TUITION DEDUCTION ORDER
Today, President Felipe Calderón announced the signing of a decree amending and supplementing the Law on Income Tax (MITL). The goal is that individuals can deduct the payment of tuition preschool, elementary, secondary and upper secondary education for the purposes of income tax.
This deduction will be effective when payments are made to private educational institutions are authorized or official recognition of studies in terms of the general law of education by electronic payment or check nominations and applications in the case of tuition for studies taxpayers themselves, their spouse, their children or their parents.
The deduction will be limited to an amount, according to the following table: 
FOURTH DRAFT TO RFM MODIFCACION
Released into the SAT page draft of the fourth Resolution of Modifications to the RMF 2010, the interest on the date that we are, stands as regards Annex 8 of DIM:
"Information disclosure statement VAT by multiple I.5.5.2. (Repealed)."
This means that the obligation of the fraction VII of Article 32 of the LIVA (VAT Information) is like this according to the Law, "making the VAT information requested on the income tax returns." In this sense, the decree of facilities from 30 June 2010, applies if the option presents the DIOT 2010, removes the obligation of the fraction VII of Article 32 of the LIVA, cited above.
Additionally, in the third transitory article mentioned Resolution of amendments, provides:
"Third Transition. Annex 8 is repealed" Information on the value added tax "of 30 or DIM officially" Multiple Disclosure Statement "contained in Annex 1 of this resolution."
Equally share the second article deals with transitional when the legend was modified in certain printed representations of digital invoices from the year 2011:
"Second Interim. For the purposes of the provisions of section V of the rule II.2.23.4.5., During the first quarter of 2011, the printed representation of CFD s may contain the legend" This document is an impression of a digital tax receipt. "
Either way, expect to be published in the Official Gazette the resolution, for greater legal certainty.
This news flash was prepared by the Fiscal Committee of the firm, for the purpose of providing general information. In case of any real and concrete interpretation, you are encouraged to contact your local tax specialist to request your advice.
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