Mexico: Payment deadlines for shared utility rights, extraction of hydrocarbons

Provisions in the “Fourth Resolution of Modifications to the Miscellaneous Tax Resolution” for fiscal year 2021

Payment deadlines for shared utility rights, extraction of hydrocarbons

The tax administration (Servicio de Administración Tributaria) presented an advance version of the “Fourth Resolution of Modifications to the Miscellaneous Tax Resolution” (Cuarta Resolución de Modificaciones a la Resolución Miscelánea Fiscal—RMF) for fiscal year 2021.

Included in the RMF:

  • One measure relates to the date when the use of the bill of lading will be mandatory (1 January 2022).
  • Another measure establishes 30 December 2021 as the payment deadline for October 2021 declarations relating to shared utility rights and the extraction of hydrocarbons.

These provisions are effective once published in the official gazette.

Read a November 2021 report (Spanish) prepared by the KPMG member firm in Mexico

 

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