1 Subject and object of the tax

2 Definition of permanent establishment

3 When there is not a permanent establishment
4 Taxpayers to which benefits of treaties to avoid double taxation are applicable
5 Mechanics to credit income tax paid abroad
6 Adjustment or updating of values
7 Definitions for purposes of this tax
8 Definition of interest
9 Taxable basis and tax rate
10 Computation and remittance of the tax on dividends or profit distribution
11 Cases in which interest is considered to qualify as dividends
12 Liquidators obligations during the liquidation period
13 Computation of the tax in business activities carried out through a trust
14 Computation of monthly advance payments
15 Exception to taxpayers subject to bankruptcy proceedings
16 Taxable and non-taxable income
17 When income is considered obtained
18 Other income items considered taxable
19 Taxable revenue on the transfer of land, securities, gold and silver pieces, etc.
20 Mechanics to determine the profit or loss in derivative financial transactions
21 Income on financial transactions referred to an underlying not quoted on recognized markets
22 Mechanics to determine the profit on the transfer of ownership of shares held for a period greater than
twelve months
23 Proven acquisition cost of shares for subsequent transfers of ownership
24 Requirements to transfer the ownership of shares at their tax cost in restructures
25 Authorized deductions
26 Legal entities with permanent establishments in Mexico, rules for deductions
27 Requirements authorized deductions must meet
28 Non-deductible items
29 Requirements for pension funds, retirement or seniority premium reserves
30 Deduction items for those engaged in real estate development, land subdivision , time sharing activities
and contractors
31 Deduction of investments
32 Definition of investments
33 Maximum authorized deduction percentages for deferred expenses and charges
34 Maximum authorized deduction percentages for fixed assets
35 Deduction percentages applicable to other machinery and equipment
36 Rules for the deduction of investments
37 Rules for deducting losses due to accident or force majeure
38 What is considered original investment amount in financial leasing
Title I
Chapter I
On income
Title II
On legal entities
General provisions
Part II
On investments
Chapter II
On deductions
Part I
On deductions in general
General Provisions
39 Applicable systems to determine the cost of sales
40 Proportional cost deduction in financial leasing
41 Optional methods for inventories valuation
42 Procedure when the cost of merchandise is greater than the market or replacement value
43 Procedure to deduct goods provided on services rendered
44 Procedure to determine the annual inflation adjustment
45 Definition of credits
46 Definition of debts
47 Deductions of general bonded warehouses
48 Rules for establishments abroad of Mexican credit institutions
49 Option to consider income as taxable for Mexican credit institutions
50 Rules for deductions of insurance institutions
51 Computation of the annual inflation adjustment of insurance institutions
52 Rules for reserves deductions of bonding institutions
53 Profit or loss computation on goods acquired by giving in payment or by award
54 Procedure to compute the income tax withholding and remittance for interest paid by the financial system
55 Additional obligations for institutions of the financial system
56 Obligations of financial intermediaries on the transfer of shares
57 Computation of the tax loss
58 Tax loss reduction limits in mergers or liquidations of corporations
59 Integrating optional regime for corporate groups
60 Requirement for entities to be considered as an integrator
61 Requirement for entities to be considered as integrated
62 Entities that may not be considered integrator or integrated
63 Integrator entity, requirements to be authorized by the TAS
64 Determination of the Income tax and deferred tax for the fiscal year for the integrator and integrated
entities
65 After tax earnings of the integrator and integrated entities
66 Term of the authorization of the optional incorporation regime
67 Time limit for the remittance of the deferred income tax
68 Disincorporation of the integrated entity and time limit to remit the deferred income tax
69 End of the integration optional regime and remittance of the deferred income tax
70 Specific obligations for entities in the incorporation regime
71 Determination of advance payments in the incorporation regime
72
Legal entities considered coordinated, in regards to goods related with auto transportation of goods or
passengers
73 Treatment of the tax obligations of individuals complied through coordinated entities
74 Taxpayers subject to income tax obligations in terms of this chapter
Part III
Of the cost of sales
Chapter V
Losses
Chapter IV
On the credit, insurance and bonding institutions, on bonded warehouses, financial leasing entities,
Chapter III
On the inflationary adjustment
Chapter VII
Of the coordinated entities
Chapter VI
Optional regime for corporate groups
75 Additional obligations for legal entities that conduct activities on behalf of their members
76 Additional obligations
77 Determination of the after tax earnings account
78 Determination of the distributed profit on capital reductions
79 Legal entities not subject to the income tax
80 Distributable balance of their members
81 Nonprofit entities subject to the income tax
82 Authorized donees, requirements
83 Requirements for donees that grant scholarships
84 Rules for the company- school program
85 Variable income investment entities, net dividends account
86 Additional obligations
87 Tax regime for investment entities and its members or shareholders
88 Rules for individuals that are members or shareholders of debt instrument or variable income investment
entities
89 Obligation to issue certificates
90 Subjects and income object of the tax
91 Rules for the procedure of fiscal discrepancy
92 Rules for income arising from goods in joint ownership
93 Exempt Income
94 Income subject to tax
95 Annual tax in case of severance payments
96 Income tax advance payments and withholding
97 Annual tax computation of parties rendering subordinate services
98 Taxpayers obligations
99 Obligations of parties making payments
100 Subjects and income object of the tax
101 Taxable revenue, specific items
102 Moment to consider income taxable
103 Allowed deductions
104 Rules for investment deductions
105 Deduction requirements
106 Computation and remittance of advance payments
107 Rules applicable to sporadic income
108 Procedure applicable to business activities carried out through a joint ownership
109 Annual tax computation
110 Additional obligations
Chapter VIII
Agriculture, livestock, forestry and fishing activities
Title IV
Individuals
General Provisions
Title III
Tax regime of nonprofit legal entities
Chapter IX
Obligations of legal entities
Chapter II
Income from professional and business activities
Part I
Individuals with professional and business activities
Chapter I
Salary income and in general for rendering subordinate personal services
111 Subjects, computation , remittance and reduction of the tax
112 Regime obligations
113 Limitation to continue in the regime for acquirers of negotiations
114 Income object of the tax
115 Allowed deductions
116 Computation and remittance of advance payments
117 Procedure in trust transactions
118 Additional obligations
119 Income object of the tax
120 Annual tax computation
121 Allowed deductions
122 Procedure for the deduction of loss on the transfer of ownership of real property or shares
123 Definition of the acquisition cost
124 Determination of the updated proven acquisition cost
125 Income on the difference between the appraisal and the transfer value
126 Computation and remittance of the advance payment
127 Advance payment to the federal entity on the transfer of land and constructions, computation and crediting
128 Obligation to inform on transactions greater than $100,000 pesos
129 Tax treatment on the transfer of securities placed in the stock exchange
130 Income object of the tax
131 Allowed deductions
132 Computation and remittance of the advance payment
133 Income items subject to tax
134 Taxable actual interest
135 Obligation to withhold and remit tax on interest paid
136 Additional obligations
137 Income subject to tax
138 Tax rates and tax withholding obligation
139 Additional obligations
140 Subjects and income object of the tax
Tax incorporation regime
Part II
Chapter IV
Income on the transfer of goods
Part I
General regime
Chapter III
Rental income and in general from granting the right to temporarily use or enjoy real property
Chapter VI
Interest income
Chapter V
Income on the acquisition of goods
Part II
On the transfer of shares on the stock exchange
Chapter VIII
Income from dividends and in general from profits distributed by legal entities
Chapter VII
Income from prizes
141 Moment to consider income taxable
142 Income subject to tax
143 Procedure for exchange gains and interest
144 Semiannual tax payments
145 Tax computation and remittance on sporadic income
146 Procedure on income arising from derivative financial transactions
147 Requirements for allowed deductions on income arising from rental, transfer or acquisition of goods
148 Nondeductible items
149 Maximum allowed percentages on investment deductions
150 Obligation to file annual tax return
151 Personal deductions allowed
152 Mechanics for the annual tax computation
153 Subjects and income object of the tax
154 Salary income, withholding rates and exemptions
155 Retirement payments and withholding rates
156 Fee income and withholding rate
157 Income received by council members or of any other kind and withholding rate
158 Income from granting the temporary use of real property and charter contracts and withholding rate
159 Income from timeshare tourism contracts and withholding rate
160 Income on the transfer of ownership of real property and withholding rate
161 Income on the transfer of ownership of shares and securities and withholding rate
162 Exchange of public debt for capital transactions and withholding rate
163 Capital derivative financial transactions and withholding rate
164 Income from dividends or profits distributed by legal entities
165 Income from nonprofit legal entities and withholding rate
166 Income from interest and withholding rate
167 Income from royalties , technical assistance or advertisement and withholding rate
168 Income from construction work, maintenance, etc., and withholding rate
169 Income from the obtention of prizes and withholding rate
170 Income from artistic or sport activities and withholding rate
171 Rules for tax payers whose income arises from preferred tax regimes
172 Other items of income subject to tax
173 Maximum percentages allowed on investment deductions
174 Representatives and parties becoming Mexican residents
175 Income items
176 Subjects and income from preferred tax regimes and income treatment through transparent figures
177 Taxable income and moment of taxation
178 Obligation to file an informative return
Chapter IX
Other income obtained by individuals
Title V
Residents abroad with income from a source of wealth located in Mexico
Chapter XI
Annual tax return
Chapter X
Deduction requirements
Title VI
Preferential tax regimes and multinational enterprises
Chapter I
Preferential tax regimes
179 Procedure to determine prices on transactions between related parties
180 Applicable methods to determine prices
181 Rules to be met by maquiladoras
182 Cases in which Maquiladoras are considered to comply with the requirement to determine market prices
183 Maquila suppliers that under authorized shelter type maquila programs, do not constitute a permanent
establishment
184 Amended tax returns due to price adjustments between related parties
185 Individuals, rules to subtract from the income tax basis, the deposits made in personal retirement accounts
186 Tax incentive for employers hiring people with disabilities and elders
187 Tax incentive for trusts engaged in the acquisition or construction of real property
188 Provisions applicable to trusts
189 Tax incentive for contributions to domestic cinematographic productions
190 Tax incentive for contributions to domestic theater productions
191 Tax incentive for real estate developers
192 Tax incentive for investment on venture capital
193 Rules for parties investing on venture capital
194 Tax incentive for cooperative production corporations
195 Requirements for cooperative corporations
Chapter II
Multinational enterprises
Trusts and entities engaged in acquiring or constructing real property
Chapter II
Employers hiring people with disabilities and elders
Title VII
Tax incentives
Chapter I
Personal savings accounts
Chapter VII
Cooperative production corporations
Chapter VI
Promotion of venture capital investments in Mexico
Chapter V
Taxpayers engaged in the construction and transfer of real estate developments
Chapter IV
Tax incentives for domestic cinematographic and theater distribution and production
Chapter III