Today, March 23, 2018, The Tax Administration Service (SAT) published the anticipated version of the miscellaneous rule 3.9.18, of the first resolution of the modifications to the current miscellaneous resolution, which notifies taxpayers who opted out to presenting their statutory tax return, and are required to submit informational returns for operations with related parties resident abroad, in terms dictated by the MITL articles 76-X and 110-X, may submit said return by 30 June, 2018.

 

Additionally, the SAT notifies taxpayers who have the aforementioned obligation, and are also required to submit the local informative return, stated in article 76-A of the MITL valid to the close of Fiscal Year 2017, that they may submit said return by 30 June, 2018.

 

Below a transcript of the miscellaneous rule and link to the SAT website as reference

3.9.1: http://www.sat.gob.mx/informacion_fiscal/normatividad/Paginas/RMF_2018_versiones_anticipad