2024-12-12 | DOF 5745025

Added · Updated

Third Resolution of Modifications to the General Fiscal Resolution for 2024 and Annexes 1, 1-A, 14, 15 and 29

The Tax Administration Service amends rules regarding the authorization to receive deductible donations, allowing civil organizations and trusts to use documents issued by federal or local authorities valid for three years. It establishes that individuals owing annual income tax for 2023 may pay in up to six installments if filed and the first payment is made within the legal deadline, with strict penalties for default. The resolution also details the issuance of electronic invoices (CFDI) to reflect VAT and income tax incentives for businesses operating in the PODEBI industrial poles and Chetumal Free Zone, while defining procedures for applying these incentives and consequences for non-compliance or failure to apply credits.

Secretaria de Hacienda y Credito Publico logo

Mexico

Secretaria de Hacienda y Credito Publico

Click to view full text

More like this from SHCP

SHCP published 20 documents in the last 30 days. We email you each new one the day it's published.

Share