Conference
How to start your business & Register Tax Information
Thu, Oct 22, 3pm
Teatro Santa Ana
Biblioteca Pública
Insurgentes 25
Free

How to start your business
By Atención Staff

For many how to start a business in Mexico can be overwhelming and confusing. The steps are, in fact, quite simple and straightforward. 

To facilitate and explain the procedures to get your business registered José Luis Andrade principal of the legal firm Andrade Nava & Associates joins representatives of Mexican Tax Administration Service (Servicio de Administración Tributaria, SAT) to demonstrate to expats just how simple doing business in Mexico can be.

What to do

In Mexico commercial activity is regulated by the Commerce Code, which states the activities considered as commercial, either by the activity or by the person/corporation. To conduct business activity you will need to understand how to complete the following: 

1. Establish a business address

2. Register with the Secretaría de Hacienda (Tax Department)

3. Hire employees. 

4. Generate contracts. 

5. Register trademark

To choose to be an individual trader or to form a corporation, is very important and that must be conducted by a Public Notary, with at least two partners to form a corporation. 

But, what advantages gives to form a company? We consider that there are commercial advantages, patrimonial and fiscal, but it depends on the type of business you want to start. If the business is selling a product to the public generally that will not be in general terms useful and will not be tax deductible for whom buy it, we can think to exercise as an individual and fiscally to register as a pequeno contribuyente small contributor (with a lower tax rate to about an income of approximately 1.8 million pesos annual). 

If the the person who purchases your product/service requests an invoice with a breakdown of VAT (Value Added Tax/Sales tax), then business can be conducted as an individual, but, fiscally discharged with an enterprise activity, tax-paying scheme under the general tax base (28% annual approximately), as well as a commercial company such as a corporation or limited liability. 

The disadvantage for individuals is that the person and all his assets are potentially vulnerable to obligations against third parties and liabilities that may exist with employees. 

Understanding these points will facilitate the appropriate registration with the tax department and correct changes to your immigration status.

Getting your business registered

Mexican law establishes that all people living in Mexico and engaging in a business or any kind of economic activity should be registered as a taxpayer. Such business activities could be: food and beverage preparation; rental of living or sleeping accommodations (hotels, motels or bed and breakfasts); health practitioners; sales of handicrafts; business owners that pay Social Security; or any kind of lucrative activity.

The Mexican Tax Administration Service (Servicio de Administración Tributaria, SAT) began the taxpayers’ registration campaign a couple of weeks ago in the state of Guanajuato. PAR, Programa de Actualización y Registro (Upgrade and Registration Program), is an effort made by the state and federal governments to increase the taxpayers’ registry at both levels.

From October through December this year, representatives of the Secretaría de Finanzas y Administración (Ministry of Finances and Administration) and SAT will assist taxpayers in five municipalities in the state of Guanajuato, including San Miguel.

The purpose of this program is to update tax information, such as change of address or modifications to a business, and to facilitate first-time registration with tax authorities. For expats working in San Miguel, a special “How To” session in English is scheduled on October 22 at the Biblioteca Pública to help with updating or first-time registration.





Benefit Tea
For Casa de los Angeles
Wed, Oct 21, 3:30–5:30pm
Casa de la Cuesta
San José 32
100-pesos donation

Popular teas benefit Casa de los Angeles
By Kay Miller

The very popular afternoon teas hosted by Casa de la Cuesta Bed and Breakfast resume on Wednesday, October 21. These teas benefit Casa de los Angeles, a local nonprofit that provides child care and support for working Mexican women.

Casa de la Cuesta began to host the monthly teas for the daycare center last year with hundreds of sanmiguelenses and visitors attending. The teas also became a reliable revenue stream for Casa de los Angeles’ important work of providing free childcare for over 120 children from infancy to age four, afterschool programs for older siblings, transition housing for several families, and numerous other support services for their families. Staff and volunteers from Casa de los Angeles will attend to talk about the multifaceted services of this nine-year-old San Miguel nonprofit.

In addition to the October 21 event, future teas will be held November 18 and December 16 and, in 2010, every third Wednesday through March. All teas will be from 3:30–5:30pm, and each promises to be a special and unique event with a variety of local entertainment. 

Casa de la Cuesta, one of San Miguel’s most beautiful bed and breakfasts, houses a world-class mask museum, La Otra Cara de México, where over 500 Mexican ceremonial masks are on display. Bill and Heidi LaVasseur, the community-spirited owners, will lead a tours of the mask museum and discuss their vast collection of Mexican folk art.

Refreshments prepared by the excellent bed and breakfast staff will be served, and entertainment provided by talented local musicians. Casa de la Cuesta also features a variety of terrazas and balconies, which are astonishing venues to see the city and witness spectacular sunsets. 

Casa de los Angeles is a community of caring people who gather to nurture children, serve the needs of the less fortunate and treat each person with dignity and respect as they work to make a better life for themselves. For more information, visit www.casadelosangeles.org

For more information, call Kay Miller at 154-4805 or email at kcmiller0611@msn.com


Kay Miller is a Casa de los Angeles volunteer.

________________________________________________


Biblioteca fellow studies for Ph.D. at UNAM
By Alejandro Devesa

Born in San Miguel de Allende, Enrique Pascual Alvarado has been a fellow of the Biblioteca Pública since 1996. Thanks to the scholarship, he could attend high school and then go on for a university degree in biology. The 28-year-old is currently studying for a Ph.D. in the Centro de Investigaciones en Ecosistemas (Center for Ecosystem Research) of the Universidad Nacional Autónoma de México (UNAM). The Biblioteca Pública is very proud of him for his achievements. 

Alejandro Devesa: First of all, how did you hear about the Biblioteca Pública’s scholarship program? 

Enrique Pascual: Somebody I knew told me about the scholarships and I went to check out all the information. When I going into high school, I applied and got into the Preparatory School Las Casas, and the Biblioteca paid for the entire semester and then continued awarding me the scholarship each semester from 1996 to 2002. They supported me throughout high school and during part of my studies at the Faculty of Biology at the Universidad Michoacana. Currently I’m studying for a Ph.D. 

AD: What were the requirements for the scholarship, and how difficult was it to get? 

EP: Actually, it was easy—they just asked for my grades, high school certificate and a letter of enrollment from the high school. I went to an interview and they asked me why I wanted to study, and that was it. Then I had to go each year for an interview and report on my progress every semester. Another requirement was maintaining an average grade point of 8.5 out of a possible 10. 

AD: How did you get interested in biology? 

EP: It was very strange: I intended to study biochemistry or chemistry, but then I began to read about and get interested in the origin of species. I think I decided to dedicate myself to biology when I attended a conference given by a biologist from the University of Guanajuato. 

AD: Do you think that Mexico needs more programs like this? 

EP: Of course. Whether they be for the study of science or not, we need support for education because there are a lot of talented people that do not have the opportunity to study. As I see it, it is profitable for the person interested in studying to complete his or her studies and contribute something important to society. 

AD: Do you think scientific research in Mexico has to be promoted? 

EP: In our country some cutting-edge research is being done; but there are 120 million people and fewer than one percent are researchers. There is a lot of competition, but in my experience, I think that there are a growing number of people interested in science since I finished my undergraduate degree. This is perhaps a fad; there has been a lot of talk about global warming and issues like this, and so many people have been interested in saving the world. But most of the information that exists in the media is mishandled, and some people study for careers they don’t really know much about, and a lot of them are not able to finish. 

AD: Are you involved in teaching? 

EP: I have given a couple of talks, for example here in San Miguel at CECYTEG and also in the Instituto Mexicano en Ciencias de Educación (Mexican Institute of Education Sciences) for the master’s degree in natural sciences. In November I have an invitation from the Universidad de Puebla. 

AD: What future projects do you have in mind, and will you continue studying? 

EP: I am planning to do research in Madrid for a month. Also I am planning to study in some other Ph.D. programs; the options I have in mind are one in Edinburgh, where I have visited, and one in Madrid, at the Museo Nacional de Ciencias Naturales (National Museum of Natural Sciences). Finally, one of my goals would be to become a university researcher here in Mexico, maybe the University of Guanajuato, which just opened a Faculty of Biology, the Universidad Michoacana or UNAM. 

AD: Based on your career, what recommendation could you give to younger students? 

EP: Depending on your age you must increasingly assimilate and become more responsible. Of course there is a time for everything, but this the most important responsibility they have to be aware of it. Also, you have to enjoy what you study; if it is only seen as an obligation, everything becomes more complicated.

Scholarship information

The Biblioteca provides scholarships for junior and senior high school students in rural communities and for university students who live in the municipality of San Miguel de Allende.

For more information to donate or volunteer call Biblioteca Pública General Manager Michel Amanton, 152 1210, 1546000, michel@bibliotecasma.com