As a follow up to the effective Income Tax Rates for Large Taxpayers, the Tax Administration Service published on September 5th a third document with the reference standards for 79 economic activities, in addition to the 124 previously published.
Such activities belong, among others, to the following sectors:
- Wholesale trade
- Retail trade
- Food processing
- Fabrication and manufacture of various products
- Telecommunications
- Business administration
- Private hospitals
- Investment and credit intermediation companies
- Property and equipment rental
- Real estate and brokers
- Advertising agencies
- Professional services
- Port administration
- Freight transportation
The 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 third publication can be consulted here: http://omawww.sat.gob.mx/TasasEfectivasISR/Paginas/documentos/TasasEfectivasISRGrandesContribuyentes_tercera.pdf