As in 2018, we need to consider the obligation to file, together with the Income Tax Annual Return, the form called Exhibit 9 of the Multiple Informative Return, under the grounds of Section X of article 76 of the Income Tax Act and the Information on Tax Status (ISSIF), which is established on article 32-H of the Federal Tax Code.
During 2017, the Tax Administration Service (SAT) published, under an amendment to the Federal Tax Code and a general rule, that the obligation to file ISSIF Return shall be deemed in compliance on the same date as the annual Income Tax return. The aforesaid changes continue in effect for the 2018 fiscal year.
Due to the foregoing, taxpayers shall file, no later than March 31, 2018, or on the same date, the following tax returns:
Income Tax Return for the 2018 fiscal year
Exhibit 9 (DIM) information on transactions with related parties residing abroad during 2018.
Taxpayers opting to have their financial statements audited for 2018, shall be found in compliance with the obligation to file the ISSIF Return, pursuant to the last paragraph of article 32-A of the Income Tax Act (LISR) and may file Exhibit 9 no later than July 15, 2019.
Please contact us if you have any question or comment in this regard.