MEXICO

On November 18, the Secretariat of Finance and Public Credit (SHCP in Spanish), published the Third Resolution of Modifications to the Miscellaneous Tax Resolution 2021 with modifications regarding the payment of taxes for digital services and transportation of goods. The text provides the procedure to be complied with by foreign companies that provide digital services for the payment of their contributions, as well as the documentation to be provided by those providing package delivery services. The text is already in force. 

As of this publication, those foreign companies that provide digital services must use the bank accounts created by the Treasury of the Federation (TESOFE in Spanish) to pay their tax charges.

On the other hand, the text establishes that those who provide merchandise transportation services may accredit the transportation of these goods through the printed representation, or in digital format, of the Digital Tax Receipt by Internet (CDFI in Spanish) that must contain the corporate name and tax domicile of the taxpayer, among other relevant information, in accordance with the requirements established in Article 29-A of the Federal Tax Code.