Regulatory Alerts2024-01-05 | DOF 5713708Added · Updated
Annexes 3 and 7 of the General Fiscal Resolution for 2024, published on December 29, 2023
The document publishes non-binding fiscal criteria under Annex 3 of the General Fiscal Resolution for 2024, detailing specific tax obligations and prohibitions across various Mexican tax laws. It establishes that delivering CFDI via internet link alone is insufficient, prohibits misrepresenting generalized reportable schemes as personalized to avoid disclosure thresholds, and clarifies that evading CSD restrictions through false invoicing constitutes a crime. The text also lists numerous non-binding criteria regarding ISR, IVA, IEPS, LISH, LIF, and LFD, while repealing several previous criteria.
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