Eleventh Resolution of Modifications to the Miscellaneous Tax Resolution for 2022

Official Gazette of the Federation (DOF): 23/12/2022

ELEVENTH Resolution of Modifications to the Miscellaneous Tax Resolution for 2022

In the margin, a seal with the National Shield, stating: United Mexican States.- FINANCE.- Ministry of Finance and Public Credit.- Tax Administration Service.

ELEVENTH RESOLUTION OF MODIFICATIONS TO THE

MISCELLANEOUS TAX RESOLUTION

FOR 2022.

Based on articles 16 and 31 of the Organic Law of the Federal Public Administration; 33,
section I, subsection g) of the Federal Fiscal Code; 14, section III of the Tax Administration Service
Law, and 8 of the Internal Regulations of the Tax Administration Service, it is resolved:

FIRST. Rule 13.1, fraction XI of the Miscellaneous Tax Resolution for 2022 is added, to read as follows:

Declaration of payment of the rights for the shared profit and extraction of hydrocarbons

13.1.

...

I. to X.

...

XI.

Those related to the amounts of the rights for the shared profit and extraction of hydrocarbons, regarding the month of November 2022, no later than December 29, 2022.

...

LISH 42, 44, RMF 2022 2.8.3.1., First Resolution of Modifications to the RMF 2022 Second Transitional

SECOND. In accordance with the provisions of article 5 of the Federal Law of the Rights of the Taxpayer, the updated text of the rules referred to in the First Resolution of the present Resolution is made known.

In case of discrepancy between the content of the First Resolution and this one, the text of the First Resolution prevails.

Declaration of payment of the rights for the shared profit and extraction of hydrocarbons

13.1.

For the purposes of articles 42, first paragraph and 44, first paragraph of the LISH, of the rule
2.8.3.1. and of the Second Transitional of the First Resolution of Modifications to the RMF for
2022, the assignees referred to in the cited articles may make the payments of the rights for the shared profit and extraction of hydrocarbons corresponding to the months indicated, according to the following:

I.

Those related to the total amounts of the rights for the shared profit and extraction of hydrocarbons, regarding the month of December 2021, in a single exhibition, no later than February 28, 2022.

II.

Those related to the amounts of the rights for the shared profit and extraction of hydrocarbons, regarding the month of January 2022, no later than March 31, 2022.

III.

Those related to the amount of the right for extraction of hydrocarbons, regarding the month of February 2022, no later than April 29, 2022.

IV.

Those related to the amount of the right for the shared profit, regarding the month of March 2022, no later than May 31, 2022.

V.

Those related to the amounts of the rights for the shared profit and extraction of hydrocarbons, regarding the month of April 2022, no later than June 30, 2022.

VI.

Those related to the amounts of the rights for the shared profit and extraction of hydrocarbons, regarding the month of May 2022, no later than July 29, 2022.

VII.

Those related to the amounts of the rights for the shared profit and extraction of hydrocarbons, regarding the month of June 2022, no later than August 31, 2022.

VIII.

Those related to the amounts of the rights for the shared profit and extraction of hydrocarbons, regarding the month of July 2022, no later than September 30, 2022.

IX.

Those related to the amount of the right for the shared profit, regarding the month of August 2022, no later than October 31, 2022.

X.

Those related to up to 50% of the amount of the right for the shared profit, regarding the month of September 2022, no later than November 30, 2022.

XI.

Those related to the amounts of the rights for the shared profit and extraction of hydrocarbons, regarding the month of November 2022, no later than December 29, 2022.

In case of failure to comply with the payment of the rights on the date provided in the previous fractions, the assignees may not apply the benefit provided in this rule and the fiscal authority will require the total payment of the debts.

LISH 42, 44, RMF 2022 2.8.3.1., First Resolution of Modifications to the RMF 2022 Second Transitional

Transitional Provisions

Sole.

This Resolution shall enter into force on the day following its publication in the DOF and its content shall take effect in terms of rule 1.8., third paragraph of the RMF for 2022.

Sincerely.

Mexico City, December 19, 2022. - In substitution for the absence of the Head of the Tax Administration Service, based on article 4, first paragraph of the Internal Regulations of the Tax Administration Service, the General Legal Administrator, Lic. Ricardo Carrasco Varona signs.- Rubric.

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