Regulatory Alerts2023-01-12 | DOF 5676810Added
Office Letter 700 04 00 00 00 2023-012 Publishing the List of Digital Service Providers Registered in the Federal Taxpayer Registry Pursuant to Article 18-D of the Value Added Tax Law
The Central Administration of Registry Operation publishes the list of foreign residents without a permanent establishment in Mexico who provide digital services and are registered in the Federal Taxpayer Registry. This action fulfills the obligation under Article 18-D of the Value Added Tax Law and Rule 12.1.5 of the Current Fiscal Miscellaneous Resolution to disclose the list bimonthly by the first 10 days of January, March, May, July, September, and November. The attached Annex 1 contains 177 entities updated to the sixth bimonthly period of 2022 with a cut-off date of December 31, 2022, including their legal name, trade name, city and country of origin, and RFC registration date.
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