TAX STIMULES OF THE NORTH BORDER REGION
On December 31st, 2018, the Fiscal Incentive Decree of the Northern Border Region was published in the Official Gazette of the Federation (DOF), granting tax benefits for Income Tax (ISR) and in matters of Value Added Tax (VAT or IVA), which entered into force as of January 1, 2019 and will be in force during 2019 and 2020. Next, we leave the most important points of the decree: FISCAL STIMULUS APPLICABLE TO ISR Taxpayers who may choose to apply the benefits of the Decree will be those who have the following requirements: 1. Prove an antiquity in their fiscal domicile, agency or establishment,...
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