Political parties and associations, credit institutions, money exchange offices, institutions for stock, securities and bond deposits, stock exchange institutions, mutual insurance companies, controlling and controlled enterprises, residents in a foreign country, companies that in the penultimate fiscal year declared 2,108 million pesos or more as the total amount of accumulative income for the ISR (income tax).

- Determined assets value pursuant to the IMPAC (assets tax) law: 50 million.
- Total amount of the declared ISR (income tax), IVA (value-added tax), IMPAC (asset tax), IESPS ( special production and services tax) taxes, 25 million.


With ISO 9001-2000 certification, our firm counts with the most appropriate abilities and methodology to provide you with a service according to your needs, in affairs such as: legal-fiscal planning and counseling, service for police inspections and reviews, representation and defense before resolutory official bodies and federal courts, putting all of our experience to the safeguard of the interests of your company.