It is important to keep in mind that, in accordance with the Federal Tax Code, taxpayers required to file financial statements through an authorized public accountant that have accumulated income greater than MX$40,000,000.00 for the prior fiscal year or with a value of assets or number of employees in excess of the quantities referenced by such Code and who are choosing not to file such tax report, must give notice of their intent to exercise this option using the normal income tax return corresponding to the respective fiscal year. This option must be exercised within the term established by the legal provisions for the filing of the normal income tax return for the fiscal year (no later than March 31).Taxpayers exercising this option must also electronically file the information contained in Exhibits 21 or 21-A, "Alternative Filing Information," no later than July 1, 2013, in accordance with the following calendar or prior to the corresponding due date.
LETTERS IN FEDERAL TAXPAYER REGISTRY (RFC) NUMBER
DUE DATE
A - FJune 14 - 19, 2013G - OJune 20 - 25, 2013P - Z and &June 26 - July 1, 2013