First Resolution of Modifications to the Miscellaneous Fiscal Resolution for 2023

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Official Gazette of the Federation (DOF): 23/02/2023

FIRST Resolution of Modifications to the Miscellaneous Fiscal Resolution for 2023

In the margin a seal with the National Shield, which says: United Mexican States.- TREASURY.- Secretariat of Finance and Public Credit.- Tax Administration Service.

FIRST RESOLUTION OF MODIFICATIONS TO THE

MISCELLANEOUS FISCAL RESOLUTION FOR 2023.

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

SOLE. Title 13 is added, comprising rule 13.1, of the Miscellaneous Fiscal Resolution for 2023, to read as follows:

Title 13. Temporary Validity Provisions

Payment declaration of duties for shared profit and

hydrocarbon extraction

13.1.

For the purposes of articles 42, first paragraph, 44, first paragraph of the

LISH, of rule 2.8.3.1. and the Twenty-Fourth Transitory of the RMF, the

assignees referred to in the cited articles may make the payments of

the duties for shared profit and hydrocarbon extraction

corresponding to the month of December 2022, no later than February 28, 2023.

In case of failure to comply with the payment of the duties on the date provided in the

previous paragraph, the assignees may not apply the benefit provided in this

rule and the tax authority will require the total payment of the debts.

LISH 42, 44, RMF 2023 2.8.3.1., Twenty-Fourth Transitory

Transitory Provisions

Sole.

This Resolution will enter into force the day following its publication in

the DOF and its content will take effect in terms of rule 1.8., third

paragraph of the RMF for 2023.

Sincerely.

Mexico City, as of February 17, 2023. - 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, signs the Administrator General Legal, Lic. Ricardo Carrasco Varona .-

Rubric.

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