Amendments to the Law of Finance and the Tax Code of the State of Quintana Roo.

New decrees on amendments to the Law on State Finance, reforms to the State Tax Code and the issuance of the new Tax Law State Payrolls.

Dear clients and friends.


On December 15, 2015, they were published in the Official Gazette of the State of Quintana Roo, decrees number 370, 371 and 372, in which the following topics are mentioned, respectively: amendments to the Law on State Finance, reforms to the State Tax Code and the issuance of the new Tax Law State Payrolls, which are in force since January 1, 2016.


Regarding the reforms to the Law on State Finance, the most prominent is the repeal of the chapter called “Payroll Tax”, which is due to the issuance of the new Payroll Tax Law.


As for the reforms to the State Tax Code, the principal reforms were:


The use of electronic means of payment is incorporated to reimburse taxpayers undue or excess payments, expediting this process.


The deadline for submission of the notice of opinion to be submitted by taxpayers who choose to rule their state contributions, establishing a limit on the last day of February of the following year which is intended to rule is modified.


The powers of the state tax authorities with the provisions of the Federal Tax Code in relation to the powers to issue up to 3 requirements to taxpayers, before the presumptive determination, establishing that the deadline for compliance with each requirement will be of 15 days.


In the methods of inspection visits the term is modified to refute the facts or omissions settled in the minutes, settling down 6 days for doing it.


It is added in the sections of infringements the failure to submit the notice to the individuals or companies that hire the services of labor brokers. Also, the penalty for taxpayers who fail to comply with the above obligation was established.


The deadline for filing amended motion for reconsideration to the tax authorities, was settled within 30 days.


Finally, with the new State Payrolls Tax Law it is aimed to strengthen the legal framework governing payroll tax in the State to optimize tax collection in the State. This new Law consists of 17 articles divided into 5 Titles denominated as follows: “The generalities of Law”, “Object and Subject”, “From the Base and Rate”, “Obligations” and “De Waivers “.


For more information on the content of these provisions we invite you to contact us.

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