Mexico: Miscellaneous tax resolution for 2023, direct and indirect tax items
The Miscellaneous tax resolution for 2023 was published in the official gazette and includes a variety of direct and indirect tax items
Miscellaneous tax resolution for 2023 includes a variety of direct and indirect tax items
The Miscellaneous tax resolution for 2023 (Resolución Miscelánea Fiscal para 2023) was published 27 December 2022 in the official gazette and includes a variety of direct and indirect tax items:
- Federal tax code (CFF)
- Option not to enable the tax mailbox
- Tax mailbox
- Taxpayers obliged to carry out volumetric controls of hydrocarbons and oil products
- Requirements to carry out volumetric controls of hydrocarbons and oil products
- Facilities in terms of volumetric controls
- Deadlines for online digital tax receipt (CFDI) cancellation
- Data request in the RFC (Registro Federal de Contibuyentes) for CFDI stamping with payroll supplement
- CFDI with bill of lading supplement
- CFDI extensions
- Complements for CFDI
- Registration to the RFC of natural persons who are exclusively dedicated to the activity of collecting waste and materials destined for the recycling industry
- Clarification case to correct fiscal situation or to correct irregularities detected
- Clarification of letters of invitation or exhortations for non-compliance with tax provisions
- Notice to present an opinion for the sale of shares
- Request for payment in installments
- Securities as guarantee of fiscal interest
- Assumptions for which the reduction of fines is not appropriate
- Reduction of fines due to vigilance regarding the presentation of declarations
- Income tax (ISR)
- Surcharges for differences in the application of a lower coefficient in provisional payments
- Pre-filled annual declaration for legal entities
- Option to not submit the informative statement of operations with related parties
- Joint presentation of the master informative declaration and country by country
- Civil organizations and trusts authorized to receive deductible donations
- Simplified trust regime (RESICO)
- Administration of personal retirement plans
- Report and documentation of trusts dedicated to the acquisition or construction of real estate
- Registry of institutions that administer tax incentives for personal savings accounts
- Reserves for pension funds or staff retirements
- Special tax on production and services (IEPS)
- Tags and seals
- Deadline for using security codes
- Procedure to obtain authorized pages for printing electronic tags
- Others
- RFC of digital service providers in bimonthly list
- Notice of updating activities for the provision of digital services
- Update of rates applicable to provisional payments, withholdings and tax calculation
Read a January 2023 report (Spanish) prepared by the KPMG member firm in Mexico
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