Acquire the necessary skills to understand the Mexican Tax System and correctly apply the various tax provisions in terms of ISR, VAT; as well as the provisions contained in the CFF for compliance with the tax obligations of both legal entities and individuals.

Benefits of the program

  • Know the various tax provisions contained in the laws and their regulations.
  • Acquire the knowledge and skills necessary to understand the Mexican Fiscal Legislation.
  • Know in a specific, clear and correct way the various calculations contained in the Fiscal Laws.

Addressed to

Independent consultants or consultants who have the responsibility of supporting companies in the correct fulfillment of their tax obligations. Accountants, managers and assistants in charge of complying with the fiscal obligations of the company. As well as recently graduated accountants, entrepreneurs or business owners who want to know the obligation of their companies, contained in the Mexican Tax Legislation.

Content of the program

Diploma of 5 modules that totals 104 hours of study in total.

Module 1. Introduction to Fiscal Law and Fiscal Code of the Federation (16 hours)

Understand the correct handling of the general dispositions and applicable norms in the Fiscal Code of the Federation.

  • The environment of the Mexican Tax System
    • Basic concepts of public finances
    • Legal framework
    • Sources of fiscal law and supplementarity of laws
    • Basic definitions
  • Federal income law
  • Analysis of tax revenues
  • Tax stimuli
  • Other provisions
  • Elements of contributions (subject, object, rate and / or rate)
  • Moments for the causation of contributions, payment dates and means of extinction of contributions
  • Fundamental tax legal concepts
  • Residents in Mexico
  • Tax residence
  • Disposal of property
  • Fusion and split
  • Financial leasing
  • Royalties and technical assistance
  • Business activity and company
  • Partnership
  • Solidarity responsibility
  • Joint and several liability and new subjects
  • Registration in the RFC, new concept of accounting and obligations
  • Returns and compensations
  • New deadlines for returns
  • Extemporaneous returns
  • Forms of returns
  • Practical cases
  • Tax and digital receipts
  • New modalities and their requirements
  • Proof of withholding in digital form
  • Optional tax report
  • Powers of the authorities
  • New methods of control
  • Electronic review
  • Determination of nonexistent operations
  • Tax mailbox and installment payments under review
  • Issuance of vouchers for non-existent operations
  • Condoning and means of defense against conclusive agreements
  • Infringements and sanctions
  • New infractions and sanctions
  • Practical cases
  • Tax defense
  • Administrative resource
  • Appeal of dissent
  • Contentious resources

Module 2. ISR, Individuals (24 hours)

Know the tax obligations in terms of general provisions, cumulative income, authorized deductions, as well as the calculation of investment deductions, annual adjustment and year-end closing.

  • General disposition
  • Taxable income
  • Moment of accumulation
  • Authorized deductions
  • Requirements for deductions
  • No deductibles
  • Investment deduction
  • Annual adjustment for inflation
  • Provisional payments
  • Loss update
  • Participation of workers in the profits of companies
  • Work papers by annual closing
  • Fiscal conciliation
  • Calculation of the annual tax

Module 3. ISR, Individuals (24 hours)

Know the tax provisions regarding income and deductions and calculation of the taxes corresponding to each of the chapters that make up Title IV of the Income Tax Law for individuals.

  • Subjects of the tax
  • Different regimes of physical persons
    • Wages and salaries
    • Business activity and professional services
    • Real estate lease
    • Disposal of property
    • Acquisition of goods
    • Interests
    • Dividends
    • Awards
    • Of the other income
    • Requirements for deductions
    • Annual calculation

Module 4. Value Added Tax (24 hours)

Know the tax provisions in matters of Value Added Tax, identifying the acts encumbered in this law, as well as the proper application regarding VAT withholdings and the correct calculation of monthly statements, as well as the preparation of the informative statement ( DIOT).

  • General disposition
  • Subjects, object and rate
  • Withholdings
  • Disposal of property
  • Provision of services
  • Use or temporary enjoyment of goods
  • Import of goods
  • Export of goods
  • Obligations of taxpayers
  • Powers of authority
  • Informative statement of operations with third parties
  • Practical cases

Module 5. Tax and Financial Aspects of Taxes (24 hours)

That the student is fully aware of the application of provisions that support the participant develop skills of comparison between various schemes analyzed taking advantage of financial resources in an optimal way, as well as the consequences of tax fraud, fiscal discrepancy and presumption of income .

  • Legal structure of the company and its importance in financial planning
  • Financial analysis of companies, considering the fiscal aspect
  • Preparation of budgets, considering the fiscal impact
  • Impact of taxes on companies' cash flow
  • Financial strategies, case studies
  • What is tax optimization?
  • Evasion, avoidance, simulation and tax optimization
  • Application of different alternatives, case studies
  • Tax crimes and presumptive income
  • Methodology of tax optimization, case studies
Program taught in:
  • Spanish

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Last updated November 5, 2018
This course is Campus based
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104 hours
43,900 MXN
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