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King Azcapotzalco asked the Aztecs for a raft sown with fruits and flowers, as well as a heron brooding eggs.
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Hernán Cortes arrives in Mexico, and adopts the tax system that had changed the tributes of flowers and animals for food, stones and jewelry.
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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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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. -
In 1822 the first public budget is formally drawn up in England and the executive power passes to account to the legislative power that sets taxes.
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Before Independence, they were paid: alcabalas, gabelas (levies) and tolls (payment of rights to use bridges and roads).
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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, entonces secretario de hacienda, estableció el impuesto sobre ingresos mercantiles (ISIM), conocida como “ley del timbre”, creada para regular el pago de tributos.
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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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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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The rate on salaries was reduced from 8% to 5%.
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After several years of attempts to replace, on January 1, the López Portillo government, the ISIM in the Value Added Tax (VAT), here we begin to pay 10%.
The law was approved by José López Portillo, replacing the Federal law on the tax on the sugar, alcohol, brandy and packaging of alcoholic beverages industry. -
The 6% rate is implemented in food and medicine (industrialized).
The 20% rate is imposed on Luxury items. -
At the end of this year the general rate is lowered from 15% to 10% and the 20% rate is eliminated on luxury items.
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It is specified that legal entities will maintain a rate of 30%
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The general rate is increased again from 10% to 15%. The famous "Roqueseñal"
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A reduction in the rate to 22% is proposed.
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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.