Summary of DERECHO FISCAL I, CLASE 1: FUNDAMENTOS DE DERECHO FISCAL Y LA OBLIGACIÓN TRIBUTARIA

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This video discusses the basics of fiscal law and taxation, and explains the obligation to pay taxes. It offers recommendations for safety and vigilance, and explains the different types of tax obligations.

• 00:00:00 In this video, we discuss the concepts of fiscal law and taxation. We start with the definition of fiscal law, which is the body of rules and principles governing the legal activity of the government's tax department. We then discuss the Mexican government's need for financial resources, and how this is obtained from the taxpayers' own assets or those of private individuals. We also discuss the importance of legal validity in governing the governed, and how it is maintained through the use of fundamental principles of law. We conclude the video by discussing the Mexican government's right to demand financial contributions from its citizens.
• 00:05:00 The Mexican Constitution establishes two points of obligation for Mexican citizens: to contribute to public spending in proportion to their income and residency in the respective states and municipalities, and to pay taxes. The article 31, fourth paragraph, states that the obligation is exclusive to the Congress of the Union. Within tax-related matters, the Constitution gives the Congress the authority to set rates and assesses taxes. The article 73 and 74 give the Congress the exclusive power to determine the course of taxation, including the authority to alter or revoke existing taxes. For example, the Congress is in charge of approving or ratifying existing taxes and directing tax revenue to specific purposes.
• 00:10:00 The video discusses the principles of fiscal law and the tax obligation. It covers the article 74 of the Mexican Constitution, which states that the Chamber of Deputies has the exclusive power to approve the annual budget of income of the Federation, prior to an examination and discussion on the proposed project by the federal government. Once approved, the contributions necessary to cover the budget are determined by the Congress through its own power to decree them. This is done through the debate and eventual approval of the budget of expenditures of the Federation, which is a power that the executive branch must request from the legislature. The video then discusses the obligations of taxation, which are based on the article 31 of the Mexican Constitution. This article states that Mexicans have the duty to contribute to the public expenses of the Federation equivalent to what they pay to the state. This is done through the budget proposal and modification process that is carried out by the legislature. The video finishes by discussing the concept of tax obligation and its definition in Mexican law.
• 00:15:00 The video discusses the fundamentals of fiscal law and the tax obligation, discussing the concept of an active state subject and the passive or taxpayer. It explains that, in order to obligate a debtor, known as the subject passivus, to pay a small monetary amount--in cash or in-kind--the state may require fulfillment of the obligation in-kind, which means in physical form. The state may also require payment of taxes in a peculiar manner, which is to say, in money or occasionally in physical goods. The video explains that the obligation to pay taxes is an economic obligation, in money or occasionally in physical goods, imposed on citizens by the state. The object of the tax obligation is the obligation to render a service or deliver something, and the economic obligation is borne by the taxpayer who is obligated to give money to the state. There are two types of tax obligations: primary and secondary. Primary tax obligations are those that obligate the taxpayer to give something, while secondary tax obligations do not require the taxpayer to give anything but still require the taxpayer to avoid doing something or bear something. Tax obligations of this type are called secondary obligations. The video discusses the concept of primary and secondary obligations, and discusses how they are determined in monetary terms. It concludes
• 00:20:00 In this video, the presenter discusses the concept of fiscal obligation and taxation. He explains that, under the law, any obligation to pay taxes must be fulfilled in full and at the correct rate, and that there are various obligations tax-payers may have, such as reporting income, filing taxes, and registering to pay taxes. The presenter also discusses secondary obligations, such as providing notices, making declarations, and enrolling in the federal tax registry. He concludes the video by discussing the principle of taxation and how it applies to citizens first and foremost, as mandated by their Constitution. Next, he discusses how taxation helps the government fulfill its obligations and stay within budget, and he points out that taxpayers should not get into trouble with the government because of their obligations. Finally, he discusses how taxpayers can help the government by fulfilling their own obligations, and he offers a brief description of some of the projects the government is currently investing in with tax money.
• 00:25:00 In this video, the presenter explains the different types of tax obligations, and discusses the obligation to pay taxes. He discusses the two main types of tax obligations: primarias and secundarias. He also explains the obligation to pay taxes when you are a citizen, and when you are not a citizen. He finishes the video by talking about the obligation to give information to the government, and the obligation to pay taxes.
• 00:30:00 This video is about the legal obligation to pay taxes. It starts with the basics of tax law and taxation, and goes on to discuss the obligation to pay taxes as a primary and active obligation, and the obligation to pay taxes in the form prescribed by law as a secondary obligation. Later in the video, the presenter discusses the obligation to pay taxes on earned income, and the obligation to pay taxes on wealth. The presenter finishes the video by discussing the obligation to pay taxes on retirement income.
• 00:35:00 In this video, we discuss the basics of fiscal law and taxation. We then discuss the obligation to pay taxes. Finally, we offer recommendations for safety and vigilance.