Mexico: Tax measures included in second resolution of modifications to miscellaneous tax resolution 2022

The second resolution of modifications to miscellaneous tax resolution 2022 includes tax measures

Second resolution of modifications to miscellaneous tax resolution 2022 includes tax

The second resolution of modifications to the miscellaneous tax resolution 2022 (segunda resolución de modificaciones a la resolución miscelánea fiscal 2022), published in the official gazette on 9 March 2022, includes among other items, measures concerning:

  • The online digital tax receipt system (comprobante fiscal digital por internet—CFDI); for instance, there is an extention of time—to 30 June 2022—for taxpayers to elect to issue CFDIs using version 3.3
  • How to present information about a corporate merger in the taxpayer registry (Registro Federal de Contribuyentes—RFC)
  • Standards for determining the type of hydrocarbon or petroleum products
  • Rules for reporting a transfer of shares between foreign residents (legal entities located abroad)
  • The procedure for natural persons to register in the RFC under the simplified trust regime

Separately, a decree concerns tax incentives regarding automotive fuels. For instance, there is a tax incentive regarding the special tax on production and services (impuesto especial sobre producción y servicios—IEPS) for the sale of automotive fuels.

Read a March 2022 report (Spanish) prepared by the KPMG member firm in Mexico


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