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Mexico: Self disclosure of unresolved tax liabilities

Mexico: Self disclosure of unresolved tax liabilities

A program that provides for the disclosure and resolution of unsettled income tax obligations, under what might be described as “tax amnesty,” was announced 16 April 2019 in the official gazette.

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The program (Disposiciones de Carácter General que regulan los Programas de Auto Regularización (Disposiciones)) allows both corporate and individual taxpayers who are not current with their tax obligations to comply with the tax laws. The program is offered under the “money laundering” rules, and applies for tax liabilities for the period from 1 July 2013 through 31 December 2018.

To take advantage of the program, taxpayers must be current with their 2019 tax obligations and must first obtain approval from the tax administration (Servicio de Administración Tributaria). There are various procedures and prerequisites to participate in the program.


Read an April 2019 report (Spanish) prepared by the KPMG member firm in Mexico

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