In the First Amendment to the Miscellaneous Tax Resolution for 2019, several changes to the rules applicable to Transfer Pricing have been introduced, which are highlighted in bold below:
3.9.1.3.
Sections III and IV
Deduction of transfer pricing adjustments in the fiscal year in which the income or deductions derived from transactions with related parties that originated them were recognized.
Comment: This rule has been modified to include the deadline for submitting deductions resulting from intercompany transactions. It now states that these adjustments must be submitted to the tax authority no later than the filing of the tax return for the fiscal year in which the transactions were carried out. This change provides greater certainty regarding the deadline for submitting these deductions as well as their validity for tax purposes.
3.9.11.
Requirements for Filing Annual Informative Declarations of Related Parties
Comment: This rule underwent significant changes. Compared to the previous Miscellaneous Tax Resolution published in the Official Gazette of the Federation (DOF) on Monday, April 29 of this year, the new provision streamlines the rule by removing previous clarifications regarding the use of tools for filing declarations and provisions related to the filing of complementary declarations. As a result, it will be necessary to seek clarification from the tax authorities regarding the current intent of the regulation.
3.9.15.
Paragraph IV
Information on the Master Annual Informative Declaration of Related Parties of the Multinational Enterprise Group
Comment: This rule has undergone a minor modification, aligning with the previous rule regarding the requirements for filing annual informative declarations of related parties. The declaration must now be filed online through the SAT Portal.
