Mexico introduced changes to the Miscellaneous Fiscal Resolution (MFR) this year. The Miscellaneous Fiscal Resolution is a group of regulations issued by the Mexican tax administration (SAT). The regulations contain the official interpretations of the rules enacted for the application of the taxes, levies and related obligations applicable to taxpayers in Mexico.
The MFR is built upon the provisions of similar resolutions issued in previous years but integrating the interpretations of all the legal changes enacted for the new fiscal year. In this series of blogs, we will explain changes introduced by the 2021 version of the MFR. These include certain enacted modifications regarding the electronic invoicing mandate and related compliance obligations.
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