This blog was last updated on December 22, 2021
Along with new deadlines, Mexico tax authority releases additional CRS specifications.
The Mexican Tax Administration Service (SAT) has published additional AEOI material, including a calendar with relevant deadlines and specifications for CRS transmittals.
The AEOI Calendar indicates that the FATCA and CRS testing window will now end on July 14, 2017. At that time, the production period will begin – with reports being due to SAT by August 15, 2017. Previously, Mexico’s scheduled due date had been June 30th. As of now, this change will only be effective for this filing season.
Mexico has also published additional CRS specifications for the transmittal of reports via Mexico’s portal. Mexico utilizes the CRS schema produced by the OECD, and these specifications merely serve as clarifications and guidance for creating transmittals rather than an entirely new XML schema.