Rule · SHCP · 12 Jan 2023 · DOF 5676810

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.

MexicoSecretaria de Hacienda y Credito Publico

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Rule 12.1.5Not in RegAlert · 2022Rule 12.1.5 — Not in RegAlert · 2022Office Letter 700 04 00 00 002023-012 Publishing the List …2023-01-12 · this documentOffice 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 (2023-01-12)
amendssupersedesissued underrefers todashed card: not in RegAlert (or proposed)arrows run from the older text to the one that changes it
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Issued under
  • Rule 12.1.5Not in RegAlert · 2022

    “Rule 12.1.5. of the Current Fiscal Miscellaneous Resolution, published in the Official Gazette of the Federation on December 27, 2022”

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