September 19, 2023
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deadlines for Mexican residence permit holders that was introduced following the outbreak of the COVID-19 pandemic is no longer in effect.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.
Full text of Tax Alert