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Sale to third parties of assets seized or prohibited from being sold by the SRI

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On October 18, 2022, the Internal Revenue Service (hereafter referred to as “IRS”) released a resolution titled “Rules for the Application of Article 200, Numeral 4 of the Tax Code Regarding Direct Sale by the Taxpayer and/or its Responsible Party” [1]. This resolution establishes the following principal points:   Application of the Resolution: By Article …

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Changes to Tax Settlements

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On October 26, 2022, the Internal Revenue Service issued Resolution number NAC-DGERCGC22-00000053, which contains several provisions on transactional agreements with the Internal Revenue Service (from now on referred to as the “IRS”) in tax matters. This resolution mainly establishes the following:   Alternative dispute resolution methods: regarding tax transactions, mediation is the only and exclusive …

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Submission of information on beneficial ownership to the SRI

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In the Fourth Supplement of the Official Gazette number 160, dated September 30, 2022, the Internal Revenue Service issued Resolution number NAC-DGERCGC22-00000046. This resolution outlines the rules for submitting information on ultimate beneficiaries and members of the corporate composition to the Internal Revenue Service. This regulation aims to promote transparency, strengthen tax control, combat corruption …

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