“EIGHTH RESOLUTION OF MODIFICATIONS TO THE MISCELLANEOUS FISCAL RESOLUTION FOR 2023 AND ITS ANNEXES 1 and 1-A”


Dear clients and friends:

As we were informed through our previous newsletters, the SAT, through the Fifth Advance Version of the Eighth Resolution of Modifications to the Miscellaneous Tax Resolution for 2023, granted various facilities to taxpayers affected by OTIS who live in Acapulco and Coyuca de Benítez.

Now, on November 23, 2023, the “Eighth Resolution of Modifications to the Miscellaneous Tax Resolution for 2023 and its Annexes 1 and 1-A” was published in the Official Gazette of the Federation; which came into force on the business day following its publication. Through said resolution, the tax facilities to which we previously referred were reiterated and the following information was issued:

Non-working days. Rule 2.1.6.
It was noted that the second general SAT vacation period of the year 2023 will include the following dates:

● From Monday, December 18, 2023 to Tuesday, January 2, 2024.

As always, we are at your service to analyze the effects that the application of the previous provisions may have in particular.