Global

Details

  • Service: Tax, International Corporate Tax, Global Compliance Management Services
  • Type: Regulatory update
  • Date: 10/4/2012

Mexico - Rules for official electronic tax invoices 

October 4: Mexico's tax administration (Servicio de Administración Tributaria—SAT) issued guidance pursuant to the 2012 third proposed amendment the tax law (Anteproyecto de la Tercera Resolución de Modificaciones a la Resolución Miscelánea Fiscal).

The SAT in August and September 2012 published guidance pursuant to modifications to the third proposal to amend the tax law, including measures providing that:


  • Taxpayers are authorized to issue official tax invoices (comprobantes fiscales digitales) through an online service (servicio de generación de Facturas Electrónicas) as provided by the SAT and available on the tax administration’s website
  • When issuing official invoices, taxpayers are no longer required to submit information concerning certain income tax or other items.
  • Income from the transfer of bank trust certificates of stock (invested exclusively in real estate trusts (Fideicomisos de Bienes Raíces—FIBRAS)) may be eligible for benefits under the income tax law (Ley de Impuesto Sobre la Renta) provided certain requirements are satisfied.

Read a September 2012 report (Spanish) [PDF 108 KB] prepared by the KPMG member firm in Mexico: Tercera Resolución de Modificaciones a la Resolución Miscelánea Fiscal para 2012




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