Executive Branch publishes annexes to tax resolution and to general foreign trade rules for 2022 including courier services
5 enero 2022

MEXICO

On January 5 the Executive Branch published in the Official Gazette of the Federation two resolutions with annexes to the Miscellaneous Tax Resolution (RMF in Spanish) 2022.  The first one includes Annexes 1, 3, 5 and 7. The second one includes Annexes 20, 25-bis, 26, 27, 29, 30, 31 and 32. Also the Tax Administration Service (SAT in Spanish) published multiple annexes of the General Foreign Trade Rules For 2022. The regulations are already in force.

Below are some of the main provisions of the annexes to the Miscellaneous Tax Resolution:

  • Annex 1 includes all the forms to be followed to comply with tax obligations. This includes the forms for the declaration of payment of Income Tax on withholdings for the use of technological platforms, as well as the declaration of payment of Value Added Tax (VAT) for the provision of digital services.
  • Annex 7 includes provisions to interpret the correct application of the RMF 2022. Thus, among other points, it clarifies that courier and package services will not be subject to VAT withholding.
  • Annexes 20, 25-bis, 26, 27, 29, 30, 31 and 32 were also published. Annex 20 establishes the parameters that must be complied with when issuing a digital tax receipt by internet. 

Below are some of the main provisions of the annexes to the General Foreign Trade Rules For 2022:

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