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Mexico: Changes to VAT rules, other tax provisions

Mexico: Changes to VAT rules, other tax provisions

The second resolution of modifications to the Miscellaneous Resolution for 2020 (“Segunda Resolución de Modificaciones a la Resolución Miscelánea”) includes amendments to various tax measures. These amendments were published 24 July 2020 in the official gazette, but previously released on the tax administration’s website.


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Among the amendments are the following items:

  • Requirements for digital tax certificates issued through the internet with regard to donations related to medical or financial support to address or mitigate the coronavirus (COVID-19) pandemic
  • Rules for value added tax (VAT) withholding at a rate of 4% with respect to the provision of personnel in instances when the rules for the tax incentives for the northern border region (Decreto de estímulos fiscales de la región fronteriza norte) apply
  • Rules for VAT refunds when there is a favorable balance
  • Changes to the VAT refund system for companies that have certifications for VAT and the special tax on production and services (IEPS)
  • Rules for tax receipts for sales or services related to hydrocarbons and petroleum products
  • Rules for foreign residents that provide digital services in Mexico—read TaxNewsFlash

Read a July 2020 report (Spanish) prepared by the KPMG member firm in Mexico

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