“DIEMSE 2020”

On June 30, 2021, the deadline to submit the “Information Statement of Maquila Operations and Export Services” (DIEMSE) for those taxpayers who carried out maquila operations during the year 2020, for the purpose of complying with articles 181 and 182 of the LISR and thus preventing the foreign resident from generating a “permanent establishment” derived from the economic relationship between the two.

The foregoing shall be subject to the procedure set forth in the “Miscellaneous Fiscal Resolution” in rule 3.20.10. and is presented through the schematic of digital documents, available on the SAT portal in the Paperwork section.

The penalty for failure to comply with this obligation is set forth in the CFF article 82, section d) and is for a fine ranging from $15,860.00 to $31,740.00.

We are at your service for any questions or comments.

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