Executive Branch issues annex to Miscellaneous Tax Resolution on tax provisions for shares
22 enero 2021


On January 21, the Executive Branch published Annex 1-A of the Miscellaneous Tax Resolution 2021 in the Official Gazette of the Federation (DOF, in Spanish). The document lists the details regarding the tax formalities and documentation to be submitted in order to be able to benefit from the Resolution’s provisions, including those related to the disposal of shares. The provisions are already in force. 


The new procedures include the following:





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