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  • Cancellation of digital stamp (CDS) – 2020 Tax Reforms

    With regard to the applicable 2020 fiscal amendments, Section X was added to Article 17-H of the Mexican Internal Revenue Code [in Spanish: CFF], in which the tax authorities have indicated that they can revoke the digital seal certificate (DSC).

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  • 6% VAT withholding on rendering of services

    On December 9, 2019 the Tax Reform for 2020 was published in the Federal Official Gazette (DOF for its acronym in Spanish). The modifications included changes to the Mexican Income Tax Law (MITL), the Value Added Tax Law (VATL), the Excise Tax Law (ETL) and the Federal Tax Code (FTC). All those changes are effective as of January 1st, 2020, unless otherwise provided.

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  • 2020 Periodic Amendments to the Tax Law

    On December 28, 2019 the Periodic Amendments to the Tax Law for 2020 were published in the Official Gazette of the Federation [in Spanish: el Diario Oficial de la Federación] (DOF), which came into effect on January 1, 2020, and will be in force until December 31, 2020. It is important to note that there are some rules that will take effect at a later date that are explained further on.

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  • Electronic Payment of Foreign Trade

    On December 22nd, 2016 the "General rules for the receipt of tax return information and the collection of federal resources by credit institutions" were published by the Official Gazette of the Federation.

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