On April 13, 2018, the Tax Administration Service (SAT) published the new anticipated version of the First Resolution of Amendments to the Miscellaneous Tax Resolution for 2018 and its Annex 1-A. This document includes Rule 3.9.18, which extends the deadline for filing the informative tax return on transactions with related parties residing abroad to June 30, 2018, for taxpayers who have not opted to have their financial statements audited for tax purposes.
The deadline extension is granted provided there is consistency between the informative tax return on transactions with related parties and the local return required under Article 76-A of the Mexican Income Tax Law (LISR). This local return may also be filed on June 30 of the fiscal year immediately following the one being reported.
Here is the link to the Miscellaneous Tax Resolution:
http://sat.gob.mx/informacion_fiscal/normatividad/Paginas/RMF_2018_versiones_anticipadas.aspx
