On October 30, 2023, the Official Gazette of the Federation, [in Spanish: el Diario Oficial de la Federación] (DOF), published the Fourth ruling regarding amendments to the General Rules of Foreign Commerce [in Spanish: las Reglas Generales de Comercio Exterior] for 2023, which amends regulation 7.1.6. and repeals section I of paragraph seven, which indicates the validity period regarding VAT and the Special Tax on Production and Services [in Spanish: IVA and IEPS respectively], and categories AA and AAA:

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I. For those who obtain registry in the Certified Company Scheme, [in Spanish: el Esquema de Certificación de Empresas], under the VAT and the Special Tax on Production and Services (IEPS) system, and categories AA or AAA, the validity period will be two and three years respectively.

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Therefore, companies that from the date of publication of this Ruling that are validly registered in the Certified Company Scheme, under the VAT and IEPS system, and categories AA and AAA, will carry out the payment of annual fees and submit their renewal notice according to their term. 

Once the latter has been submitted, what is established in terms of the aforementioned regulation will come into effect, and the renewal period will be yearly, and as such, for the 3 categories A, AA, and AAA.

This obligates companies to remain compliant with their obligations more attentively and to expect more thorough reviews by the Tax Administration Service [in Spanish: SAT].

J.A. DEL RÍO can provide you with our experts to advise you in matters concerning compliance with your legal and tax obligations. Once again, please let us know if we may be of any further assistance to you at: contacto@jadelrio.com