This 2018 will be the door to start projects and aspirations. That is why we want to start this year by providing information that allows you to materialize those ideas, in ventures.
In order to boost the economy and incentivize individual productive activities, on March 14, 2016, the decree allowing the creation of a Sociedad por Acciones Simplificada (SAS) was published in the DOF (with the effective date of September 15 of the same year).
This new commercial company allows one or more individuals to constitute a company through electronic means with all legal effects, limiting the risk of the assets of the persons involved and is included within the legal entities mentioned in article 7 of the ISR Law, which establishes the guidelines for taxation in Title II of the LISR.
Benefits
- The procedure for the constitution process is free and online, from any electronic device and without time restrictions.
- Personal assets are protected from those contributed to the company
- The Statement of Information on Operations with Third Parties is not presented.
Some features 
- The intervention of the Notary Public is optional.
- Allows it to be constituted by one or more shareholders (natural persons).
- No minimum capital is stipulated.
- The total annual income of a SAS can not exceed 5 million pesos in a fiscal year (considering the update factor published by the Secretaría de Economía [SE] in the DOF during the month of December of each year).
- In case of exceeding the aforementioned amount, it must be transformed to another regime by a Notary Public within a term not exceeding 40 business days counted from the day on which the total annual income of the SAS exceeded the aforementioned amount. (Foundation article 260 of the LGSM)
- The tax box must be activated (Foundation article 17-K of the CFF)
- A bank account must be created in the name of the company, where transactions susceptible to the payment of contributions are accounted (Foundation article 27 of the CFF)
- Will not determine the annual adjustment for inflation, at the close of the fiscal year
- Provisional payments will be made, without applying a profit coefficient.
The procedure will be carried out through the Sociedades por Acciones Simplificadas, by the Secretaría de Economía (SE).
If you want to know more about it, we invite you to read our article, where we detail the process to achieve the constitution of this recent fiscal figure:
Proceso para la creación de una SAS
If for this 2018, you are meditating the need to create a company with this profile and thus enjoy the benefits that the law grants, do not hesitate.
We invite you to let us advise you, it will be a pleasure to promote you in your projects.
