Mexico: “Volumetric controls” for hydrocarbon and petroleum

Taxpayers obligated to carry volumetric controls must notify the tax administration service.

Hydrocarbon and petroleum

The Miscellaneous tax resolution for 2023 (Resolución Miscelánea Fiscal para 2023—RMF) on 27 December 2022 was published in the official gazette. The general provisions, which allow taxpayers to comply with their tax obligations in a timely manner and became effective 1 January 2023, include “volumetric controls” for hydrocarbon and petroleum.

Taxpayers that manufacture, produce, process, transport, store, distribute, or dispose of any type of hydrocarbon or petroleum must have the computer equipment and software to carry out volumetric controls, which will form part of the accounting.

The RMF establishes that taxpayers obligated to carry volumetric controls must notify the tax administration service (servicio de administración tributaria—SAT). The obligation to present the certificate of the correct operation and functioning of the computer programs corresponding to 2022 is extended to 31 July 2023.

To be able to comply with this obligation, it is necessary, as an initial measure, to obtain a permit from the Energy Regulatory Commission (Comisión Reguladora de Energía).

Read a January 2023 report (Spanish) prepared by the KPMG member firm in Mexico


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