Regulatory Alerts2025-07-09 | DOF 5762426Added
Fourth Resolution of Modifications to the General Fiscal Resolution for 2025 and Annex 7
The Tax Administration Service modifies the General Fiscal Resolution for 2025 by adding an unworkable day period for vacation entitlements in July 2025 and establishing new rules for the concentration and transfer of migratory service fees by shipping companies and consignee agents for foreign passengers arriving by cruise ship. Additionally, the resolution publishes the First Modification to Annex 7, clarifying that individuals providing services via digital platforms are subject to income tax as business activities and to value-added tax regulations, maintaining their fiscal obligations under the Income Tax Law and Value-Added Tax Law despite recent labor law reforms recognizing digital platform work.
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