Regulatory Alerts2023-06-26 | DOF 5693334Added
Fourth Resolution of Modifications to the Miscellaneous Tax Resolution for 2023
This resolution amends rules 4.5.1 and 13.1 and adds rules 10.28 through 10.32 to the 2023 Miscellaneous Tax Resolution, establishing tax obligations for assignees designated as operators of a unified area and contractors designated as consortium operators within such areas regarding Income Tax and Value Added Tax. It requires the issuance of specific tax invoices (CFDI) incorporating a Consortium Expenses complement that details costs, expenses, and investments linked to Exploration or Development Plans approved by the Energy Secretariat. Additionally, it sets payment deadlines for shared utility and hydrocarbon extraction rights for March and April 2023, requiring payment by May 30 and June 29, 2023.
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