Identity theft originates when a person or company uses the personal data of another, whether individual or a company, to impersonate it in order to commit illegal acts such as link you to some fraud or other crime.
There are many ways in which personal data can be accessed without the owner being aware of it, through pages or apps, through calls, theft of computers or cell phones, in other cases employees of trustworthy companies steal data to which they have access in order to take out loans or credits on behalf of the owner of the data.
However the foregoing, many times the same owners provide their data for publicity purposes and authorize that it can be shared with third parties without realizing it since there is no culture of reading the privacy notices that we sign or accept.
Damages that identity theft could cause include:
- Property damage and damage to your credit history: the development of new technologies has made financial services more accessible to everyone, the processing of credit contracts or loans, services, online purchases made in your name without your consent and / or Authorization can negatively affect your wealth, financial solvency and credit history.
- Molar and image damage: there are those who use the image and data of a person to harass or intimidate others, affecting the public image of the owner.
- Approach the financial institution in which they have used their data in order to know the status of the credit or loan requested.
- File a complaint with CONDUSEF as soon as you have knowledge.
- File a complaint with the public prosecutor
- Apply “watermarks” on the documents you deliver, example: “for the exclusive use of company A” in order to prevent it from being used by another person or company.
- Verify the security certificates of the pages and apps in which you enter your data
- Review the primary and secondary purposes for which your data will be used, this can be found in the privacy notices that by law every company or individual that collects data must have displayed either physically or online.
- Subscribing to the alerts to consult your credit history offered by the Credit Information Institutions such as Buro or Circulo de Crédito can help you detect suspicious or unauthorized inquiries by you.
Lic. María Galaviz.
Gloria Ponce de León & Hernández.
In Mexico, the regulation of marijuana has been developing slowly and gradually compared to other countries, however, it is the Supreme Court who, through various Jurisprudences, has declared that the prohibition of the recreational use of marijuana threatens the free development of the personality.
This prohibition is contemplated in the General Health Law, however it is precisely the Supreme Court who in an interpretation of the articles that prohibit the recreational use of marijuana, mainly points out that said ordinance contemplates an administrative prohibition that implies a generic class of acts of consumption (any act of consumption), that is, it prevents the consumption of marijuana in any circumstance, but is intended to limit itself to discouraging certain behaviors or to establish prohibitions in more specific cases, such as driving dangerous vehicles or instruments under the influence of the substance, consume it in public places or induce third parties to also consume it. In other words, the “system of administrative prohibitions” configured by the articles that absolutely prohibit the recreational use of marijuana is highly supra-inclusive, as it regulates circumstances that are not based on the protection of the rights of third parties or public order. Consequently, it is an unnecessary measure in achieving its end.
In other words, the recreational use of marijuana is allowed as long as it does not threaten third parties.
Once the Supreme Court took that important step, on January 13, 2021 comes into force the Regulation of the General Health Law on Sanitary Control for the Production, Research and Medicinal use of the Cannabis and its Pharmacological Derivatives, here we show the most important points to take into account of this new Regulation:
- Its objective is the regulation, control, promotion and sanitary surveillance of raw materials, pharmacological derivatives and medicines of Cannabis, for production, research, manufacturing and medical purposes.
- Regulates the actions that aim to: i. primary production to supply the manufacture of medical compounds for diagnostic, preventive, therapeutic, rehabilitation and palliative care; ii Generate raw material to carry out research in Health, pharmacological, manufacture of pharmacological derivatives and medicines and iii. Produce seed.
- It defines cannabinoids, cannabis, CBD (Cannabidiol and its acid forms) and THC (Tetrahydrocannabinol and its acid form,), therefore there is already a clear distinction between each of them.
- It clearly establishes which authorities in the field of its competence will monitor the application of the Regulation and its attributions, highlighting the following: Federal Commission for the Protection Against Sanitary Risks, National Service of Health, Safety and Food Quality, National Seed Inspection and Certification Service, Tax Administration System and Ministry of Economy.
- It establishes the procedure that the interested parties must carry out before the corresponding authorities to carry out research, produce, prescribe medicines, manufacture, import and export raw materials, pharmacological derivatives and cannabis medicines and finally establishes the guidelines for advertising and marketing.
If you have as your objective any of the activities indicated in the corresponding Laws and the Regulations on the production, import, export, commercialization and/or any other related to cannabis and its compounds, do not hesitate to contact them.
Gloria Ponce de León & Hernández
As financial institutions have migrated their operations to the digital era, more significant operational risks have arisen that must manage correctly to strike a balance between the use of information technologies and the control of underlying risks.
Fintech companies offer various types of financial services and operate within varied markets; some provide services directly to the financial system users, and others design solutions for companies. This business concept generally includes online lending, online currency exchange, online payments, digital banking, among other services.
As a result of the use of digital clouds for information storage, social networks, analytics, and mobility, various cybersecurity attacks have been reported in Mexico, being the second country in Latin America with more cyber-attacks, given that 57.4% of the population is an internet user and most financial institutions offer online digital banking applications.
Mexico’s national cybersecurity strategy was developed in collaboration with the Inter-American Committee against Terrorism, which underlines Mexico’s commitment to combat cybercrime and recognizes the importance of information and communication technologies in Mexico’s political, social, and economic development.
Some of the recommendations included in the cybersecurity strategy for financial institutions are the following:
- Preparedness and governance: having a responsible body or corporate governance body to lead information security and fraud prevention using digital media;
- Digital security event detection and analysis: prioritizing the development of capabilities using emerging digital technologies, such as Big Data, artificial intelligence, and related technologies;
- Digital security incident management, response, recovery, and notification: investigating the source of an incident and ensuring the design and implementation of policies or processes for containment, response, and recovery;
- Training and awareness: providing training plans and conducting prevention campaigns; and
- Financial system authorities and regulators: issuing guidelines, recommendations, and instructions on digital security best practices and verifying reporting mechanisms.
Likewise, To increase the level of financial inclusion and improve competition conditions in the financial system in Mexico, in March 2018, the Law to Regulate Financial Technology Institutions (Fintech Law) was published in the Official Gazette of the Federation.
Génesis Moyeda Salazar
Gloria Ponce de León & Hernández
This Process is the new labor access key, which aims to prove that the workers know and support the content of the Collective Labor Agreements, which comes from the previous labor model, which are already deposited with the Conciliation and Arbitration Board.
This process will allow us, within a period of no more than 4 years, to have legal certainty that all Collective Labor Contracts in the country have the support of the workers. No union may exempt the requirement that workers who must know the content of their Collective Contracts prior to voting, and reliably express their support with the content, with free personal vote. Direct and secret.
The procedure is that the Union will inform the Secretary of Labor and Social Welfare, which will submit the content of the Collective Labor Agreement to the workers of a certain company, which can be verified by a Notary Public or labor authority, this will be done Through the website https: //legitimacióncontratoscolectivos.stps.gob.mx. then the call, ballots and voting records generated by the website will be printed. The employer is obliged to deliver a copy or a copy of the Collective Labor Agreement, 3 days before the consultation.
The union will post the call in visible places in the workplace and the union center, the vote being carried out in a very personal way and with a valid photo ID of the worker.
Once the vote is made, the union has a period of 3 days following the vote to send the result to the Secretary of Labor and Social Welfare, who if in a term of 20 working days does not make observations, the collective contract of job.
Arturo de la Peña
Gloria Ponce de León & Hernández
The main objective of a Simplified Shares Company (SAS) since its establishment in Mexican legislation, is to get SMEs out of informality in that sense, the growth of this type of companies, although it is true it has been slow, it is also the fact that in the last year it has become an ideal and quick tool to establish a Company and, therefore, continue with the growth and expansion of the business in question, thus supporting formality.
The only requirement is that each and every one of the partners must have their signature and nothing else.
But what are the tax advantages?
One of the main advantages of the constitution of a S.A.S. It is the legal support of the contributions made by the partners when starting a project, as well as the patrimonial protection of the shareholders and that they only respond until the payment of their contributions represented in shares.
Now, if you signed up as of May 4, 2017, the tax scheme will be based on cash flow. This method allows you to pay the annual Income Tax, accumulating only the income (earnings) and reducing the deductions (expenses and costs) made for the period in question.
In addition, it frees the user from submitting the Information Statement on Operations with Third Parties (which consists of providing the SAT with information on your operations with your suppliers on a monthly basis). If you want to modify your tax scheme, it is necessary to present a clarification case in the SAT Portal, in the My Portal section, during the month following the one in which you have registered.
But on the other hand, it is a Simplified Stock Company registered before May 4, 2017, it is considered that you opted to use the taxation scheme according to cash flow from January 1, 2017. This scheme allows you to pay the ISR accumulating only the income and reducing the deductions actually made for the period in question.
In addition, it frees you from submitting the Information Statement of Operations with Third Parties and you can use the My accounting tool, which facilitates the calculation and presentation of your tax return. If you want to modify your tax scheme, it is necessary to file a clarification case on the SAT Portal, in the My Portal section, no later than June 15, 2017.
If you continue in this tax scheme, in the provisional payment of May 2017 you must accumulate the income of January, February, March and April, and reduce the provisional payments made in those months.
It should be noted that it also has other benefits among them: it allows taxation on activities that require professional title, it is required to decree dividends to have profits, notary fees are not required, sales to the general public are taxed for VAT purposes but can be requested taxes devolution.
The declarations to the SAT are monthly, you are obliged to keep your accounting and present an annual declaration.
In addition, you can use the SAT application “My accounting”, which is used to determine provisional payments and the possibility of being exempted from filing the DIOT and electronic accounting, facilitating the calculation and presentation of the tax return.
Similarly, among the advantages that this type of companies have in the tax aspect is to pay taxes in Title VII “Of tax incentives” in Chapter VIII of the LISR “Of the option of accumulation of income of legal entities”, which highlights the accumulation of income based on cash flow, and instead of cost of sales, the purchase account is kept.
If you have any questions about how to set up your Simplified Shares Company or require specialized advice, do not hesitate to contact us and our team will provide you with specialized advice according to your needs.
Gloria Ponce de León & Hernández