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The alcabala is introduced, which is the equivalent of VAT and then the toll (right of way).
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The New Spain tax system was based on a structure
tax built over three centuries.
Like the Bourbon reforms, they drove an increase
notable in the income of the viceregal administration allowing to cover not only the set of local administrative and military expenses, but also to remit a growing volume of fiscal resources to other parts of the Spanish empire -
Despite the large number of taxes and tobacconists that made up the colonial tax system in the Bourbon era, the success that was achieved in the collection from the middle of the 18th century was fundamentally based on contributions from four items: taxes on mining, the alcabalas, the indigenous tribute and tobacco.
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The common mass, made up of the greatest number and variety of types of income, which included the traditional ones of the Spanish State, was destined to defray the main ordinary expenses of administration and defense of the kingdom
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The tribute collected from all the heads of families in the Indian villages (the so-called "Indian republics").
The rate was approximately two silver pesos to be paid
annually for each tributary, which fell primarily on Indian peasants who lived and cultivated their own land, and only occasionally on peasants who worked on haciendas or plantations -
Later, the collection would stagnate, coinciding with the great mortality derived from the agrarian crisis of 1785, which produced about 300,000 deaths in rural areas and, therefore, a sharp decline in the universe of tributaries.
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They multiplied and the fifth of silver was charged, gold and silver test XIX.
Taxes for the area of yarn, fabric, tobacco and alcohol.
Great fiscal disorder, and Juarista fiscal policy. -
The structure of the central administration of royal income is explained, starting from the administrative structure in the metropolis and then in the viceroyalty itself, from the Court of Accounts, the Superior Board of the Royal Treasury, the Royal Mint , the General Treasury of the Army and Royal Treasury, and the fiscal agencies supervised by the twelve provincial mayors
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Before independence
were paid: alcabalas,
gabelas (levies) and
tolls (payment of rights
to use bridges and
roads) -
Antonio López de Santa Anna decrees a contribution of one real for each door, four cents for each window in the houses, two pesos per year for each Frisian horse (robust), and one peso for each skinny horse
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Matías Romero, then Secretary of the Treasury, established the tax on mercantile income (ISIM), known as the “stamp law”, created to regulate the payment of taxes.
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During the presidency of Benito Juárez, the "contingent" was paid,
the name given to the contribution of the states of the federation. -
Porfiriato: Finance Minister José Yves Limantour, actively monitor the payment of taxpayers increasing collection.
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Mexican Revolution: taxes were stopped being paid, since many of the country's inhabitants were engaged in arms. The military leaders demanded disbursements of money. For those goods such as arms and ammunition, they then required “forced loans” in cash.
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The "centennial law" is created, the most remote antecedent to ISR in Mexico, issued by Álvaro Obregón and Adolfo de la Huerta.
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The "ISR" enters into force, with 6% per year.
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A new tax system was developed that classified items by separating essential items from luxury items.
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The taxable base of mercantile companies was expanded by incorporating in the procedure for calculating taxable income the economic effect that inflation originates in the credits granted by taxpayersand in the obligations, they contract; inventory deduction was allowed
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The new Income Tax Law restructures the previous one and incorporates provisions of miscellaneous rules, jurisprudence and regulations, and includes a specific title for multinational companies.
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Increase the tax rate from 28% to 30%.
The tax reform proposed by the PRI and PAN increased the VAT from 15 to 16%.
3% is imposed on all telecommunications services. -
For the first time, we started paying 16% VAT on prepared foods