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Mexico: New tax obligations with respect to hydrocarbons

Mexico: New tax obligations, hydrocarbons

The upper chamber of the Mexican Congress in April 2018 passed legislation that is intended to strengthen the monitoring and control of the hydrocarbon and oil supply chain.


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The legislation includes measures that affect the obligations of taxpayers participating in the hydrocarbon sector, if the taxpayers are involved in activities such as manufacturing, production, processing, transportation, storage, distribution, and disposal of any type of hydrocarbon or oil product. 

There are provisions addressing equipment and computer programs for conducting volumetric controls as well as laboratory testing for determining the type of petroleum, oil or gasoline. The equipment and computer programs to verify these controls, as well as laboratory testing, must be obtained or approved from persons authorized by the tax administration (SAT). There are provisions to enhance the verification authority of the tax administration, as well as increased penalty provisions for infractions.


Read a May 2018 report (Spanish) prepared by the KPMG member firm in Mexico

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