On April 1, 2019, the tenth resolution amending the 2018 Miscellaneous Tax Resolution was published, introducing rule 2.8.5.7. This rule allows taxpayers not to submit transfer pricing information through the relevant annexes of the DISIF/ISIF, provided they submit the information in Annex 9 of the DIM (Declaration of Transactions with Foreign-Related Parties).
Annex 9 must include transactions with domestic-related parties in each of the required data fields. It is crucial that, before opting for this alternative, taxpayers assess the different information requirements both in the transfer pricing annexes of the DISIF/ISIF and in Annex 9 itself.
We remain at your service to assist you with any questions regarding this important provision.
https://www.sat.gob.mx/normatividad/37375/versiones-anticipadas-de-las-rmf
