• Publications


  • “Update of Partners or Shareholders” Notice

    As part of the 2020 Tax Reform, various provisions related to the obligation to submit to the Federal Taxpayer Registry (RFC) an “Update of partners or shareholders” notice were added to the Federal Tax Code (CFF), which will apply only to legal entities resident in Mexico.

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  • Economic reopening plan and the “New Normalcy”

    As we all know, the Government of Mexico announced a National Safe Distance Period [in Spanish: la Jornada Nacional de Sana Distancia], stemming from the COVID-19 epidemic, and consisting on the immediate suspension of all non-essential activities from March 30 to April 30, 2020 . The period was extended to May 30, 2020, to mitigate the spreading and transmission of the COVID-19...

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  • Rules for foreign digital service providers, and intermediaries

    As we know, derived from the 2020 tax reform, various formal obligations were imposed regarding reporting, withholdings, and tax payments by foreign residents with or without permanent establishment (PE) in Mexico who provide digital services, or who render digital intermediation services in the national territory.

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  • The Tax Administration Service (SAT) , suspends periods and legal terms (advance version)

    The Tax Administration Service announced the sixth advance version of the first ruling on the modifications to the Periodic Amendments to the Tax Law [in Spanish: la Resolución Miscelánea Fiscal] for 2020 (RMF 2020), which anticipates the suspension of those periods and legal terms for various procedures for the period covering May 04 to 29, 2020;

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