Constitutional Relief vs. Electronic Accounting and Limitations of Several Deductions for Income Tax Purposes in Mexico

Price: $224 OnDemand


Sign up today for an entire year of unlimited access to relevant, timely professional learning courses, including webinars, eLearning courses and OnDemand offerings, and keep your professional credits up to date. All for just $399.

Learn more about the subscription!



The proposed topics intend to provide information regarding the current regulations and the actions to follow in order to secure constitutional relief against such obligations and regulations. These actions could represent substantial savings for the companies.

Electronic Accounting

As of 2014, taxpayers are obligated to maintain accounting records in electronic systems as provided in the Regulations for the Federal Fiscal Code and the miscellaneous rules issued by the Tax Administration (“SAT” for its name in Spanish) as well as to upload, on a monthly basis, certain accounting information to the SAT’s website.

The dates to obligatorily maintain and upload accounting information to the SAT´s website, has been postponed through certain amendments to the Miscellaneous Rules for 2014.

On December 18, 2014, the 7th amendment of the Miscellaneous Rules was published. These new rules provide new dates to obligatorily upload and maintain the accounting information to the SAT´s website.

According to the new rules, the obligation to maintain and submit the information to SAT varies. For example, taxpayers that had an accruable income of 4 million pesos or more during fiscal year 2013 will have to submit the information regarding January 2015 in March. Taxpayers that had less than such income for 2013, will have to deliver the information until 2016.

Taxpayers have the possibility to file an amparo action against these regulations since they violate several Constitutional principles. Only those who file the amparo action (physical persons or legal entities) will be relieved of the obligation to send the information to the SAT until the substance of the amparo claims is decided.

Limitations on deductions – Income Tax

Also, as consequence of the Tax Reform in México, certain deductions for Income Tax purposes were severely restricted in 2014.

According to the new provisions in effect in 2014, taxpayers have limitations to deduct, among other, fringe benefits, prorated expenses, payments to the Social Security Institute, payments to foreign related parties. Such limitations will be reflected in the annual tax return to be filed this year regarding fiscal year 2014. These limitations will be analyzed particularly and the possibility to file an amparo action against such limitations will also be explained in each case as a remedy or relief against such limitations.

Educational Objectives:

Electronic Accounting
•Learn about the current regulations regarding the obligation to upload the information as requested by the tax authorities.
•Learn about the legal grounds of the Amparo claim as an option to avoid such obligations.
•Learn about the provisional suspension granted by the Supreme Court and its benefits.

Limitations on Deductions – Income Tax 
•Learn about the obligations and consequences of the current limitations set in the law.
•Learn about the legal grounds of the Amparo claim as an option to secure constitutional relief against these limitations.

Who would benefit most from attending this program? 
Professionals in the financial and tax areas, Plant Managers and staff involved in financial and tax areas with operations in Mexico.



n 2011, Alejandro became a founding partner of Bendiksenlaw. His professional associations and memberships include the Mexican National Association of Corporate Counsels, International Fiscal Association, and Mexican Institute of Finance Executives. He received his education and bar admission in 1995 from Instituto Tecnológico y De Estudios Superiores de Monterrey (J.D.).


In 2011, Daniel Rangel-Flores became a founding member of Bendiksenlaw. He recently earned a master degree in Taxes at the Universidad Autonoma de Chihuahua and has participated in local and abroad tax seminars as a speaker. His global areas of practice include General Tax Planning, State & Local Tax, Tax Controversy & Litigation, VAT/Indirect Tax, and Refund Procedures. He received his education and bar admission in 1999 from Universidad Autonoma de Chihuahua, in Chihuahua City, Mexico (J.D.).