Dear clients and friends,

As of last year, entities are required to file a notice before the Federal Taxpayer Registry (FTR) informing the name and FTR number of their partners and shareholders in the event of modifications or new incorporations to their organizational structure (“Notice”). Such obligation was to be fulfilled by June 30, 2020.

However, the ambiguity of the original text of the provision gave rise to several misunderstandings that led to the amendment of the related article in the Federal Tax Code, in order to clarify the scenarios in which the Notice was to be filed.

Thus, by decree published in the Federal Official Gazette (FOG) on December 8, 2020, it is provided that whenever any modification or incorporation takes place regarding partners, shareholders, associates and any other individual, whatever their designation, who by their nature are part of the organizational structure and hold such character under their bylaws or the applicable legislation, must file the Notice with their name and FTR number.

As for the deadlines for filing the Notice, the Miscellaneous Tax Resolution for 2021, published in the FOG on December 29, 2020, provides the following:

a. The Notice shall be filed within 30 working days of the modification or incorporation.

b. Taxpayers who were compelled to file the Notice during the fiscal year 2020 and failed to submit it may do so by March 31, 2021, at the latest.

c. Taxpayers required to submit the Notice during the first semester of 2021 may do so by September 30, 2021, at the latest.

Alejandro Montes
René Alva
Mario Prado
Enrique Marcos
Eduardo David
Carlos Enríquez
Oscar Bensojo
César Ochoa
Gerardo Olea
Renato Martínez
Daniela Flores
Sergio De La Rocha
Lorena Mejía
Javier Ogarrio
Jaime O’Reilly
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