Regulatory Alerts2025-01-07 | DOF 5746746Added
Agreement Modifying the General Rules for the Application of the Fiscal Incentive to Projects for Investment in the Production and Distribution of National Cinematographic Works
The Inter-institutional Committee modifies Articles 1, 8, 9, 10, 11, 13, 15, 16, 18, 19, 27, 28, 30, and 33 of the General Rules for the Fiscal Incentive to Projects for Investment in the Production and Distribution of National Cinematographic Works. The amendments define eligible film festivals for exhibition, establish specific registration periods for responsible companies and interested taxpayers, set a 35-day evaluation deadline for IMCINE, and introduce new provisions regarding the handling of incomplete documentation and the solidary responsibility of companies for taxpayer contributions. These rules enter into force the day after their publication in the Official Gazette of the Federation.
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