As a follow up to the effective income tax rates for large taxpayers, on August 1 the Tax Administration Service published a second document with the reference parameters for 84 economic activities in addition to the 40 previously published.
Such activities belong, among others, to the following sectors:
- Fuel trade
- Construction of hydraulic, electric power, oil and gas works.
- Mining
- Construction material and equipment trade
- Civil engineering works
- Real estate construction
- Air and rail transport
- Automobile rental
- Lodging
- Restaurants
- Commerce in grocery stores, mini-markets, department stores, supermarkets, etc.
The full document on Effective Rates for Large Taxpayers is available at the following link:
http://omawww.sat.gob.mx/TasasEfectivasISR/Paginas/index.html
The effective rates corresponding to the second publication can be consulted here: