On December 29, 2023, the Miscellaneous Tax Resolution for fiscal year 2024 was published in the Official Gazette of the Federation, which became effective as of January 1, 2024 and will be in effect until December 31, 2024.
This resolution brings significant changes, and it will be vital to take them into account. In this sense, some of the aspects to consider at the beginning of the year are the following:
- Extension for the use of the complementary Carte Porte Letter version 2.0, which is extended until March 31, 2024. In this sense, as of April 1, 2024 version 3.0. will be mandatory.
- Infringements for individuals and companies that have not registered and/or updated the tax mailbox.
- Deferred payment of taxes derived from administrative facilities considered in the Decree granting several tax benefits to taxpayers in the areas affected by severe rains and strong winds during October 24, 2023.
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