets and liabilities| Implemented by the A6401 Com, from 31.12.2017, it replaces those of the A3602 and A4237 Com. The Ministry of Finance and Public Credit issues the following on the basis of Article 20 of the Tax Legislation of the Federation and Section XXII of the Internal Regulations of the Ministry of Finance and Public Credit and the LIVA. ARTICLE 32.- (LIVA) Those who are required to pay this tax and the persons who carry out the actions or activities referred to in Article 2o.-A, in addition to the obligations referred to in other articles of this Law, have the following:I.
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