Based on each particular case and not on the generality of the Law of the matter and an express question asked in writing by the company or user to LATAMTAX, our digital tax consultation services include the following:
Regarding Income Tax (ISR):
1. Resolution of unlimited consultations related to the correct application of the law of the ISR of the following Titles, evidently circumscribed to the application of the Law in regular tasks inherent to daily work:

• Title I General disposition
• Title II Moral people
• Title III Moral persons for non-profit purposes
• Title IV Physical persons
• Title V Foreign residents

2. Conceptual review of the calculations of Provisional Payments of ISR including utility coefficient and global evidence of reasonableness of the annual calculation of ISR, evidently circumscribed to the application of the Law in regular tasks and inherent to daily work.
3. Conceptual review of the determination of income tax withholdings, evidently circumscribed to the application of the Law in regular tasks inherent to daily work.

Regarding deferred taxes under generally accepted accounting principles in the United States of America (US GAAP) :

1. Resolution of queries related to the correct application of ASC 740 bulletin related to Deferred Taxes, including

• Assistance in the conceptual determination of permanent and temporary differences.
• Assistance in measuring temporary differences, such as tax losses, fixed assets, etc.
• Assistance in the conceptual determination of valuation reserves on deferred assets.
• Assistance in the conceptual determination of reserves for fiscal contingencies (FIN 48)
• Assistance in the conceptual determination of deferred tax in items that affect capital.
• Conceptual review of the determination of deferred taxes.

2. Our services may also include:

Assistance in the conceptual design of internal policies, procedures and controls for proper compliance with the rules established by the Sarbanes Oxley Act.

Regarding Value Added Tax (VAT) :
1. Resolution of unlimited consultations related to the correct application of the VAT law of the following Chapters, evidently circumscribed to the application of the Law in regular tasks inherent to daily work:

• Chapter I General Provisions
• Chapter II Disposal
• Chapter III Provision of Services
• Chapter IV Temporary Use or Enjoyment of Goods
• Chapter V Importing Goods and Services
• Chapter VI On the Export of Goods or Services
• Chapter VII Taxpayer Obligations
• Chapter VIII On the Powers of the Authorities
• Chapter IX From Participations to Federative Entities

2. Conceptual review of the calculations of VAT Payments and global evidence of its reasonableness.
3. Conceptual review of the determination of withholdings in value added tax

Regarding the Special Tax on Production and Services :

1. Resolution of unlimited consultations related to the correct application of the Law of the IEPS of the following Chapters, evidently circumscribed to the application of the Law in regular tasks and inherent to the daily work:

• Title I General Provisions
• Chapter II Disposal
• Chapter III Importation of Goods
• Chapter IV Provision of Services
• Chapter V Taxpayer Obligations
• Chapter VI On the Powers of the Authorities
• Chapter VII From Participations to Federative Entities

2. Conceptual review of the IESPYS Payment calculations and global evidence of its reasonableness.
3. Basic tax planning based on the use and use of existing tax attributes in the economic unit that pays membership

In addition to the services included in your membership, we offer the following services (with additional cost): the preparation and preparation of declarations of all kinds, work papers, transfer pricing studies, calculations of fiscal cost of shares, account calculations net tax profit and contribution capital accounts, attention of tax audits, withholding calculations in ISR matters, calculation of tax credits, opinions on disposal of shares and financial statements for tax purposes; notices, returns and compensation, procedures before the tax authorities. We can also offer the validation of figures included both in working papers of the determination of the ISR and in accounting; as well as the design and elaboration of fiscal strategies as well as support for the review of any type of audit carried out by the tax authorities.