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11 April 2019

Mexico: New amendments to Miscellaneous Tax Regulations on tax incentives for the northern border region are effective

The Mexican Tax Administration (SAT for its Spanish acronym) published the Ninth Resolution of Amendments to the 2018 Miscellaneous Tax Regulations (MTRs) in the Official Gazette on 9 April 2019. The amendments are effective as of that date. In general, the published amendments to the MTRs adopt the draft provisions previously released by the SAT. (For more information on the MTRs and the tax incentives for the northern border zone, see EY Global Tax Alert, Mexican Tax Administration issues amendments to Miscellaneous Tax Regulations on tax incentives for the northern border region, dated 2 April 2019.)

The amendments extend the deadline for filing the notice to enroll in the value added tax (VAT) registry from 7 February 2019 to 30 June 2019. The amendments also clarify that: (1) taxpayers included on the list of non-compliant taxpayers as a result of the cancellation of fines may apply for the VAT tax incentive; (2) taxpayers that have performed any business with non-compliant taxpayers may request the income tax and VAT incentives, provided they stop doing business with those taxpayers before submitting the request and supporting documentation; and (3) certain tax incentives may be combined with the income tax incentive for the northern border region.

For additional information with respect to this Alert, please contact the following:

Ernst & Young LLP (United States), Latin American Business Center, New York
  • Ana Mingramm | ana.mingramm@ey.com
  • Enrique Perez Grovas | enrique.perezgrovas@ey.com
  • Calafia Franco | calafia.francojaramillo@ey.com
  • Jose Manuel Ramirez | jose.manuel.ramirez@ey.com
  • Pablo Wejcman | pablo.wejcman@ey.com
Ernst & Young LLP (United States), Latin American Business Center, Chicago
  • Alejandra Sanchez | alejandra.sanchez@ey.com
Ernst & Young LLP (United States), Latin American Business Center, Miami
  • Terri Grosselin | terri.grosselin@ey.com
Ernst & Young, LLP (United States), Latin America Business Center, San Diego
  • Ernesto Ocampo | ernesto.ocampo@ey.com
  • Elias Adam | elias.adambitar@ey.com
Ernst & Young LLP (United States), Latin America Business Center, Houston
  • Francisco Noguez | javier.noguez@ey.com
Ernst & Young LLP (United Kingdom), Latin American Business Center, London
  • Jose Padilla | jpadilla@uk.ey.com
  • Lourdes Libreros | lourdes.libreros@uk.ey.com
Ernst & Young Tax Co., Latin American Business Center, Japan & Asia Pacific
  • Raul Moreno, Tokyo | raul.moreno@jp.ey.com
  • Luis Coronado, Singapore | luis.coronado@sg.ey.com

ATTACHMENT

Document ID: 2019-5519

 
 

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