Second Resolution of Modifications to the Miscellaneous Tax Resolution for 2023: First Anticipated Version

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Second Resolution of Modifications to the Miscellaneous Tax Resolution for 2023: First Anticipated Version

March 14th, 2023

On February 28, 2023, the Tax Administration Service (hereinafter “SAT” for its acronym in Spanish) published the first anticipated version of the Second Resolution of Amendments to the Resolution to the Tax Miscellaneous Resolution for 2023 (hereinafter “RMF” for its acronym in Spanish).

This Second Resolution to the RMF has not yet been published in the Federal Official Gazette (hereinafter “DOF” for its acronym in Spanish), however, this resolution will become effective the day after its publication in the DOF. The above, regardless of the fact that according to rule 1.8 of the RMF, the rules published in advance in the SAT portal may be applicable at the moment they are announced in said media.

The Second Resolution to the RMF grants, through a transitory provision, an extension to taxpayers to file the following information until March 15, 2023:

  • Multiple Informative Statement (for its acronym in Spanish DIM).
  • Informative Declaration of Transactions with Third Parties (for its acronym in Spanish DIOT).
  • Informative Declaration for Consideration or Donations Received in Excess of $100,000.00 (one hundred thousand pesos 00/100 M.N.)
  • Informative Declaration of Benefits for the Handling, Storage and Custody of Foreign Trade Goods and Multiple Informative Declaration of the Special Tax on Production and Services.

CONCLUSIONS

With the implementation of this Second Resolution to the RMF, taxpayers who have not been able to file these declarations in February 2023 will be able to do it until March 15, 2023.

In light of the above, in Bravo Abogados we would be happy to answer any question you may have regarding this legal alert.

MORE INFORMATION

Contact: jbravo@j-bravo.com.

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