Regulatory Alerts2023-02-23 | DOF 5680551Added
First Resolution of Modifications to the Miscellaneous Fiscal Resolution for 2023
This resolution adds Title 13, comprising rule 13.1, to the Miscellaneous Fiscal Resolution for 2023, establishing temporary validity provisions regarding the payment of duties for shared profit and hydrocarbon extraction. Assignees referenced in articles 42 and 44 of the LISH may make payments corresponding to December 2022 no later than February 28, 2023. Failure to comply with this deadline prevents assignees from applying the benefit and requires the tax authority to demand total payment of outstanding debts. The resolution enters into force the day following its publication in the Official Gazette of the Federation.
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