• Service: Tax, Global Compliance Management Services, International Tax
  • Type: Regulatory update
  • Date: 7/15/2014

Mexico - Schedules, due dates for taxpayer electronic submissions 

July 15:  With reforms to Mexico’s tax law in 2014, taxpayers must now maintain and enter monthly information through the website of the tax administration (Servicio de Administración Tributaria).

Guidance published in July 2014 establishes the due dates and/or schedules for satisfying these requirements.

For example, this recent guidance provides a due date of October 2014 for the catálogo de cuentas (“chart of accounts”), and establishes the schedules of due dates for submitting the balanza de comprobación (“trial balance”).

KPMG observation

It is the opinion of some tax professionals that certain of these measures appear to be contrary to constitutional guarantees, and that affected taxpayers may consider a challenge to this regime.

Read a July 2014 report (Spanish) prepared by the KPMG member firm in Mexico: Contabilidad electrónica

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