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Ave. Sonora No. 13 Int 3ª Col. Chapultepec, Tijuana BC adrian@ocampo (619) 666 9465 PowerPoint Presentation
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Ave. Sonora No. 13 Int 3ª Col. Chapultepec, Tijuana BC adrian@ocampo (619) 666 9465 - PowerPoint PPT Presentation


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Tax impact of Payroll expenditures for maquiladoras 2014 Western Maquiladora Trade Asociation November 2013 Adrian Ocampo. Ave. Sonora No. 13 Int 3ª Col. Chapultepec, Tijuana BC adrian@ocampo.biz (619) 666 9465.

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slide1
Tax impact of Payroll expenditures for maquiladoras 2014Western MaquiladoraTrade AsociationNovember 2013Adrian Ocampo

Ave. Sonora No. 13 Int 3ª

Col. Chapultepec, Tijuana BC

adrian@ocampo.biz

(619) 666 9465

slide2

Sarting January 2014 Main Changes to payroll are aplicable:Limited deduction of 53% of expenditures on exempt income for emplyee:Fringe benefits, employee`s savingsloan funds,severance payments,anual bonusovertimevacation pemium,Sunday premium and extempt portion of PTUIf this provision do not change, they will be deductuble at 53%.If they are changed for 2013 to 2014 they will be deductible at 47%

Ave. Sonora No. 13 Int 3ª

Col. Chapultepec, Tijuana BC

adrian@ocampo.biz

(619) 666 9465

slide3

Because this expenditures are necesary and for the maquiladora operationa review of the efect that the changes to the deductions of payroll expenditures is recomended from a legal (labor) and (tax) perspective.What efect will this issue have on the APA?

Ave. Sonora No. 13 Int 3ª

Col. Chapultepec, Tijuana BC

adrian@ocampo.biz

(619) 666 9465

slide4

In most cases the changes will cause new tax burdens on the existing operatiosIn the past the federal goverment has tried to tax payroll (2003 and 2004 ISCAS)

Ave. Sonora No. 13 Int 3ª

Col. Chapultepec, Tijuana BC

adrian@ocampo.biz

(619) 666 9465

slide5

It important to analize the impact of the reform and to consider Amparo action againts the reform.A 30 day working deadline to file a motion in 2014 will be activaded and will end on February 11, 2014.

Ave. Sonora No. 13 Int 3ª

Col. Chapultepec, Tijuana BC

adrian@ocampo.biz

(619) 666 9465

thank you adrian ocampo adrian@ocampo biz 619 666 94 65
Thank you Adrian Ocampoadrian@ocampo.biz(619) 666 94 65

Ave. Sonora No. 13 Int 3ª

Col. Chapultepec, Tijuana BC

adrian@ocampo.biz

(619) 666 9465