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Fiscal Incentives (Mexico 2016)

2016年02月29日 | メキシコの経営

Hola a Todos!

This is Augusto Corallo from Mexico City.

The head of the Tax Administration Service (SAT) is not ruling out changes to taxes in the budget for 2016, provided that they will not affect public finances.

The priority has been put to ensure that the country’s revenues maintain healthy public finances and don’t threaten macroeconomic stability. And also be sure that family economies aren’t affected.

The SAT chief added that the punctuality with which the 49 million taxpaying Mexicans file their tax returns is cushioning the blow dealt by the fall in revenues and petrol production levels.

During the International Digital Tax forum, organized by the Mexican Certification Providers Association (Amexipac), it was said that taxation levels in 2016 will remain the same, and that in these difficult economic conditions it is the Mexican taxpayer who is sticking up for the country.

Although economic growth has not been as strong as expected this year, tax revenues have increased by 247 billion pesos ($14.3 billion), representing a 20 percent growth on the figure projected by the Federal Revenue Law in July.

 


 


 


為替レートについて

2016年02月29日 | メキシコの法務

 

皆さん、こんにちは。

東京コンサルティングファームメキシコの黒岩洋一です。

今週はメキシコの為替レートについて記載します。

 

 

質問)

メキシコの会計帳簿はスペイン語で記載し、通貨は全てメキシコペソにしなければいけないと聞きました。実際、会計事務所から報告を受ける会計情報はメキシコペソとなっています。当社はUSDでの取引が多いのですが、為替がどの様にメキシコ法人の経営に影響を与えるのかを把握したいので、ペキシコペソへの換算レートはいつ時点のものを使っているのかをご教示ください。

 

 

回答)

外貨建取引は、メキシコ中央銀行より公表されているDOF(Diario Oficial de la Federación)レート(Banco de Mexicoが発表する為替レート)を使用して、メキシコペソへ換算し、記帳することになります。具体的には、取引内容に応じて下記の1~3に該当する日付のDOFレートを使用することになります。

 

1.(請求書)発行日レート:外貨建の収益

2.支払日レート:外貨建の費用及びUSD建てで購入した固定資産

3.月末レート:外貨建の現預金や金銭債権・債務

 

月末に残っている外貨建の金銭債権・債務は毎月月末レートで換算をし直す必要があります。メキシコでは、全てに企業が毎月税務申告・納付をしなければならず、為替の影響によっては売上のない企業であっても、月次の所得税納付が必要になることがあります。


 


Update of the fiscal situation of taxpayers (Mexico 2016) Part IV

2016年02月22日 | メキシコの経営

Hola a Todos!

This is Augusto Corallo from Mexico City.

SYSTEMIC ANALYSIS REQUIREMENT TO REPORT 09/2015 (Part IV)

Continue with the part III, from the statements made in this systemic analysis, it is important to note the following:

I.- In the assumptions made in the third paragraph of Rule 2.1.35. of the FMR for 2015, there is no deadline for the authority to provide response to the clarifications presented by the taxpayers, situation that leaves them in a state of legal uncertainty, so in the opinion of this Office, it must be established the same.

II.-Waiting times for the authority to resolve the clarifications processed by taxpayers are varied, taking up to a month, a situation that causes damages to their rights, because sometimes they can no longer participate in tenders or contract with the Federal Government, Centralized or Parastatal also the procedures that have to do with the tax or customs authorities are delayed, causing them harm, even economic.

III.-The system is not updated in a timely manner, generating taxpayers to process clarifications for negative responses from the authority to the Opinion on Fiscal Obligation Compliance - even after the clarification presented and resolved takes long to update -, leaving sometimes without the option to participate in the bidding process or contract with the Federal Government, Parastatal Centralized or, as appropriate, or delaying the process they have to do with the tax or customs authorities.

IV.-In most approaches taxpayers are the ones that have to track the status of the clarification, so it is presumed that the response to the clarification is not notified by the tax authority, in accordance with the provisions of the third paragraph of Rule 2.1.35. FMR 2015.

V. The authority has recognized the flaws that come to present in the system corresponding to the Opinion on Fiscal Obligation Compliance, which causes no timely update of the fiscal situation of some taxpayers.

In view of the foregoing, in the opinion of the Office, SAT authorities should streamline its activities to taxpayers in order to protect their rights, at all times observing the mandated by Article 1 of the Constitution of the United Mexican States, must seek the greatest benefit for them.

In this regard, in order to provide legal certainty to taxpayers it should stipulate a deadline for SAT authorities to give timely response to the corresponding clarifications in the cases referred to in the third paragraph of Rule 2.1.35 of the FMR for 2015 and commit to compliance.

 

In this regard, this fiscal Ombudsman has insisted that the tax authority should adopt best practices for the protection of the rights of taxpayers. A good measure for this is to offer a service that is speedy, timely and with quality[1], which means optimal and permanent basis of this decentralized body systems functioning; which certainly involves updating to the information provided by them is reliable at all times.

 



[1] Note that the report submitted by this Agency, the Central Management Services Channel operation indicated that the average satisfaction of service during 2014 was of 97.47%, however, this data does not match the perception of taxpayers by recurrent failures in SAT systems and its website.

 


メキシコの治安について

2016年02月22日 | メキシコの投資環境・経済

 

皆さん、こんにちは。

東京コンサルティングファームメキシコの黒岩洋一です。

今週はメキシコの治安について記載します。

 

 

質問)

メキシコの赴任が決まり、単身で行くか、家族を連れていくかを悩んでいます。麻薬や殺人事件など、メキシコは悪いニュースを聞くことが多いので、正直家族を連れていくのは心配です。駐在されている日本人は多いとは聞きますが、皆さん単身で行かれているのでしょうか。

 

 

回答)

 確かに、麻薬組織や殺人事件などのニュースはメキシコ現地でも耳にしますし、窃盗や強盗なども日本に比べれば多いのは実状です。では、日本以外の他国と比べて、犯罪率が高いのかと言われれば、主観も入りますが、そうとは思いませんし、家族で生活されている方はたくさんいます。

メキシコの印象が悪い(犯罪が他国よりも多いと感じる)のは、アジアやアメリカなどと比較して、日本で入手できる情報が少ない、極論ですが、悪いニュースを中心に日本ではメキシコが報道されているからです。

 

 日本と比べてしまえば、安全とは言えませんが、どの国でも危険な地域はありますし、事件に巻き込まれないための最低限のルールは存在します。20~30年メキシコで生活をしていて、一度も危険な目に合わない人がいる一方で、数ヶ月で危険な目に合う人もいます。

 「メキシコだから危険」ということでは無く、自分自身で気を付けることで事件に巻き込まれないようにすることも重要でしょう。


 


記事のタイトルを入力してください(必須)

2016年02月22日 | メキシコの経営

Hola a Todos!

This is Augusto Corallo from Mexico City.

SYSTEMIC ANALYSIS REQUIREMENT TO REPORT 09/2015 (Part IV)

Continue with the part III, from the statements made in this systemic analysis, it is important to note the following:

I.- In the assumptions made in the third paragraph of Rule 2.1.35. of the FMR for 2015, there is no deadline for the authority to provide response to the clarifications presented by the taxpayers, situation that leaves them in a state of legal uncertainty, so in the opinion of this Office, it must be established the same.

II.-Waiting times for the authority to resolve the clarifications processed by taxpayers are varied, taking up to a month, a situation that causes damages to their rights, because sometimes they can no longer participate in tenders or contract with the Federal Government, Centralized or Parastatal also the procedures that have to do with the tax or customs authorities are delayed, causing them harm, even economic.

III.-The system is not updated in a timely manner, generating taxpayers to process clarifications for negative responses from the authority to the Opinion on Fiscal Obligation Compliance - even after the clarification presented and resolved takes long to update -, leaving sometimes without the option to participate in the bidding process or contract with the Federal Government, Parastatal Centralized or, as appropriate, or delaying the process they have to do with the tax or customs authorities.

IV.-In most approaches taxpayers are the ones that have to track the status of the clarification, so it is presumed that the response to the clarification is not notified by the tax authority, in accordance with the provisions of the third paragraph of Rule 2.1.35. FMR 2015.

V. The authority has recognized the flaws that come to present in the system corresponding to the Opinion on Fiscal Obligation Compliance, which causes no timely update of the fiscal situation of some taxpayers.

In view of the foregoing, in the opinion of the Office, SAT authorities should streamline its activities to taxpayers in order to protect their rights, at all times observing the mandated by Article 1 of the Constitution of the United Mexican States, must seek the greatest benefit for them.

In this regard, in order to provide legal certainty to taxpayers it should stipulate a deadline for SAT authorities to give timely response to the corresponding clarifications in the cases referred to in the third paragraph of Rule 2.1.35 of the FMR for 2015 and commit to compliance.

 

In this regard, this fiscal Ombudsman has insisted that the tax authority should adopt best practices for the protection of the rights of taxpayers. A good measure for this is to offer a service that is speedy, timely and with quality, which means optimal and permanent basis of this decentralized body systems functioning; which certainly involves updating to the information provided by them is reliable at all times.



Note that the report submitted by this Agency, the Central Management Services Channel operation indicated that the average satisfaction of service during 2014 was of 97.47%, however, this data does not match the perception of taxpayers by recurrent failures in SAT systems and its website.