Mexico: New reporting required by taxpayers - KPMG Global
Share with your friends

Mexico: New reporting required by taxpayers, permanent establishments

Mexico: New reporting required by taxpayers

There are new measures requiring the reporting of certain taxpayer information as regards taxable profits or losses and assets.


Related content

The “Fifth Resolution of Modifications to the Miscellaneous Fiscal Resolution” (Quinta resolución de modificaciones a la Resolución Miscelánea Fiscal para 2017) establishes new rules for taxpayer reporting—including rules for reporting data regarding a permanent establishment (PE). Under the new measures, there are rules for the reporting of:

  • Accumulated tax profits or losses
  • Capital stock or equity subscribed to and paid for at the close of the fiscal year 
  • “Material assets” (unless there is a requirement for reporting in the jurisdiction where the PE is located)


Read a 2017 report (Spanish) prepared by the KPMG member firm in Mexico

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Want to do business with KPMG?


Request for proposal