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.

Andres Landerretche
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

Andres Landerretche

Andrés es el Director de Análisis y Diseño Regulatorio en América Latina. Es licenciado en Derecho por la Universidad de Chile y tiene un LLM en Derecho Internacional por el Kings College de Londres. Andrés tiene más de 20 años de experiencia internacional trabajando en el servicio diplomático chileno, con destinos en Sudáfrica y en las Naciones Unidas en Nueva York. Tiene una importante experiencia en asuntos corporativos, cumplimiento, comunicaciones y relaciones comunitarias en Chile, Brasil, Colombia, Perú, Sudáfrica y Australia.
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