On December 29, 2020, the Miscellaneous Tax Resolution for 2021 (MTR) was published in the Mexican Federal Gazette (DOF per its acronym in Spanish), which states in its transitory provisions that Annex 1-A “tax procedures” is disclosed.

On January 21, 2021, the aforementioned Annex 1-A of the MTR was published in DOF.

From a preliminary review to the publication of the aforementioned Annex, we have detected that the tax authorities have updated the requirements for various procedures, for example, in procedures such as the generation or renewal of the “e.firma” (electronic signature), It is established that the documents granted before a notary public must be registered with the Public Registry of Commerce.

Derived from the foregoing and considering that appointments for face-to-face procedures in the offices of the tax authorities are limited, we recommend verifying in published Annex 1-A the requirements applicable to the procedure to be carried out in the next few days in order to comply with them completely and avoid rejection by the authority.

We are at your disposal to review these requirements and, where appropriate, take the appropriate measures.

*        *        *        *

January 2021

Mexico City