Please let us know what we can do better and what we are already doing right. This will help us exceed expectations! Photo Gallery. Click on the thumbnails to see large pictures of Aguacates, our food, our customers and to scroll through the gallery. Have questions about our menu? Call Today I've frequented the Lockport location many times and was so happy that they opened a second location, closer to home for me! The staff was wonderful, everyone was helpful, quick and attentive, props go the woman running all the food out to the tables, she was killin' it!!
We will be back again and again, thank you all so much for a wonderful night! Entities residing in Mexico shall compute the tax by applying the zero rate to the sale value of assets, when they are exported. In general terms, the aforementioned are considered exported when they are hired and paid for by a foreign resident without a permanent establishment in Mexico.
Some additional requirements may apply. Entities residing in Mexico shall compute the tax by applying the zero rate to the sale value of services rendered, when they are exported. Use and enjoyment abroad of services rendered by a person residing in Mexico for the following services:. When goods are imported into Mexico, import VAT and customs duty may be due. Residents abroad who sell goods to residents or a permanent establishment in the country which are the importers of goods will not have to register for tax purposes.
For these purposes, Mexican law considers that only residents in the country or those with permanent establishment in the country can carry out imports of goods. It is important to mention that if the taxpayer is fully entitled to deduct its input VAT, an input VAT deduction equivalent to the self-assessed VAT is granted in the same monthly return and no cash flow effects should be triggered unless this service cannot be allocated to a taxable activity of the taxpayer if the latter carries out taxable and exempt activities.
The acquisition of intangible assets by persons residing in Mexico from non-resident suppliers and the temporary use or benefit taken in national territory of intangible assets supplied by non-resident shall be considered an importation and will also be subject to VAT thorough the reverse-charge mechanism seen above. The services mentioned above are considered to be imported in the case of utilization in Mexico of services rendered abroad, at the moment the consideration is effectively collected and on the amount of each such consideration.
Entities that exclusively perform exempt activities are not entitled to recover input VAT. In addition, certain types of imports and certain types of supplies of goods and services listed in the VAT law do not entitle taxpayers to an input tax credit. Payment of tax for rendering services is required at the moment the consideration is effectively collected and on the amount of each such consideration.
Currently, an electronic invoice CFDI must be issued for all operations carried out. There a different types of CFDI such as: income, expenses, withholding and payroll. An authorized certified provider is someone authorized by the Tax Administration Service to validate the CFDIs generated by the taxpayers, assign the folio and incorporate a digital seal from the Tax Administration Service. They are also obligated to send a copy of the CFDI validation by their customers to the tax authority.
Additionally, the electronic invoice CFDI shall contain, if applicable, the required Complement to incorporate specific tax information of the operation. The general rule is to keep records and invoices for 5 years, as of the date on which the returns related to them were or should have been filed.
Invoices and records must be stored in the tax domicile of the taxpayer in Mexico. The records must be kept electronically according the established by tax authorities. Are audits done electronically in your country e-audit? If so, what system is in use? No, audits are done in person by tax authorities; however, authorities can perform electronic reviews based on information in their possession regarding a specific transaction.
The United Nations is preparing to host pivotal conferences in the coming months on two global crises: climate change and biodiversity loss. As experts have pointed out, these issues are fundamentally, inescapably intertwined. In both cases, human activities are harming nature and the support it provides to people. But that connection also is an opportunity. Protecting places that are both carbon- and species-rich can help slow climate change and biodiversity loss at the same time.
For example, in a June report, U. My research over 30 years has shown that when Indigenous and local communities control their forests for commercial timber production, both humans and the land benefit. Mexico is one of the most biodiverse countries in the world. Tropical forests in southern Mexico harbor jaguars, spider monkeys, crocodiles, anteaters and nearly species of birds. Over the following decades, reformers subsidized equipment and provided training in logging and business for the people who took over these important resources.
Photo credit: Shutterstock. The proposal, which the Mexican Association of Intermodal Transport AMTI hopes to put into operation later this year, would create an industrywide agreement setting out the basic tenets for the equipment lessor and owner. That agreement is administered by the Intermodal Association of North America IANA , which reports that with 7, motor carriers and 55 equipment providers as signatories, the agreement covers 95 percent of all North American intermodal equipment changes.
Most shippers moving cargo domestically in Mexico, as well as cross-border shippers, set up their transportation through an intermodal marketing company IMC , which arranges an entire package from end to end, Vargas said.
The interest in a uniform agreement is a sign of the maturation of the market, where the number of IMCs has more than doubled from about 10 or 12 in to more than 25 today, he said. And the dray carriers signing one of those agreements will have access to pull basically any type of equipment in Mexico. In the United States, where the agreement was developed in the s, signees on the equipment provider side include railroad companies, ocean carriers, and leasing companies.
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