Regulatory Alerts2023-05-25 | DOF 5689950Added
Third Resolution of Modifications to the Miscellaneous Tax Resolution for 2023
This resolution amends Rule 13.1, fractions III and IV, of the Miscellaneous Tax Resolution for 2023 regarding the declaration of payment for rights on shared profits and hydrocarbon extraction. It establishes that total amounts for February 2023 and March 2023 must be declared no later than May 30, 2023. The resolution enters into force the day following its publication in the Official Gazette of the Federation (DOF), with provisions announced on the SAT Portal taking effect under Rule 1.8 of the 2023 RMF.

DOF: 25/05/2023
THIRD Resolution of Modifications to the Miscellaneous Tax Resolution for 2023
In the margin a seal with the National Shield, which says: United Mexican States.- TREASURY.- Secretariat of Finance and Public Credit.- Tax Administration Service.
THIRD 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, fraction I, subsection g) of the Federal Fiscal Code; 14, fraction III of the Tax Administration Service Law, and 8 of the Internal Regulations of the Tax Administration Service it is resolved:
SOLE. Rule 13.1., fraction III, is amended, and rule 13.1., fraction IV, is added, of the Miscellaneous Tax Resolution for 2023, to read as follows:
Declaration of payment of the rights for the shared profit and extraction of hydrocarbons
13.1.
...
I.
...
II.
...
III.
Those relating to the total amounts of the rights for the shared profit and extraction of hydrocarbons, regarding the month of February 2023, no later than May 30, 2023.
IV.
Those relating to the total amounts of the rights for the shared profit and extraction of hydrocarbons, regarding the month of March 2023, no later than May 30, 2023.
...
LISH 42, 44, RMF 2023 2.8.3.1., Twenty-Fourth Transitory Article
Transitory Articles
Sole.
This Resolution shall enter into force the day following its publication in the DOF. Regarding the provisions disclosed in advance on the SAT Portal, their content shall take effect in terms of rule 1.8., third paragraph of the RMF for 2023.
Sincerely.
Mexico City, May 19, 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, signs the General Legal Administrator, Lic. Ricardo Carrasco Varona .- Signature.
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