{
    "id": 4320,
    "date": "2024-01-24T14:23:55",
    "date_gmt": "2024-01-24T20:23:55",
    "guid": {
        "rendered": "https:\/\/rivtrev.com\/?p=4320"
    },
    "modified": "2024-08-06T11:08:38",
    "modified_gmt": "2024-08-06T17:08:38",
    "slug": "obligaciones-legales-2024",
    "status": "publish",
    "type": "post",
    "link": "https:\/\/rivtrev.com\/es\/obligaciones-legales-2024\/",
    "title": {
        "rendered": "Obligaciones legales 2024"
    },
    "content": {
        "rendered": "<div data-elementor-type=\"wp-post\" data-elementor-id=\"4320\" class=\"elementor elementor-4320\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5833ea09 e-flex e-con-boxed e-con e-parent\" data-id=\"5833ea09\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-68daf707 elementor-widget elementor-widget-text-editor\" data-id=\"68daf707\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\n<p><strong>Derecho Corporativo<\/strong><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-40d9ed50 e-flex e-con-boxed e-con e-parent\" data-id=\"40d9ed50\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7e75ce6f elementor-widget elementor-widget-spacer\" data-id=\"7e75ce6f\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1bfae7f4 e-flex e-con-boxed e-con e-parent\" data-id=\"1bfae7f4\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-3f21e12a e-con-full e-transform e-flex e-con e-child\" data-id=\"3f21e12a\" data-element_type=\"container\" data-settings=\"{&quot;_transform_skewX_effect&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;_transform_skewX_effect_laptop&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_skewX_effect_tablet_extra&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_skewX_effect_tablet&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_skewX_effect_mobile_extra&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_skewX_effect_mobile&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_skewY_effect&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_skewY_effect_laptop&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_skewY_effect_tablet_extra&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_skewY_effect_tablet&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_skewY_effect_mobile_extra&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_skewY_effect_mobile&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-538e70f9 elementor-position-left elementor-view-default elementor-mobile-position-top elementor-widget elementor-widget-icon-box\" data-id=\"538e70f9\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"33\" height=\"38\" viewbox=\"0 0 33 38\" fill=\"none\"><path d=\"M0.599609 19.0002C0.599609 28.9842 0.887609 37.2402 1.27161 37.2402C2.23161 37.2402 32.2796 19.5762 32.2796 19.0002C32.2796 18.4242 2.23161 0.760231 1.27161 0.760231C0.887609 0.760231 0.599609 8.92023 0.599609 19.0002Z\" fill=\"#6EB4BE\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tBolet\u00edn de obligaciones legales 2024  Derecho Corporativo\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5c243a2a elementor-widget__width-initial elementor-widget elementor-widget-spacer\" data-id=\"5c243a2a\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-48b1e9fd elementor-absolute elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"48b1e9fd\" data-element_type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;}\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7ed24ec1 e-con-full e-transform e-flex e-con e-child\" data-id=\"7ed24ec1\" data-element_type=\"container\" data-settings=\"{&quot;_transform_skewX_effect&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;_transform_skewX_effect_laptop&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_skewX_effect_tablet_extra&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_skewX_effect_tablet&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_skewX_effect_mobile_extra&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_skewX_effect_mobile&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_skewY_effect&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_skewY_effect_laptop&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_skewY_effect_tablet_extra&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_skewY_effect_tablet&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_skewY_effect_mobile_extra&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_skewY_effect_mobile&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-77a4e1c3 elementor-widget elementor-widget-heading\" data-id=\"77a4e1c3\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">24 de Enero de 2024<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-17cbae47 elementor-widget__width-initial elementor-widget elementor-widget-spacer\" data-id=\"17cbae47\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1d996de5 elementor-position-left elementor-hidden-mobile elementor-view-default elementor-mobile-position-top elementor-widget elementor-widget-icon-box\" data-id=\"1d996de5\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"33\" height=\"38\" viewbox=\"0 0 33 38\" fill=\"none\"><path d=\"M0.599609 19.0002C0.599609 28.9842 0.887609 37.2402 1.27161 37.2402C2.23161 37.2402 32.2796 19.5762 32.2796 19.0002C32.2796 18.4242 2.23161 0.760231 1.27161 0.760231C0.887609 0.760231 0.599609 8.92023 0.599609 19.0002Z\" fill=\"#6EB4BE\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tLegal obligations newsletter 2024   Corporate Law\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-70fe3ac1 e-flex e-con-boxed e-con e-parent\" data-id=\"70fe3ac1\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7e97edcd elementor-widget elementor-widget-spacer\" data-id=\"7e97edcd\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-738b0cd3 e-flex e-con-boxed e-con e-parent\" data-id=\"738b0cd3\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-f663174 e-con-full e-flex e-con e-child\" data-id=\"f663174\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6563450a elementor-widget elementor-widget-text-editor\" data-id=\"6563450a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>En el \u00e1mbito del Derecho Corporativo, las obligaciones legales que deben cumplir las Sociedades Mercantiles y Civiles Mexicanas de acuerdo con la legislaci\u00f3n, son las siguientes<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-538e7a5c elementor-widget elementor-widget-text-editor\" data-id=\"538e7a5c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>1.-<\/strong>\u00a0<strong>Celebrar la Asamblea Ordinaria Anual de Accionistas \/ Socios \/ Asociados<\/strong>\u00a0para la aprobaci\u00f3n de la informaci\u00f3n financiera del ejercicio inmediato anterior.<\/p>\n<p>Conforme a la legislaci\u00f3n, esta Asamblea debe\u00a0celebrarse dentro de los cuatro meses que sigan a la clausura del ejercicio social y se ocupar\u00e1, adem\u00e1s de los asuntos incluidos en la orden del d\u00eda, de los siguientes:<\/p>\n<p>I.- Discutir, aprobar o modificar el informe de los administradores. Para el caso de las Sociedades An\u00f3nimas, espec\u00edficamente lo que se refiere el enunciado general del art\u00edculo 172 de la Ley General de Sociedades Mercantiles (\u201c<strong>LGSM\u201d<\/strong>), tomando en cuenta el informe de los comisarios, y tomar las medidas que juzgue oportunas.<\/p>\n<p>II.- En su caso, nombrar al Administrador o Consejo de Administraci\u00f3n y a los Comisarios o Consejo de Vigilancia.<\/p>\n<p>III.- Determinar los emolumentos correspondientes a los Administradores y Comisarios o Consejo de Vigilancia, cuando no hayan sido fijados en los estatutos.<\/p>\n<p>El informe de los Administradores\/ Administrador \u00danico\/Consejo Directivo, mismo que ser\u00e1 \u00e1mbito de discusi\u00f3n y en su caso aprobaci\u00f3n de la Asamblea en cuesti\u00f3n, deber\u00e1 contener la siguiente informaci\u00f3n:<\/p>\n<p>\u00a0<\/p>\n<ul>\n<li>Un informe de los administradores sobre la marcha de la sociedad en el ejercicio, as\u00ed como sobre las pol\u00edticas seguidas por los administradores y, en su caso, sobre los principales proyectos existentes.<\/li>\n<li>Un informe en que declaren y expliquen las principales pol\u00edticas y criterios contables y de informaci\u00f3n seguidos en la preparaci\u00f3n de la informaci\u00f3n financiera.<\/li>\n<li>Un estado que muestre la situaci\u00f3n financiera de la sociedad a la fecha de cierre del ejercicio.<\/li>\n<li>Un estado que muestre, debidamente explicados y clasificados, los resultados de la sociedad durante el ejercicio.<\/li>\n<li>Un estado que muestre los cambios en la situaci\u00f3n financiera durante el ejercicio.<\/li>\n<li>Un estado que muestre los cambios en las partidas que integran el patrimonio social, acaecidos durante el ejercicio.<\/li>\n<li>Las notas que sean necesarias para completar o aclarar la informaci\u00f3n que suministren los estados anteriores.<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5cdf31d8 elementor-widget elementor-widget-text-editor\" data-id=\"5cdf31d8\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>2- Mantenimiento al d\u00eda del Libro de Registro de Accionistas\/Socios\/Asociados y Libro de Variaci\u00f3n de Capital (<\/strong>los\u00a0<strong>\u201cLibros Sociales\u201d)\u00a0<\/strong>por los movimientos realizados durante el a\u00f1o. Conforme a sus estatutos sociales y la LGSM, las Sociedades est\u00e1n obligadas a tener los Libros Sociales actualizados con los asientos numerados, cuando recaigan los siguientes supuestos:<\/p>\n<ul>\n<li>Modificaci\u00f3n en la integraci\u00f3n del capital social, mediante la transmisi\u00f3n de acciones\/ partes sociales de un nuevo accionista \/socio\/asociado.<\/li>\n<li>En las sociedades mercantiles los aumentos o reducciones en el capital social.<\/li>\n<li>Modificaci\u00f3n de la denominaci\u00f3n social o domicilio de alguno de los socios\/accionistas.<\/li>\n<\/ul>\n<p>Para el caso de que hubiera un cambio en la tenencia accionaria o de partes sociales, se debe realizar un aviso estructura vigente ante el portal electr\u00f3nico de la Secretar\u00eda de Econom\u00eda, informando estas modificaciones, dicho aviso deber\u00e1 ser realizado por el Representante Legal de las Sociedades as\u00ed como la firma electr\u00f3nica de la Sociedad.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-509cd945 elementor-widget elementor-widget-text-editor\" data-id=\"509cd945\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>3- Manual para la identificaci\u00f3n del Beneficiario Controlador, as\u00ed como la elaboraci\u00f3n del expediente de informaci\u00f3n de Beneficiario Controlador.<\/strong><\/p>\n<p>La obligaci\u00f3n de identificar el beneficiario controlador se encuentra prevista en el art\u00edculo 32-B Ter del C\u00f3digo Fiscal de la Federaci\u00f3n, el cual en su primer p\u00e1rrafo establece que las personas morales, las fiduciarias, los fideicomitentes o fideicomisarios, en el caso de fideicomisos, as\u00ed como las partes contratantes o integrantes, en el caso de cualquier otra figura jur\u00eddica, est\u00e1n obligadas a obtener y conservar, como parte de su contabilidad, y a proporcionar al Servicio de Administraci\u00f3n Tributaria, cuando dicha autoridad as\u00ed lo requiera, la informaci\u00f3n fidedigna, completa y actualizada de sus beneficiarios controladores, en la forma y t\u00e9rminos que dicho \u00f3rgano desconcentrado determine mediante reglas de car\u00e1cter general.<\/p>\n<p>\u00a0<\/p>\n<p>Se sugiere consultar el Bolet\u00edn publicado por RTYDC sobre Beneficiario Controlador para mayor informaci\u00f3n al respecto.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-113ae9b6 elementor-widget elementor-widget-text-editor\" data-id=\"113ae9b6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>En Rivadeneyra, Trevi\u00f1o y de Campo S.C. estamos dando seguimiento al presente particular, por lo que los abogados de la Divisi\u00f3n de Derecho Corporativo se encuentran a sus \u00f3rdenes para asesorar en el cumplimiento a las disposiciones aqu\u00ed mencionadas y guiarlos en el proceso correspondiente. Se elabora este documento con fines informativos. El contenido no debe considerarse como un consejo u opini\u00f3n legal. Esperamos que la presente informaci\u00f3n sea de su utilidad, quedamos a sus \u00f3rdenes para cualquier duda o comentario adicional que pueda surgir al respecto.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2a9645a0 e-con-full elementor-hidden-mobile e-flex e-con e-child\" data-id=\"2a9645a0\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6fecbbe3 elementor-widget elementor-widget-text-editor\" data-id=\"6fecbbe3\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>In the Corporate Law area, the legal obligations that Mexican Commercial and Civil Companies must comply with in accordance with the legislation are the following:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-742678ab elementor-widget elementor-widget-text-editor\" data-id=\"742678ab\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Hold the Annual Ordinary Meeting of Shareholders \/ Partners \/ Associates<\/strong>\u00a0for the approval of the financial information for the immediate preceding year.<\/p>\n<p>In accordance with the legislation, this Meeting must be held within four months following the close of the fiscal year and must approve, in addition to the matters included in the agenda, with the following:<\/p>\n<p>I.- Discuss, approve or modify the administrators&#8217; report. In the case of Sociedad An\u00f3nima, specifically what is referred to in the general statement of article 172 of the General Law of Commercial Companies (\u201c<strong>LGSM<\/strong>\u201d), taking into account the report of the Statutory Auditors, and taking the measures it deems appropriate.<\/p>\n<p>II.- If applicable, appoint the Administrator or Board of Directors and the Commissioners or Supervisory Board.<\/p>\n<p>III.- Determine the emoluments corresponding to the Administrators and Statutory Auditor or the Supervisory Board, when they have not been established in the bylaws.<\/p>\n<p>\u00a0<\/p>\n<p>The report of the Administrators\/Sole Administrator\/Board of Directors, which will be the subject of discussion and, where appropriate, approval of the Meeting in question, must contain the following information:<\/p>\n<p>\u00a0<\/p>\n<ul>\n<li>A report from the directors on the progress of the company during the year, as well as on the policies followed by the directors and, where applicable, on the main existing projects.<\/li>\n<li>A report that declares and explains the main accounting and information policies and criteria followed in the preparation of financial information.<\/li>\n<li>A statement that shows the financial situation of the company at the closing date of the fiscal year.<\/li>\n<li>A statement that shows, duly explained and classified, the results of the company during exercise.<\/li>\n<li>A statement showing changes in financial position during the year.<\/li>\n<\/ul>\n<ul>\n<li>A statement that shows the changes in the items that make up the company&#8217;s assets, which occurred during the year.<\/li>\n<li>The notes that are necessary to complete or clarify the information provided by the previous statements.<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-73830f85 elementor-widget elementor-widget-text-editor\" data-id=\"73830f85\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>2- Up-to-date maintenance of the Shareholders\/Partners\/Associates Registry Book and Capital Variation Book<\/strong>\u00a0(the\u00a0<strong>\u201cSocial Books\u201d)<\/strong>\u00a0for the movements carried out during the year. In accordance with their bylaws and the LGSM, Companies are required to have updated Social Books with numbered entries, when the following assumptions apply:<\/p>\n<ul>\n<li>Modification in the integration of social capital, through the transfer of shares\/parts of a new shareholder\/partner\/associate.<\/li>\n<li>In commercial companies, increases or reductions in share capital.<\/li>\n<li>Modification of the corporate name or address of any of the partners\/shareholders.<\/li>\n<\/ul>\n<div>\u00a0<\/div>\n<div>\u00a0<\/div>\n<p>In the event that there is a change in the ownership of shares or social parts, a current structural notice must be made to the electronic portal of the Ministry of Economy, informing of these modifications. Said notice must be made by the Legal Representative of the Companies, as well as the electronic signature of the Company.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5a4956e9 elementor-widget elementor-widget-text-editor\" data-id=\"5a4956e9\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>3- Manual for the identification of the Controlling Beneficiary, as well as the preparation of the Controlling Beneficiary information file.<\/strong><\/p>\n<p>The obligation to identify the controlling beneficiary is provided for in article 32-B Ter of the Federal Fiscal Code, which in its first paragraph establishes that legal entities, fiduciaries, settlors or trustees, in the case of trusts, as well as the parties contractors or members, in the case of any other legal entity, are obliged to obtain and preserve, as part of their accounting, and to provide the Tax Administration Service, when said authority so requires, reliable, complete and updated information on their controlling beneficiaries, in the form and terms that said decentralized body determines through general rules.<\/p>\n<p>\u00a0<\/p>\n<p>\u00a0<\/p>\n<p>It is suggested to consult the Bulletin published by RTYDC on Controlling Beneficiary for more information on this matter.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3cb3e82e elementor-widget elementor-widget-text-editor\" data-id=\"3cb3e82e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>At Rivadeneyra, Trevi\u00f1o and de Campo S.C. we are following up on this particular matter, so the lawyers of the Corporate Law Division are at your service to advise you on compliance with the provisions mentioned here and guide you in the corresponding process. This document is prepared for informational purposes. The content should not be considered legal advice or opinion. We hope that this information is useful to you, we remain at your disposal for any additional questions or comments that may arise in this regard.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-55722112 e-flex e-con-boxed e-con e-parent\" data-id=\"55722112\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3a809107 elementor-widget elementor-widget-spacer\" data-id=\"3a809107\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7d9bb634 e-flex e-con-boxed e-con e-parent\" data-id=\"7d9bb634\" 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src=\"https:\/\/rivtrev.com\/wp-content\/uploads\/2024\/02\/cropped-logo-riva.png\" class=\"attachment-large size-large wp-image-2217\" alt=\"\" srcset=\"https:\/\/rivtrev.com\/wp-content\/uploads\/2024\/02\/cropped-logo-riva.png 512w, https:\/\/rivtrev.com\/wp-content\/uploads\/2024\/02\/cropped-logo-riva-300x300.png 300w, https:\/\/rivtrev.com\/wp-content\/uploads\/2024\/02\/cropped-logo-riva-150x150.png 150w, https:\/\/rivtrev.com\/wp-content\/uploads\/2024\/02\/cropped-logo-riva-270x270.png 270w, https:\/\/rivtrev.com\/wp-content\/uploads\/2024\/02\/cropped-logo-riva-192x192.png 192w, https:\/\/rivtrev.com\/wp-content\/uploads\/2024\/02\/cropped-logo-riva-180x180.png 180w, https:\/\/rivtrev.com\/wp-content\/uploads\/2024\/02\/cropped-logo-riva-32x32.png 32w\" sizes=\"(max-width: 512px) 100vw, 512px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4a81c843 e-con-full e-flex e-con e-child\" data-id=\"4a81c843\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-42b2e7 elementor-widget elementor-widget-heading\" data-id=\"42b2e7\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Rivadeneyra, Trevi\u00f1o y de Campo<br><span style=\"color: #6eb4be\"> Derecho Corporativo<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-69d5fceb elementor-widget elementor-widget-icon-box\" data-id=\"69d5fceb\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"mailto:rchavez@rtydc.com\" >\n\t\t\t\t\t\t\tRafael David Ch\u00e1vez Molinos\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tDerecho Corporativo  \/ Corporate Law<br>\nrchavez@rtydc.com\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-548c9cce elementor-widget elementor-widget-icon-box\" data-id=\"548c9cce\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"mailto:mvarroyo@rtydc.com\" >\n\t\t\t\t\t\t\tMariana V\u00e1zquez Arroyo\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tAsociada\/ Associate<br>\nmvarroyo@rtydc.com\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6ebc94e4 elementor-widget elementor-widget-icon-box\" data-id=\"6ebc94e4\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"mailto:nromero@rtydc.com\" >\n\t\t\t\t\t\t\tNayade Romero Calder\u00f3n\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tAsociada\/ Associate<br>\nnromero@rtydc.com\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element 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class=\"elementor-element elementor-element-25981a2a elementor-widget elementor-widget-heading\" data-id=\"25981a2a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">COMPARTE este boletin<br> en tus redes sociales<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-25f9e0d6 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"25f9e0d6\" data-element_type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"33\" height=\"38\" viewbox=\"0 0 33 38\" fill=\"none\"><path d=\"M0.599609 19.0002C0.599609 28.9842 0.887609 37.2402 1.27161 37.2402C2.23161 37.2402 32.2796 19.5762 32.2796 19.0002C32.2796 18.4242 2.23161 0.760231 1.27161 0.760231C0.887609 0.760231 0.599609 8.92023 0.599609 19.0002Z\" fill=\"#6EB4BE\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2fd1954c elementor-widget elementor-widget-elementskit-social-share\" data-id=\"2fd1954c\" data-element_type=\"widget\" data-widget_type=\"elementskit-social-share.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"ekit-wid-con\" >\t\t<ul class=\"ekit_socialshare\">\n                            <li class=\"elementor-repeater-item-d353e8f\" data-social=\"facebook\">\n                    <div class=\"facebook\">\n                        \n                        <i aria-hidden=\"true\" class=\"icon icon-facebook\"><\/i>                        \n                                                                                            <\/div>\n                <\/li>\n                                            <li class=\"elementor-repeater-item-9d10b45\" data-social=\"twitter\">\n                    <div class=\"twitter\">\n                        \n                                                \n                                                                                            <\/div>\n                <\/li>\n                                            <li class=\"elementor-repeater-item-30536cf\" data-social=\"linkedin\">\n                    <div class=\"linkedin\">\n                        \n                        <i aria-hidden=\"true\" class=\"icon icon-linkedin\"><\/i>                        \n                                                                                            <\/div>\n                <\/li>\n                                    <\/ul>\n        <\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>",
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        "rendered": "<p>Derecho Corporativo Bolet\u00edn de obligaciones legales 2024 Derecho Corporativo 24 de Enero de 2024 Legal obligations newsletter 2024 Corporate Law En el \u00e1mbito del Derecho Corporativo, las obligaciones legales que deben cumplir las Sociedades Mercantiles y Civiles Mexicanas de acuerdo con la legislaci\u00f3n, son las siguientes 1.-\u00a0Celebrar la Asamblea Ordinaria Anual de Accionistas \/ Socios [&hellip;]<\/p>",
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