Regulatory Alerts2023-12-14 | DOF 5711424Added · Updated
Agreement Issuing the General Rules for the Application of the Fiscal Incentive for Research and Technology Development
The Interinstitutional Committee for the Application of the Fiscal Incentive for Research and Technology Development issues general rules defining the eligibility, application procedure, and evaluation criteria for a fiscal incentive for taxpayers conducting investment projects in Research and Technology Development (IDT). The rules establish the Committee's composition, voting mechanisms, and powers, while mandating that applicants submit digital requests via an online system, maintain tax compliance, and provide documentation of incremental expenses. Authorization of the incentive amount is subject to the Committee's approval and resource availability, with specific deadlines for submission and publication of results.
More like this from SHCP
SHCP published 14 documents in the last 30 days. We email you each new one the day it's published.