Rule · SHCP · 13 Jul 2023 · DOF 5695432

FIFTH Resolution of Modifications to the Miscellaneous Tax Resolution for 2023 and Annexes 1-A, 7, 11, 14 and 23

This resolution amends, adds, and repeals specific rules of the Miscellaneous Tax Resolution for 2023, including modifications to rules 2.1.6, 2.4.13, 2.14.3, 2.14.9, 2.14.10, 3.13.34, 3.15.5, and 13.1. It establishes the first general vacation period for 2023 from July 17 to July 28, 2023, and sets payment deadlines for shared profit fees and hydrocarbon extraction fees for April and May 2023, with partial payments due by June 29 and remaining balances by July 28, 2023. Taxpayers in the Simplified Trust Regime who fail to file annual returns will have their tax obligations updated to the start of the fiscal year, while those opting for self-correction under verification powers may receive a 100% penalty reduction if pending taxes are paid within the granted period. Additionally, taxpayers in the Simplified Trust Regime must activate their tax mailbox and e.firma by October 2, 2023, and the repeal of rule 7.6 regarding migratory service fee exemptions takes effect 90 business days after publication.

MexicoSecretaria de Hacienda y Credito Publico

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Regulation of 2023Not in RegAlertRegulation of 2023 — Not in RegAlertFIFTH Resolution ofModifications to the Miscella…2023-07-13 · this documentFIFTH Resolution of Modifications to the Miscellaneous Tax Resolution for 2023 and Annexes 1-A, 7, 11, 14 and 23 (2023-07-13)
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Amends
  • Regulation of 2023Not in RegAlert

    “Rules 2.4.13., third paragraph, section III; 2.14.3., eighth paragraph; 2.14.9., first paragraph, section IV, second paragraph; 2.14.10., first paragraph, section I; 3.13.34.; 3.15.5., first paragraph and 13.1., section V are amended”

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