Pursuant the Article 27 of the Federal Tax Code, if your Company (in Mexico) has foreign partners and/or shareholders, they must be registered before the Federal Taxpayers’ Registry (RFC). If said foreign partners and/or shareholders opt to omit such registry, your Company must file before the Tax Administration Service (SAT), the Foreign Partners, Shareholders or Associates Report, also known as the Official Form 96.
The Official Form 96, in accordance with the fourth paragraph of article 27 of the current Federal Fiscal Code must be presented within the first three months following the close of each fiscal year; that is, this must be presented no later than the last working day of the month of March.
The filing of said notice is important since it is part of the tax obligations of Companies in Mexico. Therefore, in case your Company needs to file such form, it will be our pleasure to support you with any consultation.
For any inquiries, please do not hesitate to contact us.
Symbiosis focuses its efforts in terms of export promotion, assistance on direct investment and internationalization of Canadian companies. With a deep cultural and business ties with the region and an understanding of the challenges presented to canadian clients doing business in Mexico. Our team is positioned to timely and efficiently assist clients providing counsel and the legal tools to assist in their possitioning in Mexico. For further information, please contact us or book a call/video conference with a member of our team, it would be our pleasure to meet you and talk about your project.
