Rule · SHCP · 14 Jul 2023 · DOF 5695651

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.

MexicoSecretaria de Hacienda y Credito Publico

Lineage: No known changes

RegAlert holds no document that amends or replaces this one. This is not a check that it is in force: confirm with the regulator.

Internal Regulations of the TaxAdministration Service, published…Not in RegAlertInternal Regulations of the Tax Administration Service, published in the Official Gazette of the Federation on August 24, 2015 — Not in RegAlertRegulation dated 2022-12-27Not in RegAlertRegulation dated 2022-12-27 — Not in RegAlertTax Administration Service Law,published in the Official Gazette…Not in RegAlertTax Administration Service Law, published in the Official Gazette of the Federation on December 15, 1995 — Not in RegAlertLetter 700 04 00 00 002023-099 making known the lis…2023-07-14 · this documentLetter 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 (2023-07-14)
amendssupersedesissued underrefers todashed card: not in RegAlert (or proposed)arrows run from the older text to the one that changes it
The links and the sentences they come from (3)
Issued under
  • Internal Regulations of the Tax Administration Service, published in the Official Gazette of the Federation on August 24, 2015Not in RegAlert

    “Internal Regulations of the Tax Administration Service, published in the Official Gazette of the Federation on August 24, 2015”

  • Regulation dated 2022-12-27Not in RegAlert

    “rule 12.1.5. of the Miscellaneous Tax Resolution for 2023, published in the Official Gazette of the Federation on December 27, 2022”

  • Tax Administration Service Law, published in the Official Gazette of the Federation on December 15, 1995Not in RegAlert

    “Tax Administration Service Law, published in the Official Gazette of the Federation on December 15, 1995”

More like this from SHCP

SHCP published 2 documents in the last 30 days. We email you each new one the day it's published.

Source: Secretaria de Hacienda y Credito Publico — original document · Summary generated with machine assistance and reviewed before publication; the authoritative text is the regulator's original document. How RegAlert works

In RegAlert: added · updated