Mexico: Third modification to miscellaneous tax resolution 2022 and tool for validation of electronic invoices data

Third resolution of modifications to the miscellaneous tax resolution 2022

Tool for validation of electronic invoices data

The third resolution of modifications to the miscellaneous tax resolution 2022 (tercera resolución de modificaciones a la resolución miscelánea fiscal 2022), published in the official gazette on 29 April 2022, adding a rule relieving entities that pay individuals for agricultural, livestock, forestry or fishing activities of the obligation to withhold 1.25% for income tax, provided that the income received by said individuals is exempt.

Special rules applicable for 2022 for agricultural, livestock, forestry or fishing activities, as well as motor transport, were also published.

In addition, a tool to validate taxpayer data in relation to CFDI 4.0 was released on the tax administration service portal. Read TaxNewsFlash

Read a May 2022 report (Spanish) prepared by the KPMG member firm in Mexico

 

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