Today, March 23, 2018, the Tax Administration Service (SAT) published the anticipated version of Miscellaneous Rule 3.9.18, as part of the first resolution of amendments to the current Miscellaneous Tax Resolution. This rule notifies that taxpayers who have not opted to have their financial statements audited for tax purposes and are required to file the information return on transactions with related parties residing abroad, as stipulated in Articles 76-X and 110-X of the Income Tax Law, may submit this return by June 30, 2018.
Additionally, the SAT clarifies that taxpayers subject to the aforementioned obligation and also required to file the local information return, as provided in Article 76-A of the Income Tax Law applicable at the close of the 2017 fiscal year, may also submit this return by June 30, 2018.
Below is a transcription of the Miscellaneous Rule and a link to the SAT portal referring to Miscellaneous Rule 3.9.18:
http://www.sat.gob.mx/informacion_fiscal/normatividad/Paginas/RMF_2018_versiones_anticipadas.aspx
3.9.18 Deadline for Filing Information on Related Parties Residing Abroad for Taxpayers Who Do Not Opt to Have Their Financial Statements Audited
For the purposes of Articles 76, Section X, and 110, Section X of the Income Tax Law, in relation to the provisions of Rule 2.8.4.1., taxpayers who do not opt to have their financial statements audited for tax purposes may file the corresponding information for the relevant fiscal year, as referred to in these sections, contained in Annex 9 of the DIM, no later than June 30 of the year immediately following the end of the fiscal year in question, provided that, where applicable, there is consistency with the information declared under Article 76-A, Section II of the Income Tax Law. Accordingly, taxpayers may submit the latter declaration no later than June 30 of the year immediately following the end of the fiscal year in question.
CFF 32-A, LISR 76, 76-A, 110, RMF 2018 2.8.4.1.
