Glossary entry (derived from question below)
Spanish term or phrase:
Régimen General de Personas Morales
English translation:
General [Tax] Regime for Legal Entities
Added to glossary by
Taña Dalglish
Nov 5, 2015 10:21
8 yrs ago
188 viewers *
Spanish term
Régimen General de Personas Morales
Spanish to English
Bus/Financial
Finance (general)
Tax regulations/ new tax schemes
Mexico. OK, so "Personas Morales" are legal entities (yes, I have consulted the glossaries) and I would normally have no qualms about translating Régimen General as "general regime", but what is puzzling me is why I can't find an "official" translation into English. If you click on the "English" link on the SAT website, it infuriatingly whisks me away to a page on tax issues for "extranjeros" rather than displaying a translated version (even an MT version would be better than nothing) of the "Régimen General de Personas Morales" page in question.
And if I run a Google search for "General Regime for Legal Entities" the only result I get is this:
http://www.mondaq.com/mexico/x/409180/Income Tax/Newsletter ...
And if I run a Google search for "General Regime for Legal Entities" the only result I get is this:
http://www.mondaq.com/mexico/x/409180/Income Tax/Newsletter ...
Proposed translations
(English)
3 +2 | General [Tax] Regime for Legal Entities | Taña Dalglish |
5 | General Tax System for Legal Entities | Maru Villanueva |
4 | General income tax regime for corporations | Francois Boye |
References
Refs. only | Taña Dalglish |
Change log
Nov 7, 2015 17:56: Taña Dalglish Created KOG entry
Proposed translations
+2
5 hrs
Selected
General [Tax] Regime for Legal Entities
As per references.
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Note added at 2 days7 hrs (2015-11-07 17:56:15 GMT) Post-grading
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Thanks again, Neil.
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Note added at 2 days7 hrs (2015-11-07 17:56:15 GMT) Post-grading
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Thanks again, Neil.
Peer comment(s):
agree |
Yvonne Gallagher
31 mins
|
Thank you Gallagy. Un abrazo.
|
|
agree |
Charles Davis
1 hr
|
Many thanks Charles. Un abrazo.
|
4 KudoZ points awarded for this answer.
Comment: "Thanks to everyone for ... "contributing" (groan)... ¡Hac¡enda somos todo/as!"
4 hrs
General income tax regime for corporations
my take
Peer comment(s):
neutral |
Charles Davis
: Not all "personas morales" are corporations
1 hr
|
Associations and NGOs represent a nonexistent income tax base
|
6 hrs
General Tax System for Legal Entities
Otra opción que yo uso
Reference comments
21 mins
Reference:
Refs. only
Neil: it is likely that there is no "official" translation into English. I don´t see an issue in using "general regime for legal entities", but I am not sure what you are really searching for.
I assume you saw this one which has "Legal Regime of Legal Entities" which would be redundant ("legal"):
http://www.proz.com/kudoz/spanish_to_english/law_taxation_cu...
and
http://www.proz.com/kudoz/spanish_to_english/government_poli...
I found these:
COMISIÓN FEDERAL DE ELECTRICIDAD - CFE
www.cfe.gob.mx/ingles/finance/Lists/.../CFEMar2015English05...
Apr 24, 2015 - With the enactment of the LCFE (LCFE-DOF 11/VIII/2014) and the resulting repeal of the
Electric Energy Public Service Law, the concept of public use tax provided for in Article
476 of this last body of laws disappears and, therefore, it is assumed that CFE as well as
its subsidiary and affiliate companies will start to meet their tax obligations in terms of
Title II of the Income Tax Law, which regulates the ***general regime of [for] legal entities***, in
accordance with the provisions of Article 4 of the LCFE. [for] is my doing.
Práctica de auditoria tributaria en México de los ... - OECD
www.oecd.org/ctp/transfer-pricing/48409681.pdf
Under this provision, the budget must identify, in general terms, .... The **tax regime for legal entities** covers commercial companies, civil associations of ... The SAT is a deconcentrated agency of the SHCP which is responsible for implementing ...
I assume you saw this one which has "Legal Regime of Legal Entities" which would be redundant ("legal"):
http://www.proz.com/kudoz/spanish_to_english/law_taxation_cu...
and
http://www.proz.com/kudoz/spanish_to_english/government_poli...
I found these:
COMISIÓN FEDERAL DE ELECTRICIDAD - CFE
www.cfe.gob.mx/ingles/finance/Lists/.../CFEMar2015English05...
Apr 24, 2015 - With the enactment of the LCFE (LCFE-DOF 11/VIII/2014) and the resulting repeal of the
Electric Energy Public Service Law, the concept of public use tax provided for in Article
476 of this last body of laws disappears and, therefore, it is assumed that CFE as well as
its subsidiary and affiliate companies will start to meet their tax obligations in terms of
Title II of the Income Tax Law, which regulates the ***general regime of [for] legal entities***, in
accordance with the provisions of Article 4 of the LCFE. [for] is my doing.
Práctica de auditoria tributaria en México de los ... - OECD
www.oecd.org/ctp/transfer-pricing/48409681.pdf
Under this provision, the budget must identify, in general terms, .... The **tax regime for legal entities** covers commercial companies, civil associations of ... The SAT is a deconcentrated agency of the SHCP which is responsible for implementing ...
Note from asker:
Thanks for posting. I've now translated it as "General Regime for Legal Entities" and delivered it. At least it's no longer "General regimen of moral people"... :-) |
PD: By "official" in cases like this I tend to mean "the most widely use and accepted" translation. |
Peer comments on this reference comment:
agree |
Charles Davis
: Yes. With the one Neil's already found, I would have no qualms about "general (tax) regime for legal entities".
11 mins
|
Thanks Charles. Nor would I. I think "General Tax Regime for Legal Entities" would suffice.
|
Discussion
Here are a couple of alternatives with "legal person" to add to your collection:
"Fund profits are subject to the general income tax regime for legal persons" (re. Mexico)
http://us.practicallaw.com/6-521-7384?q=&qp=&qo=&qe=
"The general tax regime for legal persons applies only where the cooperative society does not fulfil conditions specific to cooperatives" (re. Italy)
http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:620...
Digital stamp / Número de serie del certificado de sello digital del emisor:
Document date / Fecha de documento:
Document number / Número de documento:
each
g
General regimen of moral people / Régimen General de Personas Morales
Immediately / De inmediato
Importe con letra/Amount in letters:
Invoice number / Número de factura:
IVA Total:
kg ac. ing."