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ARTICLES

LEGAL RESOURSES

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    • ARTICLE 200: INFORMATION THAT MUST CONTAIN THE REVELATION OF A REPORTABLE SCHEME

    The revelation of a reportable scheme must include the following information:

  • Name, denomination, or company name, and the code in the federal taxpayer registration of the tax advisor or taxpayer who is disclosing the reportable scheme. In the event that the tax advisor reveals the reportable scheme in the name and on behalf of other tax advisors in terms of the fifth paragraph of article 197 (CFF: Art. 197) of this Code, the same information of these should be indicated.

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  • In the case of tax advisors or taxpayers who are legal entities that are obliged to reveal, the name and code must be indicated in the federal taxpayer registration of the individuals to whom they are being released from the obligation to reveal in accordance with the fifth paragraph of article 197 (CFF: Art. 197) and section II of article 198 (CFF: Art. 198) of this Code.

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  • Name of the legal representatives of the tax advisors and taxpayers for the purposes of the procedure provided for in this Chapter.

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  • In the case of custom reportable schemes that must be revealed by the tax advisor, the name, denomination, or company name of the taxpayer potentially benefited by the scheme and its code must be indicated in the federal taxpayer registration. In the event that the taxpayer is a resident abroad who does not have a code in the federal taxpayer registration, it should be indicated the country or jurisdiction of their fiscal residence and constitution, as well as their tax identification number and fiscal address, or any location data.

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  • In the case of reportable schemes that must be revealed by the taxpayer, the name, denomination, or company name of the tax advisors should be indicated if they exist. If the tax advisors are residents in Mexico or have permanent establishments of residents abroad, their code must be indicated in the federal taxpayer registration and in case they do not have it, any data for their location.

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  • Detailed description of the reportable scheme and applicable national or foreign legal provisions. It is understood by detailed description, each of the stages that make up the plan, project, proposal, advice, instruction, or recommendation to materialize the series of facts or legal acts that give rise to the tax benefit.

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  • A detailed description of the tax benefit obtained or expected.

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  • Indicate the name, denomination, or company name, code in the federal taxpayer registration and any other tax information of the legal entities or legal figures that are part of the revealed reportable scheme. Additionally, indicate which of them have been created or constituted within the last two calendar years, or whose shares or participations have been acquired or disposed of in the same period.

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  • The fiscal years in which it is expected to be implemented or the scheme has been implemented.

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  • In the case of reportable schemes referred to in section I of article 199 (CFF: Art. 199) of this Code, additionally, tax or financial information that is not subject to information exchange under the reportable scheme must be revealed.

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  • In the case of the complementary informative declarations referred to in the sixth paragraph of article 197 (CFF: Art. 197) of this Code, indicate the identification number of the reportable scheme that has been revealed by another tax advisor and the information that it deems pertinent to correct or complement the informative declaration presented.

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  • Any other information that the tax advisor or taxpayer deems relevant for review purposes.

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  • Any other additional information requested in the terms of article 201 (CFF: Art. 201) of this Code.

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    Additionally, in the case of mechanisms that are reportable according to the last paragraph of article 199 (CFF: Art. 199) of this Code, shall be revealed the mechanism through which the aforementioned application was avoided, in addition to the information on the scheme that provides tax benefits in Mexico in accordance with the provisions of this article.