ARTICLE · 11 APRIL 2016

Mexican Tax Authority Enables Filing Software For DIEMSE 2014

Baker & McKenzie Abogados, S.C.

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The Mexican Tax Administration Service has enabled the software that shall be utilized by maquiladora companies to file the Informative Return of Maquila Operations and Exportation of Services correspondent to fiscal year 2014.

MexicoTax

Juan Valles Zavala

Carlos Bacópulos-Castañeda

Ramón Campos Rivera

The Mexican Tax Administration Service ("Tax Authority") has enabled the software that shall be utilized by maquiladora companies to file the Informative Return of Maquila Operations and Exportation of Services ("DIEMSE") correspondent to fiscal year 2014. Companies that operate in Mexico through "shelter" entities are also obliged to file the DIEMSE.

Filing software shall be accessed through the Tax Administration webpage, where the companies will have to fill the information required by the Tax Authority in DIEMSE for 2014.

It is important to bring to your attention that the Tax Authority deferred the obligation of filing the DIEMSE correspondent to fiscal year 2014 until March 15, 2016. Due date for DIEMSE 2015 remains the last day of June 2016, in accordance with second paragraph of Article 182 of the Income Tax Law.

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