Regulatory Alerts2023-12-05 | DOF 5710350Added · Updated
Ninth Resolution of Modifications to the General Fiscal Resolution for 2023 and Annex 1-A
This resolution amends the General Fiscal Resolution for 2023 by adding definitions for the PODEBI, Relocation, and OTIS decrees and establishing detailed rules for applying their tax incentives. It mandates specific provisional income tax filing procedures for individuals and corporations benefiting from the PODEBI decree, requires precise accounting segregation for PODEBI-related income and deductions, and sets documentation standards for proving the newness of fixed assets. Additionally, it introduces requirements for export sector taxpayers to file a notice and maintain specific records to claim immediate deduction of investments and additional training expense deductions.
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