One of the mayor changes brought in 2014 in México, was the tax reform focused in the development of a regime called "Incorporación Fiscal" (RIF), substituting a small taxpayer regime. This new scheme is created considering requirements of the preceding scheme, however, this one has been formed restrictions and additional duties, impacting the tax burden on small taxpayers. This article will help to dispel doubts about the new management of these taxpayers, it will help to clarify the new changes in the treatment of RIF, and it will guide to generate a realistic approach about the government is trying to achieve with this new changed in the system.
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