Mexico:
Relevant Transactions Should Be Reported To The Mexican Tax Authorities
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The 2014 Mexican tax reform covers a broad range of choices,
including the addition of article 31-A to the Federal Fiscal Code.
Under this article, taxpayers are required to submit to the tax
authorities information pertaining to relevant transactions within
30 working days of the transaction date through the official format
approved for these purposes by Mexican tax authorities.
However, the aforementioned article does not provide further
information as to which transactions should be considered as
relevant, nor on the specific format that should be filed.
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