Rule · SHCP · 18 Jan 2024 · DOF 5714614

Notice 700 04 00 00 00 2024-002: Publication of the List of Digital Service Providers Registered in the Federal Taxpayer Registry under Article 18-D of the VAT Law

The Tax Administration Service publishes the list of 201 foreign residents without a permanent establishment in Mexico who provide digital services to recipients in Mexico and are registered in the Federal Taxpayer Registry. This list, updated for the second semester of 2023 with data as of December 31, 2023, includes the legal name, commercial name, city and country of origin, registration date, and tax ID for each provider. The publication fulfills the obligation under Article 18-D of the Value Added Tax Law to disclose this information biannually in the Official Gazette and on the Service's website.

MexicoSecretaria de Hacienda y Credito Publico

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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 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 RegAlertNotice 700 04 00 00 002024-002: Publication of the …2024-01-18 · this documentNotice 700 04 00 00 00 2024-002: Publication of the List of Digital Service Providers Registered in the Federal Taxpayer Registry under Article 18-D of the VAT Law (2024-01-18)
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 (2)
Issued under
  • Internal Regulations of the Tax Administration Service, published in the Official Gazette of the Federation on August 24, 2015Not in RegAlert

    “1, 2, first paragraphs, section B, fraction VII, subparagraph d), and second, 5, first paragraph, 33, section D, in relation to article 32, first paragraph, fraction XXXIII, of the Internal Regulations of the Tax Administration Service, pu…”

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

    “articles 16, first paragraph of the Political Constitution of the United Mexican States; 1, 7, fraction XVIII and 8, fraction III of the Tax Administration Service Law, published in the Official Gazette of the Federation on December 15, 19…”

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