On April 13th, the Tax Administration Service (SAT), released the new anticipated version of the miscellaneous tax rules (on its first resolution for 2018), and its appendix 1A. The miscellaneous rules provide the disposition 3.9.18, which grants an extended deadline to June 30, 2018, to file the transfer pricing informative return (appendix 9, operations with foreign associated companies). Together with the extended deadline, the miscellaneous tax rules allow the filing of the local file of the article 76-A also in June 30, 2018, as long as there is consistency with the transfer pricing informative return.

 

Here the official communiqué (in Spanish):

 

http://sat.gob.mx/informacion_fiscal/normatividad/Paginas/RMF_2018_versiones_anticipadas.a