|Mauricio Martínez||Hugo Romero|
By a majority of four votes against a stand-alone vote the Second Chamber of Mexico's Supreme Court of Justice, on September 21 2016, issued the first verdict regarding the constitutional trials (
Also, unanimously, the Chamber declared additional limits to the deduction of social welfare benefits, as well as the prohibition to
As this was just the first
We can anticipate that the next
In addition to the previous resolution, on October
The Supreme Court concluded that the provisions that regulate the obligation to keep electronic accounting and send it on a monthly basis
However, the Supreme Court declared Annex 24, which is the technical guideline for generating XML files specified by the consortium "w3" that are used to process the electronic accounting, to be unconstitutional because these were not issued by the Mexican tax authorities and were not in Spanish.
Without the Annex 24 declaration, it is impossible to comply with the electronic accounting obligations and to upload accounting records every month. Therefore, the effect of the jurisprudence is that until Annex 24 is corrected, there are no obligations on the taxpayer who filed the
Recently, the Mexican tax authorities published a new Annex 24, which will enter into force in November 2016, to try to correct the shortcomings of the previous one, as per the Supreme Court's verdict.
Regarding companies that filed an
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