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