The accounting and tax benefits in the regime of Agricultural, livestock, forestry and fishing Activities

Authors

  • Marcela Olarte-García Universidad Veracruzana, Facultad de Contaduría.
  • Blanca Vianey Hidalgo-Barrios Universidad Veracruzana, Facultad de Contaduría
  • Leonardo Flores-Barrios Universidad Veracruzana, Facultad de Contaduría

DOI:

https://doi.org/10.47808/revistabioagro.v11i2.517

Keywords:

Benefits, regime, taxpayers, agricultural activities

Abstract

The economic and food stability of countries depends largely on their primary sector. In Mexico, the great diversity of microclimates distributed throughout the national territory means that we can produce a wide variety of foods, as the characteristics are appropriate for crops with high resistance to lack of water (Government of Mexico, 2023).

The objective of this research is to analyze the accounting and tax benefits in the regime of Agricultural, livestock, forestry and fishing Activities applicable to natural and legal persons. It is important to mention that businessmen who pay taxes under this regime know the obligations that they must present, as well as the new tax provisions, their time and filing period.

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References

Gobierno de México. (2023). Obtenido de https://www.gob.mx/siap/articulos/la-importancia-del-sector-primario-en-mexico?idiom=es#:~:text=agosto%20de%202020-,Pesca%2C%20Agricultura%20y%20Ganader%C3%ADa%20forman%20parte%20del%20primer%20eslab%C3%B3n%20de,pecuarios%2C%20pesqueros%2C%20forestales%20

Hernández Sampieri, R. F. (2014). Metodología de la Investigación. México: McGRAW-HILL. Recuperado el 2023

Instituto Nacional de Estadística y Geografía. (2020). Obtenido de https://cuentame.inegi.org.mx/economia/primarias/agri/default.aspx?tema=e#:~:text=Es%20el%20cultivo%20de%20diferentes,materias%20primas%20a%20la%20industria.&text=FUENTE%3A%20INEGI.,Encuesta%20Nacional%20Agropecuaria%202019.

Ley de Ingresos de la Federación . (2023). Obtenido de https://www.sat.gob.mx/normatividad/81925/leyes

Ley del Impuesto Sobre la Renta. (2023). Recuperado el Octubre de 2023

Mexico Global Alliance. (2023). Recuperado el 2023, de https://www.mxga.mx/regimen-fiscal-para-el-sector-de-agricultura-ganaderia-pesca-y-silvicultura-agapes-en-2022

Resolución de facilidades administrativas . (2023). Obtenido de https://www.dof.gob.mx/nota_detalle.php?codigo=5681556&fecha=03/03/2023#gsc.tab=0

Resolución Miscelánea Fiscal . (2022). Obtenido de https://www.dof.gob.mx/nota_detalle.php?codigo=5639466&fecha=27/12/2021#gsc.tab=0

Servicio de Administracion Tributaria. (2023). Obtenido de http://omawww.sat.gob.mx/informacion_fiscal/obligaciones_fiscales/personas_morales/regimen_general/Paginas/no_cumplir_obligaciones.aspx

Servicio de Administración Tributaria. (Octubre de 2023). Recuperado el 2023, de https://www.sat.gob.mx/consulta/87367/%3Fen-que-consiste-el-regimen-de-las-actividades-agricolas,-ganaderas,-silvicolas-y-pesqueras-(sector-primario)-personas-morales%3F

Yepiz Solís Brenda Lilian, Ballesteros Grijalva . 2021. Beneficios fiscales del sector primario, agricultura, ganadería, silvicultura y pesca. Vol. 1 Núm. 1 (2021): REVISTA INDICIALES . https://indiciales.unison.mx/index.php/Indicial/article/view/11/25. DOI: https://doi.org/10.52906/ind.v1i1.11 DOI: https://doi.org/10.52906/ind.v1i1.11

Published

2023-12-30

How to Cite

Olarte-García , M., Hidalgo-Barrios , B. V., & Flores-Barrios , L. (2023). The accounting and tax benefits in the regime of Agricultural, livestock, forestry and fishing Activities. Revista Biológico Agropecuaria Tuxpan, 11(2), 230–238. https://doi.org/10.47808/revistabioagro.v11i2.517

Issue

Section

Original Research Papers

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