for today,,,
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for today,,,
First topic message reminder :
New Requirements for Bringing Foreign-PlatedCars into Mexico
Post by dean on Fri Jun 24, 2011 10:27 pm
http://yucalandia.wordpress.com/2011/06/17/new-requirements-for-bringing-foreign-plated-cars-into-mexico-banjercito/
New Requirements for Bringing Foreign-Plated Cars into Mexico: Banjercito
Posted on June 17, 2011 by yucalandia
The Mexican Ministry of Finance and Public Credit has issued a new decree affecting expats bringing foreign plated cars into Mexico: “New Requirements for Bringing Foreign-Plated Cars into Mexico: Banjercito”. From the Banjercito website:
“IMPORTANT ANNOUNCEMENT
The Ministry of Finance and Public Credit (SHCP) has issued a decree which states that beginning on June 11th, 2011 anyone applying for a temporary import permit for vehicles must make a deposit in the amount determined by the following table:
Vehicle Year Model:…….Amount to be paid in Mexican Pesos*
2007 and later…….USD $400
2001 until 2006…….USD $300
2000 and earlier…….USD $200
*Peso amounts are based on applicable exchange rate
This deposit is compulsory and can be paid by credit card, debit card, or cash (in US Dollars only).
Users must keep in mind that if the deposit is charged to a credit card, the charge will be made in Mexican Pesos and will be calculated based on the exchange rate of the day on which the payment is made. This deposit will be refunded to the same credit card on the next banking business day after the vehicle is fully returned and based on the exchange rate of that day.
The vehicle must be returned on time and within the time period stated on the temporary import permit. If the vehicle is returned after the stated time period, the entire deposit amount will be transferred to the Office of the Treasury on the day following the expected return date, as allowed by current law.”
Last Item:
Another clause in the new updated regulations requires FM2 Rentista and FM3 holders to notify Aduana within 15 days of when they renew their FM2 or FM3, otherwise Aduana is allowed to confiscate/keep these “new” deposits. Aduana’s address is listed in Yucalandia’s main article on cars in Mexico: “Importing & Driving a Car in Mexico”
* * * *
This post is meant as a public service announcement (not meant as legal advice), so, we here at Yucandia will keep the post updated with further understandings and clarifications as they develop.
* * * *
Feel free to copy while giving proper attribution: YucaLandia/Surviving Yucatan.
'Noise quenching' curtains open window to quiet
Post by dean on Fri Jun 03, 2011 10:51 pm
great new product for noisy rooms
http://news.cnet.com/noise-quenching-curtains-open-window-to-quiet/8301-17938_105-20059612-1.html
'Noise quenching' curtains open window to quietPost by dean on Thu Jun 02, 2011 11:06 am
Water, I have tasted it when not brushing my teeth and it is not salty. My meter reads about 1750 ppm which is about 1000 ppm less of what we use to have. But the taste tells me it is it is lower. My meter reads correctly on bottled water about 40ppm so not sure.
bookmark this site/thread as I will add pictures and issues from time to time.
here is a picture of one of the water tanks by the shrimp factory that will have the de-sal water. you will bring your own jugs here to fill up. a real watering hole...
right now they have the de-sal hooked up to the city water, our water is good but not great, 560 ppm disolved solids. I was told by the workers the plant can do 300 cubic meters per day. that is probably about 1/2 our requirements in the summer and 1/3 when everyone is here. I was told another well will be dug for the desal plant. also they ran a three inch line to all these tanks.
here is the tank in progress picture
here is the first structure being built in the campground by a comercial business. note the total area via the orange markers.
second commercial business in the campground. not sure, coffee or taco stand. white building to the right of the gate.
the first arroyo to the north of the campground, the new concrete fence with barbwire to stop people from parking there?
and finally in parting, we had a real cloudy morning here a week or so ago, this is the sunrise...
and lastly here is my suggested air seperation piping to keep water bills low, i have a discussion of it in the water section under building in this forum.
New Requirements for Bringing Foreign-PlatedCars into Mexico
Post by dean on Fri Jun 24, 2011 10:27 pm
http://yucalandia.wordpress.com/2011/06/17/new-requirements-for-bringing-foreign-plated-cars-into-mexico-banjercito/
New Requirements for Bringing Foreign-Plated Cars into Mexico: Banjercito
Posted on June 17, 2011 by yucalandia
The Mexican Ministry of Finance and Public Credit has issued a new decree affecting expats bringing foreign plated cars into Mexico: “New Requirements for Bringing Foreign-Plated Cars into Mexico: Banjercito”. From the Banjercito website:
“IMPORTANT ANNOUNCEMENT
The Ministry of Finance and Public Credit (SHCP) has issued a decree which states that beginning on June 11th, 2011 anyone applying for a temporary import permit for vehicles must make a deposit in the amount determined by the following table:
Vehicle Year Model:…….Amount to be paid in Mexican Pesos*
2007 and later…….USD $400
2001 until 2006…….USD $300
2000 and earlier…….USD $200
*Peso amounts are based on applicable exchange rate
This deposit is compulsory and can be paid by credit card, debit card, or cash (in US Dollars only).
Users must keep in mind that if the deposit is charged to a credit card, the charge will be made in Mexican Pesos and will be calculated based on the exchange rate of the day on which the payment is made. This deposit will be refunded to the same credit card on the next banking business day after the vehicle is fully returned and based on the exchange rate of that day.
The vehicle must be returned on time and within the time period stated on the temporary import permit. If the vehicle is returned after the stated time period, the entire deposit amount will be transferred to the Office of the Treasury on the day following the expected return date, as allowed by current law.”
Last Item:
Another clause in the new updated regulations requires FM2 Rentista and FM3 holders to notify Aduana within 15 days of when they renew their FM2 or FM3, otherwise Aduana is allowed to confiscate/keep these “new” deposits. Aduana’s address is listed in Yucalandia’s main article on cars in Mexico: “Importing & Driving a Car in Mexico”
* * * *
This post is meant as a public service announcement (not meant as legal advice), so, we here at Yucandia will keep the post updated with further understandings and clarifications as they develop.
* * * *
Feel free to copy while giving proper attribution: YucaLandia/Surviving Yucatan.
'Noise quenching' curtains open window to quiet
Post by dean on Fri Jun 03, 2011 10:51 pm
great new product for noisy rooms
http://news.cnet.com/noise-quenching-curtains-open-window-to-quiet/8301-17938_105-20059612-1.html
'Noise quenching' curtains open window to quietPost by dean on Thu Jun 02, 2011 11:06 am
Water, I have tasted it when not brushing my teeth and it is not salty. My meter reads about 1750 ppm which is about 1000 ppm less of what we use to have. But the taste tells me it is it is lower. My meter reads correctly on bottled water about 40ppm so not sure.
bookmark this site/thread as I will add pictures and issues from time to time.
here is a picture of one of the water tanks by the shrimp factory that will have the de-sal water. you will bring your own jugs here to fill up. a real watering hole...
right now they have the de-sal hooked up to the city water, our water is good but not great, 560 ppm disolved solids. I was told by the workers the plant can do 300 cubic meters per day. that is probably about 1/2 our requirements in the summer and 1/3 when everyone is here. I was told another well will be dug for the desal plant. also they ran a three inch line to all these tanks.
here is the tank in progress picture
here is the first structure being built in the campground by a comercial business. note the total area via the orange markers.
second commercial business in the campground. not sure, coffee or taco stand. white building to the right of the gate.
the first arroyo to the north of the campground, the new concrete fence with barbwire to stop people from parking there?
and finally in parting, we had a real cloudy morning here a week or so ago, this is the sunrise...
and lastly here is my suggested air seperation piping to keep water bills low, i have a discussion of it in the water section under building in this forum.
Last edited by dean on Wed Oct 12, 2011 11:42 am; edited 9 times in total
dean- Posts : 5621
Join date : 2008-01-01
start watching for meteors tonight.....
http://earthsky.org/astronomy-essentials/earthskys-meteor-shower-guide
dean- Posts : 5621
Join date : 2008-01-01
Re: for today,,,
from nomads
Tecate may not be the total answer either. Over on Bloodydecks, there is 5 pages of ranting about a couple of rogue cops who have taken the Mordida to another level. A friend crossed there a week ago and got pulled over for a supposed speeding violation. Found out he was supposed to have his dog in a cage, got asked what the bulge was in his front pocket and when he pulled out his billfold, a small pocket knife fell on the ground which the cops says is a felony. The cop says this all adds up to 6,000 pesos but lets go look at the laws, so they head to his car, and he makes an offer for 2,000 pesos. Before he could get back in the line the cop already had another "tourist" pulled over.
dean- Posts : 5621
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Hotel in Punta Chivato For Sale
Hotel in Punta Chivato For Sale
http://www.posadadelasflores.com/en/punta-chivato-home
http://www.posadadelasflores.com/en/punta-chivato-home
dean- Posts : 5621
Join date : 2008-01-01
Re: for today,,,
https://www.crowdsupply.com/my-key-o/5-in-one-executive-restt-for-apple
I am launching this crowd sourcing funding for people who own apple computer keyboards. Makes a great gift too. with shipping in the USA $23.00 a 5 in ONE keyboard organizer and phone tablet stand (keyboard not included)
https://www.crowdsupply.com/my-key-o/5-in-one-executive-restt-for-apple
please send this link to friends....
I am launching this crowd sourcing funding for people who own apple computer keyboards. Makes a great gift too. with shipping in the USA $23.00 a 5 in ONE keyboard organizer and phone tablet stand (keyboard not included)
https://www.crowdsupply.com/my-key-o/5-in-one-executive-restt-for-apple
please send this link to friends....
dean- Posts : 5621
Join date : 2008-01-01
Dave and Lanas new office
Their new office is up and running as of this week on the main road just past the gas station on the water side. Beautiful as you can imagine when they do anything. They just have a few finishing touches. Me the geek likes that it is made with the insulating block. walked into the office during one of my bike rides and it was burr inside. I am sure the grand opening will be this fall when the other spaces are with their occupants. they have the palapa to go and some other odds and ends, before the grand opening.
Last edited by dean on Thu Aug 08, 2013 1:04 pm; edited 1 time in total
dean- Posts : 5621
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Kite Paradise/villa Paraiso
Kite Paradise is completing a few new upgrades a new spa with a 6 person hot tub and steam room which will be available to anyone for a low fee. And they are adding bunk rooms with incredible views for as low as 20 dollars a night. One male and one female bunk rooms. www.kiteparadise.biz info@kiteparadise.biz David also says he has a new chef for this winter, lets keep our fingers crossed.
dean- Posts : 5621
Join date : 2008-01-01
MAJOR INTERSTATE 805 CLOSURE COMING, COMMUTERS WARNED
MAJOR INTERSTATE 805 CLOSURE COMING, COMMUTERS WARNED
http://www.sandiego6.com/story/major-interstate-805-closure-coming-commuters-warned-20130724
CHULA VISTA (CNS) - Authorities advised South Bay commuters Wednesday to prepare for a major upcoming Interstate 805 closure that will allow for long-needed improvements to traffic circulation in the heavily traveled area.
The north-south freeway will be blocked off between State Routes 54 and 905 for about 14 hours starting at 3 p.m. on Aug. 18, according to Caltrans.
The shutdown will allow crews to demolish East Palomar Street Bridge to make way for a new "direct-access ramp" designed to allow drivers to easily merge into express lanes under construction along the route.
Also, the so-called DAR connector eventually will provide convenient access to a planned transit station in the area, according to the state transportation agency.
During the closure -- dubbed "DARmageddon," a variation on "Carmageddon," the jokey nickname for two large-scale weekend closures of the San Diego (405) Freeway in the Los Angeles area -- motorists will be diverted to the east to State Route 125, a toll road that will be temporarily free of charge over the construction period.
dean- Posts : 5621
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the Perseid meteor shower
http://www.gizmag.com/2013-perseid-meteor-shower-fireball-king/28605/?utm_source=Gizmag+Subscribers&utm_campaign=2b9c2b6371-UA-2235360-4&utm_medium=email&utm_term=0_65b67362bd-2b9c2b6371-90245106
Early August always brings with it the promise of a spectacular show in the form of the Perseid meteor shower. This shower, which peaks August 11-13, is one of the most reliable and active meteor displays throughout the year. A new NASA study also shows that more Perseid meteors are fireballs (averaging over 100 per year) than in any other meteor shower.
The number of fireballs seen in various meteor showers (Image: NASA)Location of the radiant of the Perseid meteor shower. All Perseid meteors appear to radiat...A bright Perseid meteor as observed from the International Space Station (Image: NASA)A contemporary etching of the Great Meteor Storm of 1833, which left many observers expect...View all
The Perseids have appeared in historical records over the past two thousand years, with the earliest known observation occurring in 36 AD. Perseid meteors appear to originate at a radiant located in the constellation of Perseus, hence shower's name.
Location of the radiant of the Perseid meteor shower. All Perseid meteors appear to radiat...
A meteor shower occurs when the Earth passes through a stream of debris, usually, but not always, resulting from the passage of a periodic comet. The Perseid meteors are associated with the comet Swift-Tuttle, which has an orbital period of 133 years, and which made its last passage through the inner Solar System in 1992.
The rate at which bright Perseids are seen is larger when the Earth passes through this new filament of debris, leading to a double peak in the Perseid rate. This year, the first peak is expected at 1:00 p.m. UTC on August 12, and the second peak at 2:00 a.m. UTC on August 13. The first peak is well placed for western North America and the Eastern Pacific, while the second favors Europe and Africa.
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Expansion and Reconfiguration of the Tijuana – San Ysidro Po
http://www.otaymesa.org/featured/expansion-and-reconfiguration-of-the-tijuana-san-ysidro-port-of-entry-a-binational-priority?utm_source=+Newsletter+August+7&utm_campaign=Newsletter+August+7%2C+2013&utm_medium=email
Expansion and Reconfiguration of the Tijuana – San Ysidro Port of Entry, a Binational Priority
July 23, 2013 By Maru Leave a Comment
Expansion and Reconfiguration of the Tijuana – San Ysidro Port of Entry, a Binational Priority
July 23, 2013 By Maru Leave a Comment
The governments of Mexico and the United States have made the expansion and reconfiguration of the Tijuana – San Ysidro Port of Entry (POE), the busiest passenger POE in the world, one of the top priorities of their bilateral agenda.
This is the largest renovation of a land port of entry ever undertaken on the United States – Mexico border. When completed, the United States will have invested $732 million dollars in the project and Mexico will be investing over $2 billion pesos.
The governments of Mexico and the United States meet regularly to discuss the operation, requirements and possible improvements of this and all shared border crossings. Both governments have worked hard and, thanks to strong bilateral coordination, key components of the project are moving forward and towards completion.
In this context, in October 2012, Mexico proposed reversing the flow of five lanes of the former access to Mexico (“Puerta Mexico”) in order to alleviate local traffic impacts. In August 2013, these lanes will open to the public, increasing northbound queuing capacity at the port by about 300 vehicles and helping to alleviate traffic congestion in the streets of Tijuana.
The Mexican government has made significant progress in the construction of its new southbound pedestrian inspection facility on the east side of San Ysidro. This new building will replace the current temporary facility and will feature a dedicated pedestrian walkway which will lead to a multimodal transit center. The U.S. Government has also made significant progress in the construction of new northbound inspection booths, which will dramatically increase efficiency for travelers.
The Federal governments of the United States and Mexico are committed to the continuous improvement of the infrastructure along our common border, which is a key component for the economic and social development of the Tijuana – San Diego region and of both our nations.
dean- Posts : 5621
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Re: for today,,,
Many people think our water is bad for concrete too salty, our tap water is about 2,800ppm of dissolved solids. But remember dissolved solids is not the same as salt it does not have to be pure salt in our water. But even this is way below the acceptable level of using ocean water. Remember people grew up in this town for hundred plus years with this water to drink with, if you drink ocean water you die in a day or so.
To kill the rumor about salt water and vs. our water… and again our water is not pure sodium chloride for dissolved solids. BTW we also do not have freeze thaw cycles which are the most damaging in the long run for starting the most destructive part of cracks. We do have salt air which it does not matter which type of water you use. And we do not have a lot of dew point days which is also very important.
Here is what I found.
http://www.gizmag.com/self-healing-concrete-bacteria/27748/
Bath University uses bacteria for self-healing concrete
To kill the rumor about salt water and vs. our water… and again our water is not pure sodium chloride for dissolved solids. BTW we also do not have freeze thaw cycles which are the most damaging in the long run for starting the most destructive part of cracks. We do have salt air which it does not matter which type of water you use. And we do not have a lot of dew point days which is also very important.
Here is what I found.
BTW I have read that a company has invented a new microbe,like a bacteria that is put in the concrete that when exposed to air will grow and seal any micro cracks from the air getting to the steel. It is in testing right now. It is entombed and only comes to life when air hits.salt water should not be used for prestressed concrete. salt water can be used for ordinary concrete with a expected lost of 10 to 20 percent strength. sodium chloride can cause corrosion to the reinforced steel. the permissible sodium chloride is 20,000ppm while ordinary salt water contains 27,000ppm. salt can corrode steel as well as lost of strength due to freezing and thawing. it can cause the concrete to spall. my advise is to use precast concrete and impregnate it with water resistant coating and then lower it into place. care should be taken for steel connections and covered and protected with concrete with water resistant coating. after the precast concrete is lowered into place and steel connections made, sprayed the entire structure with water resistant coating again and spray again annually.
http://www.gizmag.com/self-healing-concrete-bacteria/27748/
Bath University uses bacteria for self-healing concrete
You’d think that concrete would last forever. After all, it’s pourable stone, so it should hang around as long as the Rock of Gibraltar. But, under the right (or wrong) conditions, concrete decays with alarming speed. To combat this, researchers at the University of Bath in the UK are working on a self-healing concrete that uses bacteria to seal the cracks that lead to decay. In this way, they hope to cut down on maintenance costs and increase the life of concrete structures.
Last edited by dean on Thu Aug 08, 2013 11:09 am; edited 5 times in total
dean- Posts : 5621
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Re: for today,,,
squid still out there in force, now maybe about 1/2 way to the short side to the island.
at the round house below, they have added/working on what appears to be two outdoor entrance bathrooms structures on the north side.
at the round house below, they have added/working on what appears to be two outdoor entrance bathrooms structures on the north side.
dean- Posts : 5621
Join date : 2008-01-01
Re: for today,,,
“It is a damn poor mind that can think of only one way to spell a word.”
― Andrew Jackson
― Andrew Jackson
dean- Posts : 5621
Join date : 2008-01-01
someone buy this book....
http://www.uhpress.hawaii.edu/p-524-9780824819002.aspx
All Stings Considered: First Aid and Medical Treatment of Hawaii's Marine Injuries
All Stings Considered: First Aid and Medical Treatment of Hawaii's Marine Injuries
dean- Posts : 5621
Join date : 2008-01-01
Re: for today,,,
a bunch of mexican's boats on the beach between the campground and baja joes had their motors stolen recently. the number I heard was 6-8
A bunch of boats out about 1/3 of the way to the island in a group, could be squid? haven't seen them parked there for a few years.
A bunch of boats out about 1/3 of the way to the island in a group, could be squid? haven't seen them parked there for a few years.
dean- Posts : 5621
Join date : 2008-01-01
today
here is todays sunrise, see the fish boil out front. really nice 85 degree morning because the humidity is real low.
and here is the progress as of yesterday of the work on the round restaurant, see how much "dirt" they have filled in around the round restaurant... They obviously have some significant plans for this property this year. Look at the picture from tuesday just below to this one.
and here is the progress as of yesterday of the work on the round restaurant, see how much "dirt" they have filled in around the round restaurant... They obviously have some significant plans for this property this year. Look at the picture from tuesday just below to this one.
dean- Posts : 5621
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round restaurant
they are dumping many truck loads of more compactable dirt on the lot. At least 30 trucks so far. Serious improvements in it. so maybe they think it will be easier to lease if they fix it up. Or do they have some who will not rent it? place you vote...
dean- Posts : 5621
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Animal Protection Law now in force in BCS!
2. Animal Protection Law now in force in BCS!
Posted by: "Sheryl Hamilton"
Date: Mon Jul 22, 2013 2:50 pm ((PDT))
Animal Protection Law now in force in BCS!
Great news for those who care about animals here in Baja California Sur: the domestic animal protection law has now been published on the statute book, and is in force. I have just returned from the Congress offices with a copy of the final version of the Ley de Proteccion de los Animals Domesticos para Baja California Sur.
I have read through it and I can confirm that all of the key elements of the penultimate version have made it into the new law, such as prohibited methods of euthanising animals, basic humane treatment of domestic animals, dumping animals and litters, and specific paragraphs about what constitutes cruelty. Sanctions are also outlined clearly, too, and they include fines, community service, and 36 hours in jail for serious cases.
The new law also includes elements which were not in the previous version, such as a specific stipulation about the treatment of guard dogs (who also have entitlement to food, water, shelter and not being tied up for more than 12 hours at a time). There are new paragraphs on guide dogs and sniffer dogs, too.
Responsibilities of animal owners towards other people are also still present in the law, and keeping your animals under control and clearing up after them, for example, are now enforceable by law.
The new law is at the same time wide-ranging, and quite specific, and should certainly help to encourage a change in people's perception of animals and their needs. The next step will be to set up the Pro-Animal Committees, which will be responsible for publicising the new law, and building education campaigns to raise people's awareness of the issues.
dean- Posts : 5621
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round restaurant
they have brought in a bulldozer and are really cleaning up the lot for the round restaurant north of the campground. So I would venture to say it will be open this season. in the below picture you can see the arrows to the dump truck and dozer.
I have also heard that fenced/walled in area to the south of Laventana south of Yoyos thay are going to put in a restaurant in there . They have added a large palapa all ready.
I have also heard that fenced/walled in area to the south of Laventana south of Yoyos thay are going to put in a restaurant in there . They have added a large palapa all ready.
dean- Posts : 5621
Join date : 2008-01-01
Re: for today,,,
the Portuguese man-o-wars are out in force. how the heck did they get that name?
the full moon rise was spectacular, we have a haze that was amazing around it...
the full moon rise was spectacular, we have a haze that was amazing around it...
dean- Posts : 5621
Join date : 2008-01-01
Order Focus: Suntech to supply ‘largest’ PV array in Latin A
http://www.pv-tech.org/news/order_focus_suntech_to_supply_largest_pv_array_in_latin_america?utm_source=PV-Tech&utm_campaign=d90364ff27-22+July+2013&utm_medium=email&utm_term=0_4ee2b8d807-d90364ff27-705265
Order Focus: Suntech to supply ‘largest’ PV array in Latin America
Order Focus: Suntech to supply ‘largest’ PV array in Latin America
Troubled Chinese manufacturer Suntech Power Holdings is to supply PV modules for what is claimed will be Latin America’s largest PV array, a 30MW plant in La Paz, Baja California Sur in Mexico.
The 132,000 Suntech Ve and Vd panels will be installed by Portugal-based EPC firm Martifer Solar on a 100-hectare site.
Owned by Corporacion Aura Solar, the project is being developed by Gauss Energia, a leading Mexican energy project developer focused on renewable energy.
It is Mexico's first utility-scale solar project with a power purchase agreement from Mexico's federal power company.
E L McDaniel, managing director of Suntech America, said: "We are very excited to supply the panels for the largest solar field in Latin America. With Mexico's excellent sunlight and strong renewable energy demand, we expect to see excellent growth of PV in the region."
Henrique Rodrigues, CEO of Martifer Solar, said: "The construction of Latin America's largest PV plant confirms our best expectations for 2013. This is an emblematic project for Martifer Solar, in a region that, due to its irradiation characteristics, finds solar electricity as a viable and more competitive alternative, when compared with non-renewable energy sources.”
Hector Olea, CEO of Gauss Energia, said: "Aura Solar is the first project of a larger initiative that aims to become a platform to develop utility-scale PV facilities in Mexico. With Mexico's solar potential expected to reach around 2,000 MW by 2020, Aura Solar has broken ground in the PV sector, and it is paving the way for future projects in the field.”
The plant is expected to have a production capacity of 82 GWh/year and construction is scheduled to be completed in August 2013.
dean- Posts : 5621
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night time paddleboarding?
http://www.gizmag.com/nocqua-adventure-gear-led/28282/?utm_source=Gizmag+Subscribers&utm_campaign=54fd5e10dd-UA-2235360-4&utm_medium=email&utm_term=0_65b67362bd-54fd5e10dd-90245106
Stand-up paddleboarding has been one of the fastest growing outdoor sports in recent years. It's been growing so fast that even general interest publications like Time Magazine and The Wall Street Journal have taken notice. New start-up outfit Nocqua believes it has a way to make paddleboarding even more fun and popular, empowering paddlers to get out in the dead of night.
Stand-up paddleboarding has been one of the fastest growing outdoor sports in recent years. It's been growing so fast that even general interest publications like Time Magazine and The Wall Street Journal have taken notice. New start-up outfit Nocqua believes it has a way to make paddleboarding even more fun and popular, empowering paddlers to get out in the dead of night.
dean- Posts : 5621
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Re: for today,,,
we had at least 1/16-1/8 inch of rain last night.
Last edited by dean on Thu Jul 18, 2013 7:18 am; edited 1 time in total
dean- Posts : 5621
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Re: for today,,,
a new building going up on the road next to the baseball field, my bet is a mini-super
they were working on the round restaurant today. Maybe open next year?
and here is another interesting one. in the arroyo north of campground they are installing what it looks like to me gate posts.
they were working on the round restaurant today. Maybe open next year?
and here is another interesting one. in the arroyo north of campground they are installing what it looks like to me gate posts.
dean- Posts : 5621
Join date : 2008-01-01
Re: for today,,,
Mexico: It's the Law! Mexico Employers Must Implement Training Programs for Employees or Risk Steep Fines
By: Enrique García Conde, Javiera Medina Reza, Liliana Hernández and Jose Maria Galindo Füguemann
On June 14, 2013, Mexico's Department of Labor and Social Welfare ("STPS") published final rules outlining an employer's obligation to develop and implement detailed employee training programs that will foster productivity. Pursuant to these rules, covered employers have a three-month window, until September 15, 2013, to come into full compliance with the law. Given the penalties for noncompliance, employers should immediately implement changes to their practices to comply fully with the law.
http://www.littler.com/publication-press/publication/mexico-its-law-mexico-employers-must-implement-training-programs-emplo?utm_source=Newsletter+July+10&utm_campaign=Newsletter+July+10%2C+2013&utm_medium=email
By: Enrique García Conde, Javiera Medina Reza, Liliana Hernández and Jose Maria Galindo Füguemann
On June 14, 2013, Mexico's Department of Labor and Social Welfare ("STPS") published final rules outlining an employer's obligation to develop and implement detailed employee training programs that will foster productivity. Pursuant to these rules, covered employers have a three-month window, until September 15, 2013, to come into full compliance with the law. Given the penalties for noncompliance, employers should immediately implement changes to their practices to comply fully with the law.
http://www.littler.com/publication-press/publication/mexico-its-law-mexico-employers-must-implement-training-programs-emplo?utm_source=Newsletter+July+10&utm_campaign=Newsletter+July+10%2C+2013&utm_medium=email
dean- Posts : 5621
Join date : 2008-01-01
a trace of rain
last night we have had a trace of rain so far. you can smell it in the air, that ionizing fresh smell.
i snapped a photo of the overcast cloud cover. note the damp road. amount of rain is my guess about 1/16 if an inch.
3pm, as the storm is passing baja on the pacific side, we have no more rain, we have wind and there is a kiter out. I was close to windsurfing a few hours ago but the wind dropped to zero. around 11am it was then dropped a bit and real humid. Right now is just beautiful weather at wind and 85 degrees humidity dropped.
windsurfed today with an onshore wind. Tonight it is amazingly nice weather low humidity. no more rain all day and very clear skys. so total rain was a disappointing 1/16 of an inch.
i snapped a photo of the overcast cloud cover. note the damp road. amount of rain is my guess about 1/16 if an inch.
3pm, as the storm is passing baja on the pacific side, we have no more rain, we have wind and there is a kiter out. I was close to windsurfing a few hours ago but the wind dropped to zero. around 11am it was then dropped a bit and real humid. Right now is just beautiful weather at wind and 85 degrees humidity dropped.
windsurfed today with an onshore wind. Tonight it is amazingly nice weather low humidity. no more rain all day and very clear skys. so total rain was a disappointing 1/16 of an inch.
dean- Posts : 5621
Join date : 2008-01-01
Re: for today,,,
real humid as the tropical storm approaches, we could get 2-4 inches of rain...
update 3pm starting to get some wind going from 20 mph for half an hour to more and it is changing directions.
this is unbelievable... there is a rumor of a very serous incident or accident at a local resort yesterday, the rumor includes the police have a person in custody. a individual staying at the resort and the death of a local female who worked at the resort. She had fallen from a high elevation. maybe an accident? Hard to imagine the resort having to deal with this no matter how it happened as we this person was like family to them. Update the male from Australia was released from jail and left the country, so they must have ruled it was an accident.
Last week we had a death from a elder local coming back from the LosPlanes celebration, hitting a cow just before the big hill entering LaVentana.
6pm, walk on the beach was nice, we are heading for a peak high tide and we have a larger surf that is like the wave noise at night from a el norte. went down at 9pm which was close to the peak and it has smoothed out the beach again waves have not gone up as far as the ones a week or two ago.
update 3pm starting to get some wind going from 20 mph for half an hour to more and it is changing directions.
this is unbelievable... there is a rumor of a very serous incident or accident at a local resort yesterday, the rumor includes the police have a person in custody. a individual staying at the resort and the death of a local female who worked at the resort. She had fallen from a high elevation. maybe an accident? Hard to imagine the resort having to deal with this no matter how it happened as we this person was like family to them. Update the male from Australia was released from jail and left the country, so they must have ruled it was an accident.
Last week we had a death from a elder local coming back from the LosPlanes celebration, hitting a cow just before the big hill entering LaVentana.
6pm, walk on the beach was nice, we are heading for a peak high tide and we have a larger surf that is like the wave noise at night from a el norte. went down at 9pm which was close to the peak and it has smoothed out the beach again waves have not gone up as far as the ones a week or two ago.
Last edited by dean on Mon Jul 08, 2013 10:31 pm; edited 1 time in total
dean- Posts : 5621
Join date : 2008-01-01
Re: for today,,,
yesterday snorkeling had the most schools of fish (large schools) and different fish I have ever seen in front of my place. Also I have never seen a large fish while snorkeling before in front of my place and say a good sized tuna 5 feet away.
dean- Posts : 5621
Join date : 2008-01-01
Re: for today,,,
we have a new electrical and plumbing parts store in LaVentana. I will post pictures sooner or later, when he is done painting. One side is finished.
dean- Posts : 5621
Join date : 2008-01-01
Re: for today,,,
http://yucalandia.com/2013/07/05/gringo-attitudes-regarding-tips-inm-permits-and-mexicos-laws/
Gringo Attitudes Regarding TIPs, INM Permits, and Mexico’s Laws – The Article
July 5, 2013
There has been an interesting exchange of views, buried in the comments section of our Importing & Driving a Car in Mexico article, that raises and tracks a number of ongoing issues that gringos face in Mexico. These discussions seem to boil down to 5 basic issues:
- Should we (foreigners) generally respect and follow Mexican Laws and rules?
- Should we follow our own personal / individual sensibilities of what we feel is right and wrong, when our beliefs conflict with the actions & beliefs of local Mexicans or local Mexican govt. officials or police?
- Are we guests here, or do we instead somehow have all the rights that we imagine exist back in Canada or the USA ?
- Does it benefit Mexico and other foreigners to have a small-but-growing group of foreigners who intentionally are ignorant of … and ignore …. the laws and rules and ignore the direct instructions of police and govt. clerks, bureaucrats, and other officials? ( Just where do the “Disney-Land” view of Mexico – where Mexican rules “don’t apply to us / me” – “What happens in Mexico, stays in Mexico” attitudes … lead? )
- What kind of gringo community do you want to be associated with?
Do we want to be known as people who are respectful, using behavior and personal codes that humbly mesh with local, regional, and national rules and laws – or Do we see ourselves as Patriots and Free Citizens, free to do what we think is “right”.
The specific issues that triggered these dialogues were the supposed “rights” of Permanent Residents to keep and freely operate their Temporarily Imported Permit (TIP) vehicles in Mexico – along with our “rights” to have and legally assert Common Law (Concubinado) relationships in interactions with Mexican police and other Govt. officials…
Here are parts of our responses to the questioner:
“Note that Article 106 DOES NOT APPLY to your situation. TIP vehicle owners who have gotten Residente Permanente cards are NOT allowed to keep their TIP vehicles in Mexico, and Residente Permanentes can only legally operate their TIP vehicles when they have a valid 5 day Retorno Seguro permit from Hacienda, to take the vehicle out of Mexico. This official final ruling came down in late February from Aduana Mexico City, and it has been supported 100% in every challenge since them.
The changes in Aduana rules have been simultaneously true-but-changed (updated), due to the May 2011 INM Law changes. Unfortunately, there are many stubborn gringos who cling to the idea that if they continue to have some/ANY INM residency permit, that their Aduana TIP is somehow magically protected.
The legal principle governing this is that the Aduana Law specifically says only Inmigrante No Lucrativa and No Inmigrante qualify to have TIPs. You, unfortunately, NO LONGER have either of the qualifying types of INM permits. Since the “new” Residente Permanente is a lucrativa visa, then there is NO equivalency between the old qualifying INM permits and Residente Permanente under Aduana’s rules.
Gringos with Residente Permanentes have had their TIP cars confiscated since the late February 2012 Aduana rulings.
When we drive our cars with a Residente Permanente, consider that we also put other people at risk significant harm, due to us not having legally required $$$ protection, since insurance companies can deny accident protection coverage due to driving an illegal vehicle. In many states, if we accidentally hit and killed a family of 4 Mexicans, we would owe up to $20 million pesos to that poor family.
Do any of us have $20 million pesos?
If not, then it seems to be irresponsible for any of us to ignore the laws, just to serve our personal beliefs.
Since you (the questioner) opened the door to moralizing, when you incorrectly and non-factually moralized about how the police should not have stopped your spouse, I thought you were open to discussing moral behaviors. Should we remain silent about our peers ignoring and disobeying laws, especially when it puts them and others at risk – especially when the peers ask for advice?
When we choose to ignore the laws, then a good working society uses the option of peer pressure to attempt to get scofflaws to follow the laws – hopefully before they get arrested and punished.
Really, here at Yucalandia, we are faced with a basic choice:
Should we tell people directly and clearly when they make mistakes – and tell them the consequences of not correcting the errors?
or
Should we hedge our answers – or sugar-coat things- Doling out “spoons full of sugar” so the “the medicine goes down” – simultaneously risking significant misunderstandings due to subtle, nuanced, read-between-the-lines types of communication?
We choose the direct and frank route.
Mexico is better when the Mexicans and gringos know Mexico’s laws and follow Mexico’s laws.
You (the questioner) write what you think the spirit of the law is.
Really, the spirit and letter of the Aduana law with TIP cars is straightforward and easy to understand:
- Temporarily Imported Permit (TIP) vehicles are in Mexico only ** temporarily ** ,
- TIP vehicles are allowed only for foreigners with **temporary** visas,
- ALL TIP cars must either be ultimately taken out of Mexico, or destroyed,
- TIP holders agreed in a signed written contract to take the car out of Mexico when they do not meet the terms of the agreement they signed,
- Unfortunately, by getting a Residente Permanente card, you no longer meet the requirements of the agreement, because you chose to get a **permanent** visa,
- You chose an INM status that does not meet the requirements that you signed-up for,
- Since you did not keep your part of the legal agreement, you are now required to take the car out of Mexico.
Gringo Attitudes Regarding TIPs, INM Permits, and Mexico’s Laws – The Article
July 5, 2013
There has been an interesting exchange of views, buried in the comments section of our Importing & Driving a Car in Mexico article, that raises and tracks a number of ongoing issues that gringos face in Mexico. These discussions seem to boil down to 5 basic issues:
- Should we (foreigners) generally respect and follow Mexican Laws and rules?
- Should we follow our own personal / individual sensibilities of what we feel is right and wrong, when our beliefs conflict with the actions & beliefs of local Mexicans or local Mexican govt. officials or police?
- Are we guests here, or do we instead somehow have all the rights that we imagine exist back in Canada or the USA ?
- Does it benefit Mexico and other foreigners to have a small-but-growing group of foreigners who intentionally are ignorant of … and ignore …. the laws and rules and ignore the direct instructions of police and govt. clerks, bureaucrats, and other officials? ( Just where do the “Disney-Land” view of Mexico – where Mexican rules “don’t apply to us / me” – “What happens in Mexico, stays in Mexico” attitudes … lead? )
- What kind of gringo community do you want to be associated with?
Do we want to be known as people who are respectful, using behavior and personal codes that humbly mesh with local, regional, and national rules and laws – or Do we see ourselves as Patriots and Free Citizens, free to do what we think is “right”.
The specific issues that triggered these dialogues were the supposed “rights” of Permanent Residents to keep and freely operate their Temporarily Imported Permit (TIP) vehicles in Mexico – along with our “rights” to have and legally assert Common Law (Concubinado) relationships in interactions with Mexican police and other Govt. officials…
Here are parts of our responses to the questioner:
“Note that Article 106 DOES NOT APPLY to your situation. TIP vehicle owners who have gotten Residente Permanente cards are NOT allowed to keep their TIP vehicles in Mexico, and Residente Permanentes can only legally operate their TIP vehicles when they have a valid 5 day Retorno Seguro permit from Hacienda, to take the vehicle out of Mexico. This official final ruling came down in late February from Aduana Mexico City, and it has been supported 100% in every challenge since them.
The changes in Aduana rules have been simultaneously true-but-changed (updated), due to the May 2011 INM Law changes. Unfortunately, there are many stubborn gringos who cling to the idea that if they continue to have some/ANY INM residency permit, that their Aduana TIP is somehow magically protected.
The legal principle governing this is that the Aduana Law specifically says only Inmigrante No Lucrativa and No Inmigrante qualify to have TIPs. You, unfortunately, NO LONGER have either of the qualifying types of INM permits. Since the “new” Residente Permanente is a lucrativa visa, then there is NO equivalency between the old qualifying INM permits and Residente Permanente under Aduana’s rules.
Gringos with Residente Permanentes have had their TIP cars confiscated since the late February 2012 Aduana rulings.
When we drive our cars with a Residente Permanente, consider that we also put other people at risk significant harm, due to us not having legally required $$$ protection, since insurance companies can deny accident protection coverage due to driving an illegal vehicle. In many states, if we accidentally hit and killed a family of 4 Mexicans, we would owe up to $20 million pesos to that poor family.
Do any of us have $20 million pesos?
If not, then it seems to be irresponsible for any of us to ignore the laws, just to serve our personal beliefs.
Since you (the questioner) opened the door to moralizing, when you incorrectly and non-factually moralized about how the police should not have stopped your spouse, I thought you were open to discussing moral behaviors. Should we remain silent about our peers ignoring and disobeying laws, especially when it puts them and others at risk – especially when the peers ask for advice?
When we choose to ignore the laws, then a good working society uses the option of peer pressure to attempt to get scofflaws to follow the laws – hopefully before they get arrested and punished.
Really, here at Yucalandia, we are faced with a basic choice:
Should we tell people directly and clearly when they make mistakes – and tell them the consequences of not correcting the errors?
or
Should we hedge our answers – or sugar-coat things- Doling out “spoons full of sugar” so the “the medicine goes down” – simultaneously risking significant misunderstandings due to subtle, nuanced, read-between-the-lines types of communication?
We choose the direct and frank route.
Mexico is better when the Mexicans and gringos know Mexico’s laws and follow Mexico’s laws.
You (the questioner) write what you think the spirit of the law is.
Really, the spirit and letter of the Aduana law with TIP cars is straightforward and easy to understand:
- Temporarily Imported Permit (TIP) vehicles are in Mexico only ** temporarily ** ,
- TIP vehicles are allowed only for foreigners with **temporary** visas,
- ALL TIP cars must either be ultimately taken out of Mexico, or destroyed,
- TIP holders agreed in a signed written contract to take the car out of Mexico when they do not meet the terms of the agreement they signed,
- Unfortunately, by getting a Residente Permanente card, you no longer meet the requirements of the agreement, because you chose to get a **permanent** visa,
- You chose an INM status that does not meet the requirements that you signed-up for,
- Since you did not keep your part of the legal agreement, you are now required to take the car out of Mexico.
Last edited by dean on Sat Jul 06, 2013 7:37 am; edited 1 time in total
dean- Posts : 5621
Join date : 2008-01-01
Re: for today,,,
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dean- Posts : 5621
Join date : 2008-01-01
Re: for today,,,
we has the extreme high tide and the outer bands of wind from the hurricane at the same time. So water went up to real high, just a bit went into the campground. and for instance Villa Paraiso it hit their base.
So the beach is much nicer again. from the last el norte in march has put some larger size sand that was difficult to walk through. This fixed it up.
Had not seen water up so high other than a direct hit by hurricane john.
So the beach is much nicer again. from the last el norte in march has put some larger size sand that was difficult to walk through. This fixed it up.
Had not seen water up so high other than a direct hit by hurricane john.
dean- Posts : 5621
Join date : 2008-01-01
Re: for today,,,
the lot next to Bellavista store the south has been cleared. also BellaVista old store is closed and they made a new mini-super to the north of their home which is open.
dean- Posts : 5621
Join date : 2008-01-01
Re: for today,,,
cloudy today because of approaching hurricane. wind came up in afternoon.
dean- Posts : 5621
Join date : 2008-01-01
desert creatures and how they survive
desert creatures and how they survive.
dean- Posts : 5621
Join date : 2008-01-01
another
another hundred yards down the road, heading south a truck lost control, and wend off the road and landed upside down in Tims arroyo. Coolers were flown and same with the people, a big yard sale of 7 people and I hear there were no serious injuries. truck is totaled.
dean- Posts : 5621
Join date : 2008-01-01
they are fixing the light pole
wow... yesterday they dug up the spot where that pole was down. and they cast a new concrete anchor and carried away the pole on the back of a pickup truck that had a 90 degree bend in it. Wish they were doing the other one just south of there too.
dean- Posts : 5621
Join date : 2008-01-01
we lost another light pole...
someone going north at Captain Kirks curve lost control and crossed the road and took out another street light. Skid marks for about 50 feet on the sidewalk. The pole is 50 feet to the north with a severe bend.
Oh and down blow at the north end of the campground 1 week ago there was a upside down car on the west side of the road. Many people gathered and heading there.
Our new condo development across the street from captain kirks is moving forward. Formerly Sgt Peppers and the lot next to it. The land is now cleared and they have several water tanks on the property and have it chalked off for building locations. From what I have heard it will be 5 stories high, I am not sure from the chalking if it would be that high, but the person I talked to was in the real estate office and thats what they were told. club Ceralvo.
Oh and down blow at the north end of the campground 1 week ago there was a upside down car on the west side of the road. Many people gathered and heading there.
Our new condo development across the street from captain kirks is moving forward. Formerly Sgt Peppers and the lot next to it. The land is now cleared and they have several water tanks on the property and have it chalked off for building locations. From what I have heard it will be 5 stories high, I am not sure from the chalking if it would be that high, but the person I talked to was in the real estate office and thats what they were told. club Ceralvo.
dean- Posts : 5621
Join date : 2008-01-01
http://www.bajainsider.com/weather/hurricanes/officialhurricaneoutlook2013.html
ricane Outlook
ricane Outlook
During the 2013 season will be recorded about 18 tropical cyclones in the Atlantic Ocean, well above the historical average. While in the Pacific Ocean the number will be slightly above average, with 14 cyclones, according to the National Weather Service (NWS) under the National Water Commission (Conagua).
Of the 18 named tropical cyclones would be recorded in the Atlantic, 9 be tropical storms, 5 hurricanes moderate (category 1 or 2 in the Saffir-Simpson scale) and 4 major hurricanes (category 3,4 or 5), according to first version of the Activity Forecast and Tropical Storms Hurricane issued today by researchers at the State University Colorado (CSU), Philip Klotzbach and William Gray on April 10, 2013
dean- Posts : 5621
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taxation question if a resident or non-resident earning mony
http://www.kpmg.com/Global/en/IssuesAndInsights/ArticlesPublications/taxation-international-executives/mexico/Pages/income-tax.aspx
dean- Posts : 5621
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first night of ac
Last night was my first night of AC. Humid and about 83 as I went to sleep.
dean- Posts : 5621
Join date : 2008-01-01
Mexican Land Trusts used to avoid ownership restrictions are
Federal Library
Federal Editorial Materials
Federal Taxes Weekly Alert Newsletter
2013
06/13/2013 - Volume 59, No. 24
Articles
Mexican Land Trusts used to avoid ownership restrictions aren't trusts for tax purposes
(06/13/2013)
Federal Taxes Weekly Alert,
Mexican Land Trusts used to avoid ownership restrictions aren't trusts for tax purposes
Rev Rul 2013-14, 2013-26 IRB
In a Revenue Ruling, IRS has determined that described "Mexican Land Trust" arrangements (MLTs) with Mexican banks, which allow non-Mexican persons to hold residential real properties in certain areas of Mexico that they are legally prohibited from holding directly, don't qualify as trusts under Reg. §
301.7701-4(a). IRS found that the banks aren't acting in a true trustee capacity where their only function is to hold property. However, IRS noted that if the banks hold title to additional assets or have duties beyond merely holding legal title, then the tax classification of the MLT is determined under the regs.
Background. Under Reg. § 301.7701-1(a)(1), whether an organization is an entity separate from its owners for federal tax purposes is a matter of federal tax law and does not depend on whether the organization is recognized as an entity under local law. Reg. § 301.7701-2(a) defines a "business entity" as any entity recognized for federal tax purposes (including an entity with a single owner that may be disregarded as an entity separate from its owner under Reg. § 301.7701-3) that is not properly classified as a trust under Reg. § 301.7701-4 (see below) or otherwise subject to special treatment under the Code.
The term "trust" refers to an arrangement created by a will or by an inter vivos declaration where trustees take title to property for the purpose of protecting or conserving it for beneficiaries. Although the beneficiaries of a trust usually do no more than accept its benefits, the beneficiaries may be the persons who create it, and it will be recognized as a trust if it was created for the purpose of protecting and conserving the trust property for beneficiaries who stand in the same relation to the trust as they would if the trust had been created by others for them. An arrangement is generally treated as a trust if its purpose is to vest in trustees the responsibility for the protection and conservation of property for beneficiaries who cannot share in the discharge of this responsibility. However, if a trustee's only
responsibility is to hold and transfer property at the direction of a taxpayer, then the trustee is merely an agent and the taxpayer is treated as directly owning the property for tax purposes. (Rev Rul 92-105,
1992-2 CB 204)
Facts. The Mexican Federal Constitution prohibits non-Mexican persons from directly holding title to residential real property in areas of Mexico located within 100 kilometers of its inland borders or 50 kilometers of its coastline ("restricted zones"). Non-Mexican persons, however, may hold residential real property located in the restricted zones through a Mexican Land Trust (MLT, also called a "fideicomiso") with a Mexican bank after obtaining a permit from the Mexican Ministry of Foreign Affairs.
RIA observation: Apparently, MLTs are commonly used to allow non-Mexican persons to purchase homes in desirable vacation areas.
Earlier private ruling. In PLR 201245003, IRS ruled that an MLT arrangement between a domestic corporation wholly owned by two non-Mexican individuals and a Mexican bank involving a condominium within a restricted zone wasn't a trust for U.S. federal income tax purposes. The PLR found that, similar to Rev Rul 92-105, the sole purpose of the MLT was to satisfy legal requirements by vesting legal title to the property in the name of the trustee. The trustee had no duty or right to defend, maintain, or manage the property.
Three situations. Rev Rul 2013-14 provided three fact patterns to illustrate its holding:
... In Situation 1, a U.S. citizen is the sole owner of a domestic LLC that is a disregarded entity. In order to purchase a residential real property in a restricted zone, the LLC obtained a permit from the Mexican Ministry of Foreign Affairs and signed an MLT with a Mexican bank. The LLC did the negotiating and paid the seller directly. The MLT agreement gives the LLC the right to sell the property, and the LLC is responsible for paying all liabilities relating to the property. Any rental income from the property is received by the LLC and reported by the individual on his return. Legal title is held by the bank, which is identified as a fiduciary in the MLT agreement but which disclaimed all responsibility for the property.
... Situation 2 is identical to Situation 1, except that the entity involved is a corporation under Reg. §
301.7701-2(a). Any rental income is received by the corporation and reported on its return.
... Situation 3 is identical to Situation 1, except that the individual deals directly with the bank, obtains the requisite permit, signs the MLT agreement, and negotiates the purchase of the property. The provisions in the MLT agreement pertaining to the LLC in Situation 1 instead apply to the individual. Any rental income is received and reported by the individual. The LLC collects a nominal annual fee from the individual.
MLTs aren't trusts. IRS analyzed the facts and found that in Situation 1, the bank's only duties are to
hold and transfer legal title at the direction of the LLC, which has the rights to manage, control, and collect rent on the property, as well as the obligation to pay taxes and other liabilities due on it. Accordingly,
since the LLC is treated as a disregarded entity, the individual is treated as the owner of the property. In Situation 2, the analysis is identical except that, since the entity is treated as a corporation, it is treated as the owner. In Situation 3, these rights and obligations are held by the individual, who is treated as the owner.
Thus, IRS determined that, in all three situations, the MLT isn't a trust under Reg. § 301.7701-4(a). However, it noted that if, under an MLT agreement, a bank holds legal title to any assets other than the property or is permitted or required to engage in any activity beyond holding legal title to the property, then this ruling won't apply. In that case, the rules of Reg. § 301.7701-1 through Reg. § 301.7701-4 will determine the proper tax classification of the MLT.
RIA observation: Although the PLR described above wasn't mentioned in Rev
Rul 2013-14, both reached the same conclusion.
References: For the characteristics of a trust, see FTC 2d/FIN ¶ C-5000 et seq.; United States Tax
Reporter ¶ 77,014 et seq.; TaxDesk ¶ 651,025 et seq.; TG ¶ 2605 et seq.
© 2013 Thomson Reuters/RIA. All rights reserved.
Federal Editorial Materials
Federal Taxes Weekly Alert Newsletter
2013
06/13/2013 - Volume 59, No. 24
Articles
Mexican Land Trusts used to avoid ownership restrictions aren't trusts for tax purposes
(06/13/2013)
Federal Taxes Weekly Alert,
Mexican Land Trusts used to avoid ownership restrictions aren't trusts for tax purposes
Rev Rul 2013-14, 2013-26 IRB
In a Revenue Ruling, IRS has determined that described "Mexican Land Trust" arrangements (MLTs) with Mexican banks, which allow non-Mexican persons to hold residential real properties in certain areas of Mexico that they are legally prohibited from holding directly, don't qualify as trusts under Reg. §
301.7701-4(a). IRS found that the banks aren't acting in a true trustee capacity where their only function is to hold property. However, IRS noted that if the banks hold title to additional assets or have duties beyond merely holding legal title, then the tax classification of the MLT is determined under the regs.
Background. Under Reg. § 301.7701-1(a)(1), whether an organization is an entity separate from its owners for federal tax purposes is a matter of federal tax law and does not depend on whether the organization is recognized as an entity under local law. Reg. § 301.7701-2(a) defines a "business entity" as any entity recognized for federal tax purposes (including an entity with a single owner that may be disregarded as an entity separate from its owner under Reg. § 301.7701-3) that is not properly classified as a trust under Reg. § 301.7701-4 (see below) or otherwise subject to special treatment under the Code.
The term "trust" refers to an arrangement created by a will or by an inter vivos declaration where trustees take title to property for the purpose of protecting or conserving it for beneficiaries. Although the beneficiaries of a trust usually do no more than accept its benefits, the beneficiaries may be the persons who create it, and it will be recognized as a trust if it was created for the purpose of protecting and conserving the trust property for beneficiaries who stand in the same relation to the trust as they would if the trust had been created by others for them. An arrangement is generally treated as a trust if its purpose is to vest in trustees the responsibility for the protection and conservation of property for beneficiaries who cannot share in the discharge of this responsibility. However, if a trustee's only
responsibility is to hold and transfer property at the direction of a taxpayer, then the trustee is merely an agent and the taxpayer is treated as directly owning the property for tax purposes. (Rev Rul 92-105,
1992-2 CB 204)
Facts. The Mexican Federal Constitution prohibits non-Mexican persons from directly holding title to residential real property in areas of Mexico located within 100 kilometers of its inland borders or 50 kilometers of its coastline ("restricted zones"). Non-Mexican persons, however, may hold residential real property located in the restricted zones through a Mexican Land Trust (MLT, also called a "fideicomiso") with a Mexican bank after obtaining a permit from the Mexican Ministry of Foreign Affairs.
RIA observation: Apparently, MLTs are commonly used to allow non-Mexican persons to purchase homes in desirable vacation areas.
Earlier private ruling. In PLR 201245003, IRS ruled that an MLT arrangement between a domestic corporation wholly owned by two non-Mexican individuals and a Mexican bank involving a condominium within a restricted zone wasn't a trust for U.S. federal income tax purposes. The PLR found that, similar to Rev Rul 92-105, the sole purpose of the MLT was to satisfy legal requirements by vesting legal title to the property in the name of the trustee. The trustee had no duty or right to defend, maintain, or manage the property.
Three situations. Rev Rul 2013-14 provided three fact patterns to illustrate its holding:
... In Situation 1, a U.S. citizen is the sole owner of a domestic LLC that is a disregarded entity. In order to purchase a residential real property in a restricted zone, the LLC obtained a permit from the Mexican Ministry of Foreign Affairs and signed an MLT with a Mexican bank. The LLC did the negotiating and paid the seller directly. The MLT agreement gives the LLC the right to sell the property, and the LLC is responsible for paying all liabilities relating to the property. Any rental income from the property is received by the LLC and reported by the individual on his return. Legal title is held by the bank, which is identified as a fiduciary in the MLT agreement but which disclaimed all responsibility for the property.
... Situation 2 is identical to Situation 1, except that the entity involved is a corporation under Reg. §
301.7701-2(a). Any rental income is received by the corporation and reported on its return.
... Situation 3 is identical to Situation 1, except that the individual deals directly with the bank, obtains the requisite permit, signs the MLT agreement, and negotiates the purchase of the property. The provisions in the MLT agreement pertaining to the LLC in Situation 1 instead apply to the individual. Any rental income is received and reported by the individual. The LLC collects a nominal annual fee from the individual.
MLTs aren't trusts. IRS analyzed the facts and found that in Situation 1, the bank's only duties are to
hold and transfer legal title at the direction of the LLC, which has the rights to manage, control, and collect rent on the property, as well as the obligation to pay taxes and other liabilities due on it. Accordingly,
since the LLC is treated as a disregarded entity, the individual is treated as the owner of the property. In Situation 2, the analysis is identical except that, since the entity is treated as a corporation, it is treated as the owner. In Situation 3, these rights and obligations are held by the individual, who is treated as the owner.
Thus, IRS determined that, in all three situations, the MLT isn't a trust under Reg. § 301.7701-4(a). However, it noted that if, under an MLT agreement, a bank holds legal title to any assets other than the property or is permitted or required to engage in any activity beyond holding legal title to the property, then this ruling won't apply. In that case, the rules of Reg. § 301.7701-1 through Reg. § 301.7701-4 will determine the proper tax classification of the MLT.
RIA observation: Although the PLR described above wasn't mentioned in Rev
Rul 2013-14, both reached the same conclusion.
References: For the characteristics of a trust, see FTC 2d/FIN ¶ C-5000 et seq.; United States Tax
Reporter ¶ 77,014 et seq.; TaxDesk ¶ 651,025 et seq.; TG ¶ 2605 et seq.
© 2013 Thomson Reuters/RIA. All rights reserved.
dean- Posts : 5621
Join date : 2008-01-01
Re: for today,,,
this has been the mildest spring to date. Only a few days hitting 88. Nights have been cool not one day or night using the AC. and only a few where I have a fan on even at night. Last year about 12 days had the AC on by this point.
Today is unusual as I can not remember very many days when there is absolutely no wind at all. Generally we prefer to snorkel early. Going to head out now in the heat of the day... a whole 86 degrees out.
Today is unusual as I can not remember very many days when there is absolutely no wind at all. Generally we prefer to snorkel early. Going to head out now in the heat of the day... a whole 86 degrees out.
dean- Posts : 5621
Join date : 2008-01-01
Re: for today,,,
great news but for small areas like ours will not be much relief.
http://www.thenews.com.mx/index.php/home-articulos/10651-pena-signs-telecom-reform-into-law
http://www.thenews.com.mx/index.php/home-articulos/10651-pena-signs-telecom-reform-into-law
THE NEWS
MEXICO CITY – Upon signing a telecommunications reform bill into law on Monday, President Enrique Peña Nieto said that changes to the industry will increase competition, make businesses more efficient and prices fairer.
The bill tackles Mexico’s major telecommunications companies head on, officially outlawing any business from controlling more than 50 percent of the market.
América Móvil, owned by Carlos Slim, the world’s second richest man, is estimated to control around 80 percent of the fixed telephone line business and 70 percent of the cell phone market.
The law will also encourage foreign investment in Mexican telecommunications, as well as opening up two new network TV channels.
The telecommunications law is one of many reforms that have been proposed by the Peña Nieto administration since taking office in Dec. 2012. Soon after arriving at Los Pinos, Peña Nieto established the “Pact for Mexico,” a multi-party agreement which brings Mexico’s
dean- Posts : 5621
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Re: for today,,,
bn
Thinking about bribing a police officer in Tijuana? Think again - 253 arrested so far in 2013
From San Diego Red
Thinking about bribing a police officer in Tijuana? Think again - 253 arrested so far in 2013
From San Diego Red
TIJUANA. - "The number of people (31) who were arrested and processed for offering bribes to police officers in Tijuana has decreased. And according to the municipal police, it is the lowest figure in a single month so far this year.
From January 1 to May 31, 2013, the total number of people who have been arrested for this crime has amounted to 253. 49 in January, 59 in February, 73 in March, 41 in April and 31 in May.
The Municipal Secretariat for Security and Public Safety (SSPM), said that this figure contains all of those people who offered different amounts of money to officers in order to prevent them from arresting their relatives, friends or even themselves and turning them over to the prosecutor or the Municipal Judge after committing any type of crime.
In the past 24 hours Jose Luis Martinez Gonzalez, 29, Sergio Ivan Lopez Castillo, 30, and Jose Alfredo Martinez, 43, were all arrested for trying to bribe officers.
Gonzalez tried to offer 300 pesos (about $25 USD) to officers who patrol neighborhoods near "La Presa", so that they would release an employee from the hardware store in "El Refugio" for selling several cans of spray paint to two minors.
Sergio Ivan Lopez Castillo tried to bribe officers with 200 pesos (about $15 USD) near the "El Centenario" neighborhood after officers had stopped him for driving a vehicle without the proper documentation.
Finally, with 200 pesos ($15 USD) Jose Alfredo Martinez tried to avoid a citation after being stopped for speeding.
Editorial@Sandiegored.com
Omar.Martinez@Sandiegored.com
dean- Posts : 5621
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Re: for today,,,
bpe
FUTURE MARINE LABORATORY IN EL CARDONAL
During the past 10 years I have been involved as a “Collaborador” with Dr. Jorge Urban Ramirez of UABCS (Universidad Autonoma de Baja California Sur) in La Paz. My work has specifically related to the monitoring, through photo identification, of our local Humpback Whales during their breeding and calving season here in the east cape. This part of Mexico’s marine waters is the second largest breeding/calving ground in The North Pacific Ocean and home to a rich marine environment. Some 5 years ago I began developing an idea for a marine laboratory to be situated here in our area for the continued monitoring of the humpbacks (as well as reef and plankton studies) but most importantly to provide a training ground for local students and an inspiration for them to become involved in the marine sciences.
This year, after several meetings and presentations, the Telesecundaria school in El Cardonal has offered a piece of land adjacent to the school to house the laboratory. On the 28th of May I met with the officials of The Department of Secondary Education in La Paz and presented my idea. I just heard a few days ago that they had unanimously approved of the donation and have given me the go ahead to begin planning the construction. The lab itself will be part of the overall school facility but will be separated from it physically. It will be owned, maintained and operated by the school and I will act as a program developer and consultant. The University in La Paz will also be involved in a similar capacity.
Though there may be some money coming for this project from Mexican agencies the bulk of the funds will be provided through fund raising by myself initially and with the help of anyone interested as time goes by. Donations are tax deductible through MioSah a 501(c)(3) corporation. Contact me for additional information : ukaldveer@gmail.com
I have a power point presentation that I can give anytime if a group of people would like to get a better idea of the project. I have also recently published a book of my experiences with the whales during the past 40 years that is available in El Cardonal and at The Land & Homes office and Information Center in Los Barriles. The title is: THE OTHERS “The Whale People”, A Personal Journey of Discovery, Transformation and Healing.
Urmas Kaldveer, PhD - El Cardonal: ukaldveer@gmail.com
Director: MioSah – Mendocino Institute of Science & History
My website is dated but my blog is current and includes my most recent website information: www.urmkal.blogspot.com
dean- Posts : 5621
Join date : 2008-01-01
Re: for today,,,
the mainland states have removed libel and defamation from being a jailable offense this year and appears baja is following suit.
lpg
http://www.oem.com.mx/elsudcaliforniano/notas/n3009813.htm
lpg
Interesting!!
They propose eliminating the Penal Code, libel and defamation
La Paz, Baja California Sur. - The State Congress proposed the repeal of
several articles of the Penal Code that considered criminal libel and
defamation, as in the national and international context "the protection of
honor and reputation, should only be guaranteed through civil sanctions
under criminal law ever, "said the deputy Jesús Salvador Verdugo, who
presented the initiative to the full, which seeks to repeal sections 338,
339, 340, 341, 342, and add a paragraph third to Article 1822 of the Civil
Code of the State.
Proponen eliminar del Código Penal, calumnia y difamación
La Paz, Baja California Sur.- El Congreso del Estado propuso la derogación
de varios artículos del Código Penal del Estado que consideran como
delictivas la calumnia y la difamación, cuando en el contexto nacional e
internacional "la protección al honor y la reputación, deben estar
garantizados solamente a través de sanciones civiles y jamás por la vía
penal", expresó el diputado Jesús Salvador Verdugo, quien presentó la
iniciativa al pleno, la que busca derogar los artículos 338, 339, 340, 341,
342, y adicionar un párrafo tercero al Artículo 1822 del Código Civil del
Estado.
http://www.oem.com.mx/elsudcaliforniano/notas/n3009813.htm
dean- Posts : 5621
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Re: for today,,,
two of the most humid morning I have ever seen here. Also the most mild weather for may and june to date. Not even one AC day or night yet.
dean- Posts : 5621
Join date : 2008-01-01
mine maps of laventana in 1876
I just added two pictures of maps of mines here in laventana in 1876 in the old photos section in this directory.
dean- Posts : 5621
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Re: for today,,,
lpg
Hi All,
There is a new IRS revenue ruling that came out today regarding fideicomisos and
if filing form 3520 is necessary. Enjoy!
http://www.irs.gov/pub/irs-drop/rr-13-14.pdf
dean- Posts : 5621
Join date : 2008-01-01
Re: for today,,,
I have the directions to this office with maps in the travel road remove a sticker something like that.
nomads
nomads
"Regarding the importacion/nationalization of cars at Otay Mesa:
The office is right next door to the banjercito office at the border. The business is called Sanchez y Asociados. Their phone number is 664-217-9131. Their e-mail (or at least the e-mail of the man we spoke to) is: luisimporta@yahoo.com. They were recommended to us by the people at the banjercito office. Luis said that a newer pickup (you can't import one newer than 2007 I believe) would cost around $1000 USD and the price would go down with the age of the vehicle. And, yes, he said it could be done in 6 or 7 hours. We will be nationalizing our truck through them in September and will let you know how it goes.
dean- Posts : 5621
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