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| titulo | ARTICLE 18D: OBLIGATIONS OF RESIDENTS ABROAD WHO PROVIDE DIGITAL SERVICES |
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| contenido | ARTICLE 18D: OBLIGATIONS OF RESIDENTS ABROAD WHO PROVIDE DIGITAL SERVICES Residents abroad without an establishment in Mexico that provide digital services to recipients located in national territory, for the purposes of this Law, should only comply with the following obligations:
The obligations established in sections I, III, IV, V, VI and VII of this article must be complied with in accordance with the general rules issued for this purpose by the Service Tax Administration (Servicio de Administración Tributaria). |
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