Global

Details

  • Service: Tax, International Corporate Tax, Global Compliance Management Services
  • Type: Regulatory update
  • Date: 1/7/2013

Mexico - Miscellaneous tax resolution for 2013 

January 7:   A miscellaneous tax resolution (Resolución Miscelánea Fiscal) was published in the Mexican official journal on 28 December 2012.

Among the measures included in the resolution are rules for:


  • Issuing tax receipts when consideration is paid in installments
  • Credit institutions, brokerage firms, investment companies, mutual funds, etc., to follow in issuing electronic statements and via the Internet
  • Certification of returns filed by U.S. residents
  • Determining when payments for the acquisition of software are subject to treaty provisions
  • Information reporting by companies building or buying property in Mexico
  • Financial institutions to follow in reporting cash deposits
  • Determining the dates when taxpayers are to file a tax return for 2012; for taxpayers filing consolidated returns, the deadline is 15 July 2013

Read a January 2013 report (Spanish) prepared by the KPMG member firm in Mexico: Resolución Miscelánea Fiscal para el 2013




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