Mexico: Rules for issuance of tax compliance opinion (Nuevo Leon)

General rules for the issuance of an opinion on compliance with tax obligations

Nuevo Leon

Article Posted date 23 February 2023

The tax authority of the State of Nuevo Leon on 3 February 2023 published in the official gazette the general rules for the issuance of an opinion on compliance with tax obligations.

Procedure to obtain a compliance opinion:

  • Enter the portal https://www.nl.gob.mx/tramites-y-servicios and select "Acceso Nuevo León"
  • Select "Opinion on compliance with tax obligations"
  • Create a user by attaching in PDF:
    • Federal taxpayer registration
    • Name, reason or social denomination
    • Tax residence
    • Contact means
    • Proof of identity or legal representative
  • Generate a password
  • Select "Requests"
  • A paper will be generated
  • Enter the "Requests" section
  • Choose the option "Actions"
  • Download the document in PDF format
     

Requirements for obtaining a compliance opinion:

  • No firm, determined tax credits that are not paid or guaranteed
  • Enrollment in the state or federal taxpayer, state or federal tax registry
  • No untimely declarations
  • Not “unlocated”
  • No firm conviction for any tax offense
  • Not on blacklists of the Tax Administration Service (SAT)
     

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

 

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