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ARTICLES

LEGAL RESOURSES

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    • TRANSITORY DISPOSITIONS OF THE VALUE ADDED TAX LAW (LEY DEL IMPUESTO AL VALOR AGREGADO)

    In relation to the modifications referred to in Article Three of this Decree, the following shall apply:

  • The additions of article 1-A BIS (LIVA: Art. 1A Bis), fourth paragraph of article 16 (LIVA: Art. 16) and Chapter III BIS of the Value Added Tax Law (Ley del Impuesto al Valor Agregado) will enter into force on June 1st, 2020.

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  • The Service Tax Administration (Servicio de Administración Tributaria) will issue the general rules referred to in Chapter III BIS of the Value Added Tax Law (Ley del Impuesto al Valor Agregado) no later than January 31, 2020.

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  • For the purposes of the provisions of article 18-D of the Value Added Tax Law (Ley del Impuesto al Valor Agregado), residents abroad without an establishment in Mexico that at the date of entry into force of the provisions to which referred to in section I of this article, they are already providing digital services to receivers located in national territory, they must comply with the obligations referred to in sections I and VI of article 18-D , no later than June 30, 2020

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  • For the purposes of the provisions of article 18-M , section V of the Value Added Tax Law (Ley del Impuesto al Valor Agregado), the taxpayers who, on the date of entry into force of the provisions referred to in section I of this article, are already receiving charges for the activities held by the people referred to in article 18-J of said ordinance, they must submit the notice no later than June 30, 2020.

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  • For the purposes of the provisions of article 18-J , section II, subsection c) of the Value Added Tax Law (Ley del Impuesto al Valor Agregado), during 2020, the residents abroad without an establishment in Mexico that provide the services in which it refers to Article 18-B , section II of said Law, replaces the digital tax receipt online of the withholding and payment information, may issue a proof of the withholding that meets the requirements established by the Service Tax Administration (Servicio de Administración Tributaria) by means of general rules that allow identifying, among other aspects, the amount, concept, type of operation and the federal taxpayer registration of the person to whom the tax is withheld.