Transfer Pricing Due Date Schedule in Mexico

September 27, 2022

The Information Statement on Related Party Transactions (Annex 9 of the Multiple Information Statement) must be filed no later than May 15 of the year immediately following the end of the fiscal year in question.

On the other hand, taxpayers will be able to file the information corresponding to the fiscal year 2021 referred to in said fractions, contained in Annex 9 of the Multiple Information Statement, no later than July 15, 2022, if they did not file their financial statements for tax purposes, provided that there is consistency with the information declared in terms of article 76-A, section II of the Income Tax Law in force.

2. Local Information Statement

The Local Information Statement (applicable for taxpayers mentioned in Article 32-H of the Federal Tax Code who carry out transactions with related parties) must be filed no later than July 15 of the year immediately following the end of the fiscal year in question.

3. Information Statements: Master File & Country-by-Country Report

The information statements Master File and Country by Country Report may be filed no later than December 30 of the year following the end of the fiscal year in question.

4. Who must perform the Transfer Pricing Studies in Mexico?

In Mexican legislation, Section XII of Article 76 of the Income Tax Law mentions that legal persons performing transactions with related parties abroad must determine their cumulative income or authorized deductions, considering prices that independent parties would have used in comparable situations.

5. What must the obligated taxpayers file?

According to articles 76 and 76-A of the Income Tax Law, the supporting documentation and the information affidavits must be filed, classified as follows:

Source: Servicio de Administración Tributaria 27/09/22