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20 July 2021

The Federal Executive published the decree to create the National Customs Agency of Mexico.

On July 14, 2021, President Andrés Manuel López Obrador published in the Federal Official Gazette the decree " whereby the National Customs Agency of Mexico is created as a decentralized administrative body of the Secretary of Finance and Public Credit.”
13 July 2021

130 countries out of 139 approve new global minimum tax of 15%.

On June 1, 2021, the Organisation for Economic Co-operation and Development (OECD) announced that 130 countries of the Inclusive Framework of Base Erosion Profit Shifting (BEPS) agreed to a new Action Plan 1 of the BEPS Project to reform international taxation rules.
2 July 2021

Bill of lading Complement

On May 1, 2021, the Tax Administration Service (SAT by its Spanish acronym), published on its website the electronic document called " Bill of lading Complement " (Complemento carta porte). Said complement is based on rule 2.7.1.9. of the Miscellaneous Tax Resolution for 2021, which for purposes of analysis is transcribed as follows.
18 June 2021

The Tax Administration Service (SAT by its Spanish acronym) publishes effective Income Tax rates for Large Taxpayers and invites self-correction when tax risk exists.

On June 13, 2021, the Tax Administration Service (SAT) published on its website the first reference parameters with respect to effective tax rates for the assessment of tax risks corresponding to forty economic activities for fiscal years 2016, 2017, 2018 and 2019 on the list of large taxpayers.
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