This type of accounts was created in the annual amendments enacted to Mexican Tax Legislation in 1999, and eliminated effective fiscal 2002. Its abbreviations in Spanish were CUFINER and CUFINRE. This was originally taken from the Net Taxable Income Account (CUFIN) which continues to be in effect. All dividends should be paid out of the Net Taxable Income Account up to its balance in Mexico in order to be tax free. Any amount paid in excess thereof is subject to Income Tax payable by the company paying the dividend. I get this all the time in the financial statements I translate for Mexico City based affiliates of international accounting firms (PwC, GTI, etc.). I have 13 years experience translating for such accounting firms here in Mexico.