ShipLilly-Maquiladora-In-Mexico
Jun

01

2020

MSST 2020-16 “Information statement of manufacturing companies, maquiladoras and export services”

The next June 30, 2020 is the deadline for those taxpayers who carried out maquila operations referred to in Article 181 LISR during fiscal year 2019.

These companies are required to submit the “Informative Declaration of Maquila Operations and Export Services” (DIEMSE) in order to comply with the provisions of Articles 182 of the ISLR and thus prevent the resident abroad from generating a “permanent establishment” derived from the economic relationship between the two nations.

The above must follow the procedure set forth in the “Miscellaneous Fiscal Resolution for 2019″ in Rule 2.8.9.3 and is submitted through the SAT portal in the Procedures section.

We remain at your servicel for any questions or comments.