ㅤPRACTICE AREASㅤ ㅤPRACTICE AREASㅤ
FRIMA focuses on providing accounting advice and legal representation in federal tax matters to companies and individuals, both foreign and domestic, offering cost-effective and efficient solutions in federal tax matters, as well as providing analysis and accounting suggestions to find the best way to carry out their business activities and comply with their tax obligations.
The Tax Administration Service is the fiscal authority in charge of collecting taxes, contributions of improvements, duties, products, federal benefits, and their accessories under the applicable legislation; therefore, at FRIMA, we specialize in the prevention, attention, and resolution of the following procedures and legal defense:
- Procedure for requesting a refund of federal taxes (VAT, Income Tax, and overpayments).
- Office audit.
- Domiciliary visit (On-site audit).
- Electronic audit procedure.
- Temporary or permanent restriction of the Digital Seal Certificate required to issue invoices.
- Procedure for presumed non-existent operations, which we challenge to prevent the presumption of non-genuine transactions.
- Administrative enforcement procedure.
We have highly qualified professionals to efficiently manage the following procedures before the tax authority, among others:
- Consultation under Article 34 of the Federal Tax Code.
- Administrative reconsideration under Article 36 of the Federal Tax Code.
- Administrative appeal for revocation against a debt determination.
- Administrative appeal for revocation against a debt determination issued by the SAT, exclusively on substantive grounds.
The Mexican Institute of Social Security is the tax authority in charge of collecting and managing the insurance quotas for labor risks, illnesses and maternity, disability and life, daycare centers and social benefits, family health and more; therefore, at FRIMA, we specialize in the prevention, attention, and resolution of the following procedures and legal defense:
- Invitation latter.
- Domiciliary visit (On-site audit).
- Internal audit to ensure compliance with social security obligations.
- Correction of the work risk premium.
- Challenge of the opinion by the certified public accountant.
We have highly qualified professionals to effectively manage before said Tax Authority, among other procedures, the following:
- Procedure for the refund of amounts paid without legal justification or overpayment.
- Procedure for deregistration from the mandatory social security system
- Procedure for disagreement under the Regulations of the Social Security Law regarding affiliation, company classification, collection, and enforcement.
- Disagreement appeal.
- Administrative appeal for revocation against a debt determination.
The Institute of National Housing Fund for Workers (Infonavit) is the tax authority in charge of collecting the amount of the concepts that employers are obliged to pay; therefore, at FRIMA, we specialize in the prevention, attention, and resolution of the following procedures and legal defense:
- Domiciliary visit (On-site audit).
- Audit and inspection under the Law of the National Workers' Housing Fund Institute.
- Challenge of the opinion by the certified public accountant.
- Administrative enforcement procedure for debt collection by the authority.
We have highly qualified professionals to effectively manage before the tax authority, among other procedures, the following:
- Request for authorization for installment payment.
- Request for prescription and expiration.
- Disagreement appeal.
- Claims.
Challenging final administrative resolutions, decrees, and resolutions of a general nature before federal administrative litigation through summary, traditional, online, and on merits proceedings
Litigation against administrative acts, final resolutions and regulations of a general nature through indirect and direct amparo proceedings.
Monthly Accounting Services: Preparation and submission of accounting papers and tax declarations, including financial statements, monthly VAT and Income Tax payments (both provisional and definitive), withholding taxes on professional services, rental income, wages, and fiscal loss offsetting for Income Tax
Annual Accounting Services: Preparation of accounting papers and submission of the annual income tax return.
How it works
CONTACT
Do not hesitate to contact us to request information or answer any questions. We are here for you.
Guadalajara
Avenida Américas número 1930, piso 12, Edificio C&C, colonia Country Club, Código Postal 44160, Guadalajara, Jalisco
Aguascalientes
Calle Sierra Madre Oriental número 318 A, colonia Los Bosques Código Postal 20120, Aguascalientes, Aguascalientes.
CDMX
Avenida Toluca número 1133, colonia Olivar de los padres, alcaldía Álvaro Obregón Código Postal 01780, Ciudad de México.
