Abstract
Individuals and corporations acquire tax obligations when they initiate an economic activity. The obligation of individuals and legal entities to contribute to public spending is established in Article 1 of the Federal Fiscal Code, where the applicable provisions are indicated; it is the main basis for the contributions classified as taxes, social security contributions, improvement contributions and duties, mentioned in Article 2 of the Federal Fiscal Code. The timely and proper payment of the respective taxes avoids being subject to certain tax credits, updates and surcharges. The SAT is continually looking for ways for taxpayers to comply with these obligations, adapting tax regimes to facilitate this process. The RESICO Simplified Trust Regime is an example of this, which establishes who can and cannot pay taxes, the requirements and procedures to comply with tax obligations. This analysis contributes to the generation of knowledge on the scope of this new tax regime.
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