Tax Administration Service publishes First Resolution of Modifications to the Miscellaneous Tax Resolution for 2021 and its Annex 1-A

Tax Administration Service (SAT)

On April 7th, was published on the Internet portal of the Tax Administration Service. The 5th Advance version of the First Resolution of Modifications to the Miscellaneous Tax Resolution for 2021, as well as a new version of its Annex 1-A, which are pending publication in the Federal Official Gazette (DOF).

Rule 13.3. and Form 307 / CFF of Annex 1-A Presentation of the information on fiscal situation, regarding operations with related parties

Taxpayers obliged to submit the information on their tax situation (ISSIF) referred to in article 32-H of the Federal Tax Code and who had carried out operations with related parties during the fiscal year 2020, are granted the option of not include the information related to the sections called “Information on transactions with related parties” and “Information on their transactions with related parties” when submitting their annual return for said year.

  • The foregoing is applicable to the extent that the following is met:
  • The taxpayer has a valid e. Signature certificate;
  • The information of the referred sections is presented no later than September 30, 2021;
  • The information is presented complete, without errors or inconsistencies;
  • The information is sent in accordance with the provisions of the 307 / CFF filing form “Presentation of information on the 2020 tax situation regarding operations with related parties” contained in Annex 1-A of the RMF.

In this regard, the filing form 307 / CFF was also added to Annex 1-A, which was published in the fifth advance version of modifications to Annex 1-A. The file establishes the procedure to carry out the presentation of the corresponding information.

Rule 13.4 Deadline for filing the annual return

The deadline for filing the annual return of natural persons residing in Mexico corresponding to the 2020 fiscal year is extended to May 31, 2021.

Read full notice (Spanish).