Refused entry with a truck & camper
Had a call this morning from Mike & Terri, they are being refused entry with a truck camper on a 1 ton. My mexican partner is trying to deal with it via phone. Not sure if the issue is the truck bein...
Forum Discussion
I got to the CONTADOR website and then did a search for "PICKUP TRUCKS" and found the page. My computer automatically uses GOOGLE TRANSLATE to convert things to English so I did a Copy & Paste of what you may be talking about. I do not claim this to be accurate. See below...
I am sorry if you do not seem to understand the question. We all know they define pickup as cargo. That is not the question. The question has to do with how they are defining the term "capacidad de carga". Here is what seems to be the problem and the question. The guys at the border see the label on the door frame that says GVWR and they apply "capacidad de carga" to that number. Is that the correct interpretation of the law? The email posted previously and from last year from aduana says they are misinterpreting the law. So what does "capacidad de carga" mean? Is it the total weight of the vehicle - which would be GVWR or is it the weight the vehicle is allowed to carry - or cargo - or load?
Pick Up Pickups are loading trucks in Deductions for ISR - Supplementary Law
PUBLISHED IN JANUARY 31, 2012BY CONTADORMX
The Regulatory Committee of the Tax Administration Service initiated the integral revision of the Bulletin 2010 and of the normative criteria disclosed in the fiscal year 2011 in the field of internal taxes, with the purpose of adapting its content to the existing fiscal provisions and with the purpose of compiling them in a single document.
Pursuant to the foregoing, based on articles 35 of the Fiscal Code of the Federation and 22, section II of the Internal Regulations of the Tax Administration Service, which give this General Legal Administration the power to establish the interpretation criterion that the units administrative authorities of the Tax Administration Service will have to follow , through this office, the Bulletin 2011, which compiles the normative criteria regarding internal taxes, is made known to it:
Occupation 54/2011 / ISR Deductions from income tax. The vehicles called pick up trucks are cargo trucks.
Article 42, section II, of the Income Tax Law establishes that the investment in automobiles will only be deductible up to an amount of $ 175,000.00. Article 40, section VI, of the same law provides that in the case of cars, buses, cargo trucks, tractors, forklifts and trailers, the maximum authorized percentage as
deduction is 25%.
Article 124, third paragraph, of the law states that with the exception of automobiles, land and buildings, taxpayers who only provide professional services and who in the previous fiscal year had not exceeded $ 840,000.00 income, may deduct expenses effectively made in the year for the acquisition of fixed assets, expenses or deferred charges.
Article 3-A of the Regulations of the Income Tax Law defines the car as that land vehicle for the transportation of up to ten passengers, including the driver, specifying in its second paragraph that they are not included in the definition above. motorcycles, whether two to four wheels.
However, both the Income Tax Law and its Regulations do not define what is meant by vehicles or lorries, and in accordance with the provisions of Article 5, second paragraph, of the Fiscal Code of the Federation , applies in a supplementary manner the Traffic Regulations on Federal Roads , which in its article 2, section III, numeral 6, defines vehicles to pick up as trucks, meaning these vehicles as motor vehicles, four wheels or more, intended to freight transport.
In this sense, the so-called pick up vehicles are freight trucks destined for the transport of goods, so they should not be considered as automobiles for purposes of the Income Tax Law.
Source: SAT Regulatory Criteria
I am sorry if you do not seem to understand the question. We all know they define pickup as cargo. That is not the question. The question has to do with how they are defining the term "capacidad de carga". Here is what seems to be the problem and the question. The guys at the border see the label on the door frame that says GVWR and they apply "capacidad de carga" to that number. Is that the correct interpretation of the law? The email posted previously and from last year from aduana says they are misinterpreting the law. So what does "capacidad de carga" mean? Is it the total weight of the vehicle - which would be GVWR or is it the weight the vehicle is allowed to carry - or cargo - or load?
Pick Up Pickups are loading trucks in Deductions for ISR - Supplementary Law
PUBLISHED IN JANUARY 31, 2012BY CONTADORMX
The Regulatory Committee of the Tax Administration Service initiated the integral revision of the Bulletin 2010 and of the normative criteria disclosed in the fiscal year 2011 in the field of internal taxes, with the purpose of adapting its content to the existing fiscal provisions and with the purpose of compiling them in a single document.
Pursuant to the foregoing, based on articles 35 of the Fiscal Code of the Federation and 22, section II of the Internal Regulations of the Tax Administration Service, which give this General Legal Administration the power to establish the interpretation criterion that the units administrative authorities of the Tax Administration Service will have to follow , through this office, the Bulletin 2011, which compiles the normative criteria regarding internal taxes, is made known to it:
Occupation 54/2011 / ISR Deductions from income tax. The vehicles called pick up trucks are cargo trucks.
Article 42, section II, of the Income Tax Law establishes that the investment in automobiles will only be deductible up to an amount of $ 175,000.00. Article 40, section VI, of the same law provides that in the case of cars, buses, cargo trucks, tractors, forklifts and trailers, the maximum authorized percentage as
deduction is 25%.
Article 124, third paragraph, of the law states that with the exception of automobiles, land and buildings, taxpayers who only provide professional services and who in the previous fiscal year had not exceeded $ 840,000.00 income, may deduct expenses effectively made in the year for the acquisition of fixed assets, expenses or deferred charges.
Article 3-A of the Regulations of the Income Tax Law defines the car as that land vehicle for the transportation of up to ten passengers, including the driver, specifying in its second paragraph that they are not included in the definition above. motorcycles, whether two to four wheels.
However, both the Income Tax Law and its Regulations do not define what is meant by vehicles or lorries, and in accordance with the provisions of Article 5, second paragraph, of the Fiscal Code of the Federation , applies in a supplementary manner the Traffic Regulations on Federal Roads , which in its article 2, section III, numeral 6, defines vehicles to pick up as trucks, meaning these vehicles as motor vehicles, four wheels or more, intended to freight transport.
In this sense, the so-called pick up vehicles are freight trucks destined for the transport of goods, so they should not be considered as automobiles for purposes of the Income Tax Law.
Source: SAT Regulatory Criteria
