The Confederation is only obliged to pay contributions if the law expressly so provides. Article 6.- Contributions are caused as legal or factual situations provided for by the tax laws in force during the period in which they occur. Article 2 of the CCA contains a classification of contributions in Mexico and includes taxes, social security contributions, contributions to improvements and entitlements, and accessories that follow the nature of these contributions. Contributions have been classified in different ways: the tax authorities may grant days off. This fact must be communicated to individuals and does not change the calculation of time limits. Access more than 120 million documents from more than 100 countries, including the largest collection of laws, jurisdictions, forms, books and legal journals. Article 16-A .- For the purposes of tax regulations, derivative financial transactions mean the following: persons who are not required to pay contributions in accordance with tax laws have only the other obligations expressly established by the laws themselves. FOR TAX AND NON-TAX PURPOSES. In the constitutional theory of the country`s Supreme Court, there was a constant regarding the idea that contributions always have a fiscal purpose – collection – and that they can also have other non-tax purposes. If, in accordance with this Article, a sale is deemed to have taken place, the purchaser shall be deemed to be the tax owner of the goods.
Such contributions shall be determined in accordance with the arrangements in force at the time they were committed, but shall be subject to the rules of procedure adopted thereunder. CONTRIBUTIONS. THE PROVISIONS RELATING TO THEIR ESSENTIAL ELEMENTS, ALTHOUGH STRICTLY APPLICABLE, ALLOW FOR VARIOUS METHODS OF INTERPRETATION IN ORDER TO DISENTANGLE THEIR MEANING. The fact that the legislature has found that tax provisions laying down essential elements such as the subject-matter, object, basis of assessment, rate or rate of a contribution and the exceptions thereto are unconditionally applicable does not mean that the interpreter cannot have recourse to the various means of determining the true intention of the creator of these provisions. If its literal examination gives rise to uncertainty as to its meaning on the basis of the terms used, technical or habitual, since the effect of what the legislature has prescribed obliges the legislature to apply the legal hypothesis in question exclusively and exclusively to situations consistent with what it provides, once its scope has been disentangled. Article 2.- Contributions are divided into taxes, social security contributions, improvement contributions and rights, defined as follows: those in which the rights or obligations related to the operations mentioned in the previous groups are assigned, provided that they comply with other applicable legal requirements. Using advanced artificial intelligence developed by vLex, we enrich editorial legal information to make it accessible, including instant translation into 14 languages to ensure access to information and the ability to conduct comparative research. vLex is updated daily and brings together content from over 750 vendors, providing access to over 2500 legal and news sources from leading industry vendors. Any transfer of ownership, even if the transferor retains ownership of the property sold. In the deed in which the settlor loses the right to redeem the trustee`s assets, if that right were reserved. In the case of a merger, provided that the following conditions are met: persons of Mexican nationality who are civil servants or workers of the latter, even if their centre of vital interests is abroad.
These are benefits in cash or in kind which must be provided to the State in general and compulsorily by individuals in order to cover social expenditure or so-called collective needs.