Fourth Resolution of Modifications to the Miscellaneous Tax Resolution for 2023 — SHCP — MX

DOF: 26/06/2023

FOURTH Resolution of Modifications to the Miscellaneous Tax Resolution for 2023

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

FOURTH RESOLUTION OF MODIFICATIONS TO THE

MISCELLANEOUS TAX RESOLUTION FOR 2023

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

FIRST. Rules 4.5.1., third paragraph, sections I and II and 13.1., section IV, are amended, and rules 10.28.; 10.29.; 10.30.; 10.31.; 10.32. and 13.1., section V of the Miscellaneous Tax Resolution for 2023 are added, to read as follows:

Informative declaration of operations with third parties by individuals and legal entities, format, period and means of submission

4.5.1.

...

In the case of legal entities and State Productive Enterprises, that are grouped in a consortium under the terms of article 31 of the LISH, in relation to article 32, Section B, sections I, subsection a) and IX of the same Law, as well as the members of a unified area in accordance with a Unification Agreement or Resolution, approved or issued by the Energy Secretariat, as applicable, shall provide the information referred to in the first paragraph of this rule, as follows:

The operator shall relate the amount of the totality of the operations carried out in their capacity as operator of a consortium or as assignee operator of a unified area; as well as, the amount of those operations carried out on their own behalf.

II.

The non-operator members of a consortium or the contractor designated as operator of the consortium that is part of a unified area, shall relate the amount of the operations covered by the respective CFDI that the operator of a consortium or the assignee operator of a unified area had issued to them in terms of rules 10.5. or 10.32., as applicable; as well as, the amount of those operations carried out individually.

...

LIVA 5, LIVA 2021 5-E, 32, LISH 31, 32, RMF 2023 4.5.2., 10.5., 10.32.

Operation of the assignee designated as operator of a unified area

10.28.

For the purposes of articles 46, second paragraph of the LISH, 29 and 29-A of the CFF, as well as 16 and 25 of the ISR Law, regarding the determination of ISR, the assignee that is designated as operator of a unified area, shall adhere to the following:

The CFDIs that are issued to cover the costs, expenses and investments that are made for the development of the activities necessary for the execution of the Agreement or Unification Resolution, approved or issued by the Energy Secretariat, as applicable, must be issued in the name of the assignee that has been designated operator of a unified area, in accordance with said Agreement or Resolution.

II.

Must deliver to the contractor designated as operator of a consortium that forms
part of a unified area, a report of the operations carried out under the
Agreement or Unification Resolution, approved or issued by the Energy Secretariat, as applicable, must keep a copy of the same, as well as of the tax receipts that cover those operations.

III.

Must issue to the contractor designated as operator of a consortium that forms
part of a unified area and to itself, the CFDIs that cover the proportional part
corresponding to the costs, expenses and investments made in each period derived from the execution of the Agreement or Unification Resolution, approved or issued by the Energy Secretariat, as applicable, which must include the complement referred to in rule 10.32.

IV.

Must provide, no later than February 15 of each year, to the AGH, the information of the operations carried out in the immediate previous year on behalf of the contractor operator of the consortium that forms part of a unified area, identifying the proportional part that corresponds to it of the total of the operations carried out in accordance with what is established in the Agreement or Unification Resolution, approved or issued by the Energy Secretariat, as applicable, in accordance with the procedure sheet 11/LISH " Informative declaration of operations carried out on behalf of the consortium members " , contained in Annex 1-A, taking into consideration that it must provide the data corresponding to the unified area.

Shall not consider as accumulative income the amounts that are received to make expenses and investments on behalf of the contractor operator of the consortium that forms part of a unified area, provided that said amounts are backed with the tax receipts issued in the terms of section III of this rule.

VI.

May only deduct the proportional part of the total amount covered in the receipts that are issued to it for the development of the activities necessary for the execution of the Agreement or Unification Resolution, approved or issued by the Energy Secretariat, as applicable, in terms of section I of this rule, corresponding to the expenses that it has effectively covered on its own behalf in each period.

VII.

Must comply with its tax obligations individually, including those established in Title Three of the LISH.

CFF 29, 29-A, LISR 16, 25, LISH 46, LH 42, RLH 63, 64, RMF 2023 10.32.

Operation of the contractor when an assignee is designated as operator of a unified area

10.29.

For the purposes of articles 4, second paragraph of the LISH, 29 and 29-A of the CFF, as well as 16 and 25 of the ISR Law, regarding the determination of ISR, the contractor designated as operator of a consortium that forms part of a unified area, in which an assignee is designated as operator, shall adhere to the following:

May deduct, individually, the proportional part of the costs, expenses and investments that are made, provided that the CFDI issued by the assignee designated as operator of a unified area, covers the amount of the part proportional that corresponds to said contractor member of a unified area and the requirements established by the tax provisions are met.

II.

Must comply with its tax obligations individually, including those established in Title Two of the LISH.

III.

Must issue the CFDIs referred to in article 32, Section B, section III of the LISH to the members of the consortium, in accordance with rule 10.5., which must cover the costs, expenses and investments made in each period derived from the execution of the Agreement or Unification Resolution, approved or issued by the Energy Secretariat, as applicable, that each member of the consortium has effectively covered, which must coincide with the costs, expenses and investments of the CFDI, issued by the assignee designated as operator of a unified area, referred to in rule 10.28., section III.

CFF 29, 29-A, LISR 16, 25, LISH 4, 32, LH 42, RLH 63, 64, RFM 2023 10.5., 10.28.

Determination of VAT by the assignee designated as operator of a unified area

10.30.

For the purposes of articles 46, second paragraph of the LISH, 1, 4, 5 and 18 of the IVA Law, for the determination of VAT, the assignee that is designated as operator of a unified area, shall adhere to the following:

Shall not consider as value of acts or activities to calculate VAT in the case of provision of services, the amounts that it receives to make expenses on behalf of the contractor designated as operator of a consortium that forms part of a unified area.

II.

May only credit the proportional part of the total creditable VAT that corresponds to it, according to its participation in said area, of the total amount of VAT covered in the CFDI that is issued to it for the development of the activities necessary for the execution of the Agreement or Unification Resolution, approved or issued by the Energy Secretariat, as applicable, and that complies with rule 10.32.

LIVA 1, 4, 5, 18, LISH 46, RMF 2023 10.28., 10.32.

Determination of creditable VAT by the contractor designated as operator of the consortium that forms part of a unified area where an assignee is the operator

10.31.

For the purposes of articles 4, second paragraph of the LISH, 4, 5 and 18 of the IVA Law, for the determination of VAT, the contractor designated as operator of the consortium that forms part of a unified area in which an assignee is designated as operator, may credit, individually, the proportional part of the total creditable VAT that corresponds to it, provided that said assignee issues the CFDI that complies with rule 10.32. and the other requirements established in the IVA Law, its Regulation and the other tax provisions for credit purposes are met.

What is established in this rule does not limit or exempt compliance with the obligations referred to in rule 10.4. Likewise, the VAT that is determined as creditable in the terms of the previous paragraph, must coincide with the creditable VAT referred to in section III of the cited rule.

LIVA 4, 5, 18, LISH 4, RMF 2023 10.4., 10.28., 10.32.

Tax receipts for the costs, expenses or investments made by the assignee designated as operator of a unified area

10.32.

For the purposes of articles 46, second paragraph of the LISH, 29 and 29-A of the CFF, the CFDIs that the assignee designated as operator of a unified area issues in favor of the contractor designated as operator of a consortium that forms part of said unified area, in order to cover the costs, expenses and investments made derived from the execution of the Agreement or Unification Resolution, approved or issued by the Energy Secretariat of Energy, as applicable, may be issued monthly, provided that they include the operations that had been carried out in the corresponding calendar month and are issued before the deadline to submit the declarations for said month expires.

Both the CFDIs that are issued monthly in the terms of the preceding paragraph, as well as those that are issued without exercising said option, must incorporate the Complement " Consortium Expenses derived from the Execution of an Exploration or Extraction Contract of Hydrocarbons " , published on the SAT Portal, and must contain the following information corresponding to the assignee designated as operator of a unified area:

In substitution of the contract number indicated in the complement referred to in the previous paragraph, the name of the unified area must be indicated in accordance with the Agreement or Unification Resolution, approved or issued by the Energy Secretariat, as applicable, with which the cost, expense or investment is linked.

II.

Identify the costs, expenses or investments that are made with the Exploration Plan or the Development Plan for Extraction, in accordance with the Guidelines that regulate the procedure for the submission, approval and supervision of compliance with the Exploration Plans and Development for the Extraction of Hydrocarbons, issued by the National Hydrocarbons Commission.

III.

The reference that the CFDI referred to in this rule, is linked with the CFDIs or tax receipts that comply with rule 2.7.1.14., issued in favor of the assignee designated as operator of a unified area due to the costs, expenses or investments made under the Agreement or Resolution of Unification, approved or issued by the Energy Secretariat, as applicable.

Additionally and in the case of the receipts referred to in the paragraph that precedes those referred to in rule 2.7.1.14., the number of the customs entry form through which the respective importation was made must be indicated, if applicable, the key of the customs entry form, the key of the payment form of this, the VAT paid and, if applicable, any other tax paid in the customs entry form.

IV.

The fiscal folio number and date of issuance of the tax receipts issued in favor of the assignee designated as operator of a unified area with which it is linked.

Month to which the costs, expenses or investments made correspond.

VI.

Amount of each of the costs, expenses or investments made that integrate the total of the amount of the CFDI issued to the contractor operator of the consortium that forms part of a unified area and that are covered in the CFDI or in the tax receipts that comply with rule 2.7.1.14., issued in favor of the assignee designated as operator of a unified area. Similarly, the key in the RFC of the supplier that issued the CFDI in favor of the assignee that is designated as operator of a unified area, with which the cost, expense or investment is linked, must be indicated.

Additionally and in the case of the receipts referred to in the paragraph that precedes those referred to in rule 2.7.1.14., the fiscal identification number of the supplier that issued the tax receipt in favor of the assignee that is designated as operator of a unified area, with which the cost, expense or investment is linked, must be indicated.

VII.

The percentage that the amount of the CFDI referred to in this rule represents of the total of the amount referred to in the previous section.

VIII.

The activity, sub-activity and task with which the cost, expense or investment in question is related, provided that they are identifiable.

IX.

The cost center to which the cost, expense or investment is related, specifying the well, reservoir, field and corresponding unified area, provided that they are identifiable.

The amount of the withholding of ISR, of VAT and, if applicable, of other taxes, that appear in the CFDI issued in favor of the assignee designated as operator of a unified area.

What is established in this rule does not limit or exempt in any way compliance with the obligations referred to in rule 10.5., by the contractor designated as operator of a consortium that forms part of said unified area.

CFF 29, 29-A, LISH 46, RMF 2023 2.7.1.14., 10.5.

Declaration of payment of rights for shared utility and extraction of hydrocarbons

13.1.

...

II.

...

III.

...

IV.

Those relative to 50% of the right for shared utility and the total amount of the right of extraction of hydrocarbons, regarding the month of March 2023, no later than May 30, 2023.

The remaining 50% of the amount corresponding to the right for shared utility, to which reference is made in the previous paragraph, no later than June 29, 2023.

Those relative to the total amounts of the rights for shared utility and of extraction of hydrocarbons, regarding the month of April 2023, no later than June 29, 2023.

...

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

SECOND.

In accordance with the provisions of article 5 of the Federal Law of Taxpayer Rights, the updated text of the rules referred to in the First Resolutive of this Resolution, may be consulted on the SAT Portal.

Transitory

Sole.

This Resolution shall enter into force the day after its publication in the DOF. With respect to the provisions made known in advance on the SAT Portal, their content shall take effect in terms of rule 1.8., third paragraph of the RMF.

Respectfully.

Mexico City, June 21, 2023.- In substitution for the absence of the Head of the Tax Administration Service, based on article 4, first paragraph of the Internal Regulation of the Tax Administration Service, the General Legal Administrator, Lic. Ricardo Carrasco Varona signs.-

Signature.

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CONSULT

BY DATE

INDICATORS

Exchange Rate and Rates as of 27/08/2026

DOLLAR

16.9660 UDIS

8.808255 TIIE 28 DAYS

6.7559% TIIE 91 DAYS

6.7931% TIIE 182 DAYS

6.8474% TIIE FUNDING

6.50%

SURVEYS

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