Newsletter
Labor & Social Security
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Employee Profit Sharing December 2012

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Audit of SHCP on the calculation of taxable income for the purposes of profit sharing, transcends to the labor and fiscal scopes.

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The resolution issued by the Department of Finance and Public Credit (SHCP) which determines the calculation of the taxable income of the employer-taxpayer, in profit sharing, transcends in both the fiscal scope as well as the workers? rights. This was resolved by the Supreme Court of Justice of the Nation (SCJN) by determining that if the fiscal profit is miscalculated a tax credit will be determined to the taxpayer-employer, and at par the additional distribution of this constitutional benefit will be ordered.?

The above, the ministers indicated, because the tax authority acts as the same time as labor and fiscal authority, when it verifies that the distribution is correct, as the exercise of the faculties of fiscal verification was designed to inspect that the particulars have met their fiscal obligations.

Therefore, they signaled, attending the constitutional and legal framework that governs the cited benefit of the additional distribution, not only is congruent with it, but the procedure of fiscal audit is ideal to perform this attribution for tax and labor purposes.

Thus, the SCJN resolved a contradiction of thesis between the two Collegiate Courts that sustained different criteria respecting if the resolution issued by the SHCP produces fiscal consequences, or if its effects are purely labor, when it determines the taxable income and a positive variation in profit sharing surges. Source: SCJN.

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For additional information, you may contact any of the members of our Corporate & Business Practice Team.