Sixth Resolution of Modifications to the Miscellaneous Tax Resolution for 2023 — SHCP — MX

DOF: 28/09/2023

SIXTH Resolution of Modifications to the Miscellaneous Tax Resolution for 2023

In the margin a seal with the National Shield, which says: United Mexican States.- FINANCE.- Ministry of Finance and Public Credit.- Tax Administration Service.

SIXTH RESOLUTION OF MODIFICATIONS TO THE MISCELLANEOUS TAX RESOLUTION FOR 2023

Based on articles 16 and 31 of the Organic Law of the Federal Public Administration; 33, section I, subsection g) of the Federal Fiscal Code; 14, section III of the Tax Administration Service Law and 8 of the Internal Regulations of the Tax Administration Service, it is resolved:

FIRST. Rule 13.1, fractions VII, VIII and IX of the Miscellaneous Tax Resolution for 2023 are added, to read as follows:

Payment declaration of rights for shared profit and hydrocarbon extraction

13.1.

...

I. to VI. ...

VII.

Those relating to the total amounts of rights for shared profit and hydrocarbon extraction, regarding the month of June 2023, no later than July 28, 2023.

VIII.

Those relating to the total amounts of rights for shared profit and hydrocarbon extraction, regarding the month of July 2023, no later than September 28, 2023.

IX.

Those relating to the total amounts of rights for shared profit and hydrocarbon extraction, regarding the month of August 2023, no later than October 20, 2023.

...

LISH 42, 44, RMF 2023 2.8.3.1., Twenty-Fourth Transitional Article

SECOND.

Transitional Articles Tenth and Sixteenth, first paragraph of the RMF for 2023 are reformed, to read as follows:

Tenth.

For the purposes of articles 29, last paragraph, 84, section IV, subsection d) and 103, section XXII of the CFF, in relation to Section 2.7.7., it is understood that those taxpayers who issue the CFDI with Carta Porte complement until December 31, 2023 and this does not have all the requirements contained in the various "Fill Instructions for the CFDI to which the Carta Porte complement is incorporated", published on the SAT Portal, comply with tax provisions.

Sixteenth.

For the purposes of rule 2.6.1.4., fraction IV, taxpayers obligated to keep volumetric controls may present a single certificate of the correct operation and functioning of the equipment and computer programs that endorse the fiscal years 2022 and 2023, until December 31, 2023, in accordance with what is indicated in procedure sheet 283/CFF "Volumetric Controls Notices", contained in Annex 1-A, provided they keep as part of their accounting the guides, instructions, work methods or manufacturer manuals for the correct measurement of the Hydrocarbon or Petroleum Product in question and, in case their equipment and measurement systems are or have been subjected to any verification, keep the documentation that accredits compliance with obligations regarding measurement of hydrocarbons and petroleum products, regarding the following provisions:

...

Sole Transitional Article.

This Resolution shall enter into force the day following its publication in the DOF.

Regarding provisions made known in advance on the SAT Portal, their content shall take effect in terms of rule 1.8, third paragraph.

Sincerely.

Mexico City, September 25, 2023. - In substitution for the absence of the Head of the Tax Administration Service, based on article 4, first paragraph of the Internal Regulations of the Tax Administration Service, the General Legal Administrator signs, Attorney Ricardo Carrasco Varona .- Initials.

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BY DATE

INDICATORS

Exchange Rate and Rates as of 26/08/2026

DOLLAR

16.9460 UDIS

8.807698 TIIE 28 DAYS

6.7559% TIIE 91 DAYS

6.7931% TIIE 182 DAYS

6.8474% TIIE FUNDING

6.50%

SURVEYS

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