Option to not present transfer pricing information in the DISIF/ISIF

On April 1, 2019, in the tenth resolution of amendments to the miscellaneous tax resolutions for 2018, the 2.8.5.7 rule was published, which allows taxpayers NOT to present the transfer pricing information for the corresponding appendices of the DISIF / ISIF, as long as they present the transfer pricing informative tax return (Annex 9) including operations with national related parties considering in such case each all the data required by this annex. It is important that before exercising this option, taxpayers evaluate the different information requirements of the appendices of transfer prices of the DISIF / ISIF and in the annex 9. We are at your service to assist you in any doubt about this important provision.

https://www.sat.gob.mx/normatividad/37375/versiones-anticipadas-de-las-rmf