In our previous article we mentioned the ISR obligations when you have the leasing regime. In this article we will talk about what the Value Added Tax Law (LIVA) mentions about the temporary use or enjoyment of real estate. The LIVA mentions that it is considered temporary use or enjoyment of real estate [...].
In Mexico, individuals who lease real estate (i.e., those who rent a room, house, premises, warehouse, etc.) are obligated to pay taxes. This is in accordance with Article 1 of the LISR (INCOME TAX LAW), which states: “Article 1.
The purpose of human resource management is to enhance the productive contributions of employees to the organization in ways that are strategically, ethically and socially responsible. The value of human resources in the organization determines the degree of success of the organization, which is why almost all human resources management systems are designed to improve the value of human resources in the organization.
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