On 29 April 2019, Annexes of the Miscellaneous Tax Resolution for fiscal year 2019 (Resolución Miscelánea Fiscal para 2019, RMF 2019) were published in the Official Gazette published.
The location of the administrative units of the Tax Administration Service (Servicio de Administración Tributaria, SAT) states under the Annex 23.
Annexes 24, 25, 25-Bis, 30, 31 and 32 refer to the following issues:
- Details information to be included in the electronic accounting records that taxpayers must submit to the SAT;
- the agreement between the Ministry of Finance of Mexico and the Department of the Treasury of the United States of America to improve international tax compliance, including with respect to FATCA;
- Creates the guidelines that financial institutions must follow to implement the OECD Standard for Automatic Exchange of Financial Account Information in Tax Matters (Common Reporting Standard);
- Stipulates technical requirements for performing volumetric controls of hydrocarbons and petroleum;
- Introduces the guidelines that service providers must apply in order to verify the functioning of equipment and software used in volumetric controls; and
- Introduces the guidelines that certification issuers must observe to determine hydrocarbon or petrol types and the octane rating of fuel.
The Miscellaneous Tax Resolution for fiscal year 2019 came into force on 30 April 2019 and will remain in force until 31 December 2019.
