Regulatory Alerts2023-09-28 | DOF 5703230Added
Sixth Resolution of Modifications to the Miscellaneous Tax Resolution for 2023
This resolution adds fractions VII, VIII, and IX to rule 13.1 of the 2023 Miscellaneous Tax Resolution, establishing deadlines for declaring payments of shared profit and hydrocarbon extraction rights for June, July, and August 2023. It reforms Transitional Articles Tenth and Sixteenth to allow taxpayers to issue CFDI with Carta Porte complement without full fill requirements until December 31, 2023, and to submit a single volumetric control certificate for fiscal years 2022 and 2023 by the same date. The resolution enters into force the day following its publication in the DOF.
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