Administrative Options And Fiscal Incentives Available For The Mexico Transportation Sector Facilidades Administrativas Y Estimulos Fiscales Para El Sector Autotransporte (Coordinados) En Mexico

The objective of this investigation is to describe administrative options, fiscal incentives fiscal benefits that the fiscal authorities offer to public transportation, commonly known as coordinados. This investigation was carried out in 2020, in the city of Monclova, Coahuila, Mexico. The problem arises when taxpayers effectively report expenses that do not meet deductibility requirements and are faced with the choice of deducting or not deducting certain expenses. However, when public transportation taxpayers learn about administrative tools, and learn how to use then, the fiscal effect is attractive. The question is: what administrative tools or incentives can the coordinados apply? How to apply the tools provided by the tax authorities. This research has immediately applicability. Articles 72 and 73 of the income tax law, resolution of administrative tools and federal income law will is used to create 13 practical cases with their corresponding tax implications. We also consider optional deduction including toll, gasoline and withholding of workers' wages