
In accordance with Section A, fourth paragraph of Article 27 of the Federal Fiscal Code, in relation to numeral 28, section III of its Regulation, March 31, 2023 is the deadline for submitting the list of foreign resident partners who have chosen not to register with the Federal Taxpayer Registry.
This must be done in accordance with the procedure form 139/CFF “Declaration of the list of foreign resident partners, shareholders or members of Mexican resident legal entities who choose not to register with the RFC (Official Form 96).”
On the other hand, we would like to remind you that as of January 1, 2020, section VI of Section B of Article 27 of the Federal Fiscal Code imposes on legal entities the obligation to submit to the Federal Taxpayer Registry a notice informing the name and key of the partners or shareholders, each time there is a change in their participation in the company or the incorporation of a new one, and must do so within the following 30 business days after the change or incorporation.
Regarding the obligations mentioned above, please note that in the event of a change in the shareholding structure, you must also do the following:
Mexican companies with foreign investment must comply with the quarterly notices and annual reports established in the Foreign Investment Law and its Regulation.
We hope that this information is useful to you and we are at your disposal for any questions or comments you may have regarding this matter.
Sincerely,
ILC Integral Labor Consulting, S.C.