{"id":754,"date":"2020-01-18T02:16:36","date_gmt":"2020-01-18T02:16:36","guid":{"rendered":"https:\/\/qcgtransferpricing.com\/en\/?p=754"},"modified":"2025-03-16T13:52:03","modified_gmt":"2025-03-16T19:52:03","slug":"miscellaneous-tax-resolution-for-2020","status":"publish","type":"post","link":"https:\/\/qcgtransferpricing.com\/en\/blog\/miscellaneous-tax-resolution-for-2020\/","title":{"rendered":"Miscellaneous Tax Resolution for 2020"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">On January 9 of this year, through a publication in the Official Gazette of the Federation, Annexes 3, 5, 7, 8, and 11 of the Miscellaneous Tax Resolution for 2020 were modified. Among the modifications, the repeal of various rules from the aforementioned annexes stands out.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Regarding transfer pricing matters, no modifications were found in the regime that could alter the obligations of taxpayers conducting transactions with related parties. The regulatory and non-binding criteria related to the regime are as follows:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">ANNEX 3 OF THE MISCELLANEOUS TAX RESOLUTION 2020<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">Non-binding Income Tax Law (LISR) Criteria<\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>4\/ISR\/NV<\/strong> \u2013 Royalties for intangible assets originated in Mexico, paid to related parties residing abroad.<\/li>\n\n\n\n<li><strong>39\/ISR\/NV<\/strong> \u2013 Recognition of unique and valuable contributions. These must be acknowledged in transfer pricing analyses to demonstrate that, in transactions carried out with related parties, the taxable income and authorized deductions were determined considering the prices and amounts of consideration that would have been used with or between independent parties in comparable transactions.<\/li>\n\n\n\n<li><strong>40\/ISR\/NV<\/strong> \u2013 Modifications to the value of transactions with related parties within the interquartile range.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">ANNEX 7 OF THE MISCELLANEOUS TAX RESOLUTION FOR 2020<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">Compilation of Regulatory Criteria<\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>9\/CFF\/N<\/strong> \u2013 Resolution of consultations regarding the methodology used in determining the prices or amounts of consideration in transactions with related parties. Subjects that may submit inquiries.<\/li>\n\n\n\n<li><strong>26\/ISR\/N<\/strong> \u2013 Thin capitalization. The exchange loss accrued due to foreign currency fluctuation, which arises from debt amounts exceeding three times the capital of the taxpayers and originates from debts contracted with related parties abroad, is not deductible.<\/li>\n\n\n\n<li><strong>32\/ISR\/N<\/strong> \u2013 Legal entities conducting transactions with related parties residing in Mexico. Documentation and supporting information that must be retained.<\/li>\n\n\n\n<li><strong>33\/ISR\/N<\/strong> \u2013 Legal entities. Concept of related parties.<\/li>\n\n\n\n<li><strong>34\/ISR\/N<\/strong> \u2013 Legal entities conducting transactions with related parties regardless of their tax residence. Compliance with obligations.<\/li>\n\n\n\n<li><strong>35\/ISR\/N<\/strong> \u2013 Legal entities conducting transactions with related parties. Application of OECD Guidelines.<\/li>\n\n\n\n<li><strong>57\/ISR\/N<\/strong> \u2013 Simulation of legal acts in transactions between related parties. It can be determined for income derived from a source of wealth in the country by any person liable for tax payment.<\/li>\n\n\n\n<li><strong>60\/ISR\/N<\/strong> \u2013 Maquiladora operation for the purposes of the IMMEX Decree. Percentage of machinery and equipment used.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The original publication can be consulted here: <a href=\"https:\/\/www.dof.gob.mx\/nota_detalle.php?codigo=5583666&amp;fecha=09\/01\/2020\">Official Gazette of the Federation<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">We remain at your service for any clarification regarding this matter.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>On January 9 of this year, through a publication in the Official Gazette of the Federation, Annexes 3, 5, 7, 8, and 11 of the Miscellaneous Tax Resolution for 2020 were modified. Among the modifications, the repeal of various rules from the aforementioned annexes stands out. Regarding transfer pricing matters, no modifications were found in [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[5],"class_list":["post-754","post","type-post","status-publish","format-standard","hentry","category-news","tag-precios-de-transferencia"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.8 (Yoast SEO v26.9) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Miscellaneous Tax Resolution for 2020 - QCG Transfer Pricing<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/qcgtransferpricing.com\/en\/blog\/miscellaneous-tax-resolution-for-2020\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Miscellaneous Tax Resolution for 2020\" \/>\n<meta property=\"og:description\" content=\"On January 9 of this year, through a publication in the Official Gazette of the Federation, Annexes 3, 5, 7, 8, and 11 of the Miscellaneous Tax Resolution for 2020 were modified. 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