MARCH 31, 2024, DEADLINE FOR FILING

THE LIST OF PARTNERS, SHAREHOLDERS OR ASSOCIATES RESIDING ABROAD WHO CHOOSE NOT TO REGISTER IN THE FEDERAL TAXPAYERS’ REGISTRY (FORM 96).

Pursuant to Section A, fourth paragraph of Article 27 of the Federal Tax Code, in connection with number 28, section III, of its Regulations, March 31, 2024, will be the deadline for filing the list of foreign partners who opted not to register in the Federal Taxpayers’ Registry.

This must be done in terms of form 139/CFF “Statement of relationship of partners, shareholders or associates residing abroad of legal entities residing in Mexico that choose not to register in the RFC (Official Form 96)”.

On the other hand, we take this opportunity to remind you that as of January 1, 2020, Section VI of Section B of Article 27 of the Federal Tax Code, imposes on corporations the obligation to file with the Federal Taxpayers Registry, a notice informing the name and code of the partners or shareholders, each time there is a modification of their participation in the company, or the incorporation of a new one, which must be done within 30 business days following the change or incorporation.

In relation to the aforementioned obligations, they must consider that, when there is a change in the shareholding structure, the following must also be considered.

  • Publish the notice of changes in the structure using the electronic system established by the Ministry of Economy.
  • Mexican companies with foreign investment must comply with the filing of quarterly notices and annual reports established in the Foreign Investment Law and its Regulations.  

 

We hope you find this information useful, and we remain at your disposal for any questions or comments you may have.

Sincerely yours,

ILC Integral Legal Consulting, S.C.