Mexico: Extension for submission of informative returns
Maintenance of the application through which declarations are carried out
Maintenance of the application through which declarations are carried out
The tax administration (Servicio de Administración Tributaria—SAT) on 25 February 2023 announced that taxpayers required to submit informative returns—but who cannot submit them in February 2023—can do so no later than 15 March 2023.
The information statements are:
- Multiple informative return (declaración informativa multiple—DIM)
- Informative declaration of operations with third parties (declaración informativa de operaciones con terceros—DIOT)
- Informative declaration for considerations or donations received greater than MXN 100,000
- Informative declaration of uses for the handling, storage, and custody of foreign trade merchandise
- Multiple informative declaration of the special tax on production and services (impuesto especial sobre producción y servicios—IEPS)
The SAT statement indicates that maintenance of the application through which these declarations are carried out took place from 24 February 2023 at 8:00 p.m. and until 2 March 2023 at 8:00 p.m.
Read a March 2023 report (Spanish) prepared by the KPMG member firm in Mexico
The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006.