Subject: List of Digital Service Providers Registered in the Federal Taxpayer Registry is disclosed , in terms of Article 18-D, first paragraph, section I of the Current Value Added Tax Law .
The Central Administration of Register Operations, attached to the General Administration of Taxpayer Services of the Tax Administration Service, based on the provisions of articles 16, first paragraph, of the Political Constitution of the United Mexican States; 1, 7, section XVIII and 8, section III of the Tax Administration Service Law, published in the Official Gazette of the Federation on December 15, 1995, effective as of July 1, 1997, amended, added and repealed by Decree published in the aforementioned Official Gazette on June 12, 2003, May 6, 2009 and December 4, 2018, in force as of the day following its publication; 1, 2, first paragraphs, section B, section VII, subsection d), and second, 5, first paragraph, 33, section D, in relation to article 32, first paragraph, section XXXIII, of the Internal Regulations of the Tax Administration Service published in the Official Gazette of the Federation on December 21 of 2021, effective as of January 1, 2022, in accordance with the provisions of the First Transitory Article of said Regulation; as well as in article 18-D, first paragraph, section I of the current Value Added Tax Law and Rule 12.1.5. of the current Miscellaneous Tax Resolution , published in the Official Gazette of the Federation on December 27 , 2021, communicates the following:
In terms of the provisions of article 27, section D, section VIII, of the current Federal Tax Code in relation to article 18-D, first paragraph, section I of the current Value Added Tax Law , it is an obligation to Residents abroad without a permanent establishment in Mexico who provide digital services to receivers located in national territory, register in the Federal Taxpayers Registry.
On the other hand, in the aforementioned article 18-D, first paragraph, section I of the current Value Added Tax Law , it was established as an obligation for the Tax Administration Service to make known both on its Internet Portal and in the Newspaper Official of the Federation the list of residents abroad who are registered in the Federal Registry of Taxpayers.
Likewise, and in order to determine what data and information will be disclosed to taxpayers, as well as the frequency in which the authority must publish the list of residents abroad who are registered in the Federal Taxpayers Registry, through Rule 12.1.5. of the Miscellaneous Tax Resolution in force, it was determined, on the one hand, that said list must be published in the indicated media, bimonthly no later than the first 10 days of January, March, May, July, September and November of each year. For its part, and as far as the information that the authority must include in said list, the aforementioned provision states that the aforementioned list must contain the denomination or business name, trade name, city and country of origin and the date of registration in the Federal Taxpayer Registry of foreign residents with no establishment in the country who provide digital services to recipients located in national territory.
Safeguarding the principle of absolute confidentiality regarding the data provided by taxpayers or by third parties related to them referred to in article 69 of the current Federal Tax Code.
Due to the foregoing and, in order to fully comply with the provisions of article 18-D, first paragraph, section I of the current Value Added Tax Law, this Central Register Operation Administration attached to the General Administration of Taxpayer Services of the Tax Administration Service , attached to this official letter as Annex 1, the list of Digital Service Providers Registered in the Federal Taxpayer Registry updated to the sixth two-month period of 2021, with information cutoff as of December 31, 2021, list which will be published on the Internet page of the Tax Administration Service (www.sat.gob.mx) as well as in the Official Gazette of the Federation.
Source dof.gob.mx
