In relation to the effective ISR rates for large taxpayers, the SAT published a fourth document with the reference parameters for 47 economic activities, in addition to the 203 already published.

Such activities include the following:

  • Rental of office equipment and furniture.
  • Development banking.
  • Securities rating agencies.
  • Wholesale trade of products, such as:
    • Clothing accessories
    • Trucks
    • Tobacco
    • Sausages
    • Fibers, yarns and fabrics
    • Telecommunications equipment
    • Forestry and agricultural machinery and equipment
    • Soft drinks
  • Retail trade of articles such as:
    • Footwear
    • Stationery
    • Prepared foods
    • Seeds and grains
    • Fabrics
  • Multi-family housing construction
  • Publishing and printing of books and newspapers
  • Manufacture of cereals, snacks, dyes, powders, syrups, confectionery, flours, etc.
  • Manufacture of electrical cables, office supplies, paper.

The complete document on Effective Rates for Large Taxpayers is available at the following link:
http://omawww.sat.gob.mx/TasasEfectivasISR/Paginas/publicacion_tasas_efectivas.html

The effective rates for the third publication are available here:
http://omawww.sat.gob.mx/TasasEfectivasISR/Paginas/documentos/TasasEfectivasISRGrandesContribuyentes_cuarta.pdf

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