Mexico: the SAT published the Resolution that establishes administrative facilities for the tax obligations compliant of the taxpayers of the primary sector which includes a new supplement.

Maria del Carmen
April 3, 2023

Mexico: the SAT published the Resolution that establishes administrative facilities for the tax obligations compliant of the taxpayers of the primary sector, of Ground Transportation of Federal Freight, Foreign Passenger and Tourism, as well as Ground Transportation of Materials Freight and Urban and Suburban Passengers, in which it announced the use of a new complement called “Liquidation Complement”, which will be mandatory from the 30 days following that published in the SAT Portal.

This Complement must be attached to the CFDI of withholdings and payment information when the taxpayers mentioned above issue the settlements to their members.

RESOLUCION

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Author

Maria del Carmen

Maria del Carmen is a regulatory counsel at Sovos. Based in Chile and originally from Mexico, she obtained a Law Degree and a specialization degree in Tax Law in her home country. She also has a Master’s degree in Tax Law from the Panamerican University Mexico, and an International Tax Law Diploma with ITAM and Duke University. Having worked in the SAT for seven years, and in the Pemex tax team, she has gained extensive experience of tax regimes across Latin America.
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