La fiscalidad de las cooperativas en Mexico
Abstract
With the reform that is presented and that will come into force as of the next fiscal exercise, the Cooperative Societies will have a true fiscal regime that regulates them, because their activities are typical of the general regime of legal entities which must apply in the future for the payment of the tax for the fiscal exercise as deserved, this is through the provisions of Article 10 of the Income Tax Law itself that is in force, and not by the provisions of Article 177 that regulates the way to pay the tax as if it were the regime for natural persons.
Received: 16 October 2020
Accepted: 17 November 2020
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