Tax Reform 2021
On December 8, 2020, the Decree amending, adding and repealing several provisions of the Income Tax Law, the Value Added Tax Law and the Federal Tax Code (the “Decree”) was published in the Official Gazette of the Federation (“DOF”), which became effective on January 1, 2021.
Informative Note – Changes in the SCT’s organizational structure
On November 2, 2020, the Secretary of Communications and Transportation published in the Official Gazette of the Federation (hereinafter, “DOF”) the Agreement delegating powers in matters of communications and technological development, as well as in matters of railroad and multimodal development under the jurisdiction of the Ministry of Communications and Transportation (hereinafter, the “Agreement”), the […]
COFECE files constitutional controversy
On June 22, 2020, the Federal Economic Competition Commission (“COFECE”) issued a statement informing that it filed before the Supreme Court of Justice of the Nation (“SCJN”), a constitutional controversy against the Agreement issuing the Reliability, Safety, Continuity and Quality Policy in the National Electric System, issued by the Ministry of Energy, published in the […]
First resolution of modifications to the miscellaneous tax resolution for 2020
On May 12, 2020, the First Resolution of Amendments to the Miscellaneous Tax Resolution for 2020 was published in the Official Gazette of the Federation.
SAT suspends deadlines and legal terms
On May 4, 2020, the sixth anticipated version of the First Resolution of Amendments to the Miscellaneous Tax Resolution for 2020 was published on the Tax Administration Service (“SAT”) website.
Deadline extended for public servants to file the declaration of assets and interests statement
The Ministry of Public Function (“SFP”), issued an Agreement, published in the Official Gazette of the Federation on April 22, 2020 (the “Agreement”), extending the deadlines set forth in Article 33 of the General Law of Administrative Responsibilities, to file declarations of net worth and interests in 2020, due to the measures to prevent and […]
Extension of time to file annual tax returns
Pursuant to Article 150 of the Income Tax Law, individuals who obtain income in a calendar year, except for exempt income and income for which definitive tax has been paid, are required to pay the annual tax through a tax return to be filed in April of the following year.
Modification of the Agreement establishing extraordinary actions to address the sanitary emergency generated by the SARS-CoV2 virus (COVID-19)
On April 21, 2020, the “Agreement amending the similar agreement establishing extraordinary actions to address the health emergency generated by the SARS-CoV2 virus, published on March 31, 2020” (the “New Agreement”) was published in the Official Gazette of the Federation.
The National Infrastructure Information System is created
On October 28, 2019, the Guidelines for the delivery, registration and consultation of information for the conformation of the National Infrastructure Information System (the “SNII”), which were previously approved by the Plenary of the Federal Telecommunications Institute (the “Guidelines”), were published in the Official Gazette of the Federation.
Tax remission is eliminated
The Decree became effective the day after its publication, i.e. May 21, 2019, and will be in force until 2024.