Sale to third parties of assets seized or prohibited from being sold by the SRI
On October 18, 2022, the Internal Revenue Service (hereafter referred to as “IRS”) released a resolution titled “Rules for the Application of Article 200, Numeral 4 of the Tax Code Regarding Direct Sale by the Taxpayer and/or its Responsible Party” [1]. This resolution establishes the following principal points: Application of the Resolution: By Article …
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