2023-07-14 | DOF 5695651

Added · Updated

Letter 700 04 00 00 00 2023-099 making known the list of Digital Service Providers registered in the Federal Taxpayer Registry, under Article 18-D, first paragraph, section I of the current Value Added Tax Law

This document publishes the list of foreign residents without a permanent establishment in Mexico providing digital services to recipients in national territory who are registered in the Federal Taxpayer Registry (RFC), as required by Article 18-D of the Value Added Tax Law. The list, updated as of June 30, 2023, for the third bimonthly period of 2023, includes the corporate name, trade name, city and country of origin, registration date, and RFC key for each provider, and must be published bimonthly by the first 10 days of January, March, May, July, September, and November under Rule 12.1.5 of the 2023 Miscellaneous Tax Resolution. The Central Administration of Registry Operations of the Tax Administration Service (SAT) releases this information on its website and in the Official Gazette of the Federation, adhering to confidentiality principles under Article 69 of the Federal Fiscal Code.

Secretaria de Hacienda y Credito Publico logo

Mexico

Secretaria de Hacienda y Credito Publico

Click to view full text

More like this from SHCP

SHCP published 20 documents in the last 30 days. We email you each new one the day it's published.

Share