Tax News Update    Email this document    Print this document  

September 19, 2023
2023-1562

Mexico eliminates COVID-19-related relaxation of immigration deadlines for residence permit holders

Effective 19 September 2023, the temporary suspension of immigration-related deadlines for Mexican residence permit holders that was introduced following the outbreak of the COVID-19 pandemic is no longer in effect. In early 2020, Mexico's National Immigration Institute (INM) suspended all immigration-related deadlines for holders of temporary and permanent residence permits (e.g., deadline to file extension applications or to notify the INM in case of changes in residents' personal information). The suspension was aimed at supporting individuals who could not timely visit the offices of the Mexican immigration authorities to complete necessary formalities due to medical emergencies or closures of country borders. Impacted individuals, such as those whose permits had expired or whose personal details (e.g., employer, address) had changed, were able to complete the necessary formalities (e.g., filing extension applications, making relevant notifications to the INM) until 18 September 2023 without any penalty.

A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.

———————————————
ATTACHMENT

Full text of Tax Alert

 

The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.

 

Copyright © 1996 – 2024, Ernst & Young LLP

 

All rights reserved. No part of this document may be reproduced, retransmitted or otherwise redistributed in any form or by any means, electronic or mechanical, including by photocopying, facsimile transmission, recording, rekeying, or using any information storage and retrieval system, without written permission from Ernst & Young LLP.

 

EY US Tax News Update Master Agreement | EY Privacy Statement