The declaration of the list of partners, shareholders or associates residing abroad of legal entities residing in Mexico that choose not to register in the Federal Taxpayers Registry (RFC), in accordance with the fourth paragraph of Article 27 of the Federal Tax Code, must be filed within the first three months following the end of each fiscal year.
The form must contain a list of the partners, shareholders or associates residing abroad, indicating their domicile, tax residence and tax identification number. This information must be submitted before the Tax Administration Service (SAT) Portal.
The tax obligation of Mexican corporations referred to in this article must be filed no later than the last business day of March 2024.
The process will be considered as submitted when the information complies with the above and is contained exclusively in the official form 96, so it will not be necessary to wait for a response from the tax authority, only if inconsistencies are detected in the information, this will be informed through the page of the SAT for correction.
In VAHG we provide support to advise our clients on tax matters in a timely manner. In case you require additional information or if you would like VAHG to review the particular implications for your company, please contact our lawyers mentioned below:
Elvia Ríos Saldaña | Socia
+52 (33) 38171731 Ext 228 | erios@vahg.mx
**The publication of this document does not constitute legal, accounting or professional advice of any kind, nor is it intended to be applicable to particular cases. This document refers to laws applicable in Mexico.