Chihuahua, Chih., February 17th, 2022.
Dear clients and friends,
We hereby remind you, that pursuant article 27 of the Federal Tax Code, if your Company has foreign partners and/or shareholders, they must register before the Federal Taxpayers’ Registry (“RFC”). If said foreign partners and/or shareholders opt not to do so, 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 must be filed in the SAT website, at www.sat.gob.mx; whereby a list of the foreign partners/shareholders that are not registered before the RFC must be annexed, indicating their name, nationality and address. Once the form has been correctly filled out, and if no inconsistencies are found; SAT will issue a confirmation email.
The aforementioned notice must be filed within the first three months following the end of each fiscal year; thus, it must be filed no later than the last business day of March. It is necessary to emphasize the importance of filing this form, since it is part of the tax obligations of Companies residing in Mexico.
Therefore, in case your Company needs to file such form, it will be our pleasure to assist you on said process.
For further information on this matter, please contact Mr. Jorge Almanza Ríos, Partner of the Corporate Area, at the following e-mail address: jalmanza@iclmx.com.
Lic. Jorge Almanza Ríos.
ICL