The measures are known in Spanish as: Primera Resolución de Modificaciones a la Resolución Miscelánea Fiscal para 2016, and include several clarifications—for example, a clarification that references to the “Federal District” (Distrito Federal) with respect to certain provisions are references to Mexico City.
Another provision concerning refunds of VAT credit balances provides that individuals and companies can obtain a refund of VAT within five business days of the date of the request, provided that the declaration is submitted electronically and that the VAT credit balance does not exceed 1 million pesos.
Other provisions address information about transactions with customers and suppliers and the accumulation factor on deposits or investments made abroad (factor de acumulación por depósitos o inversiones en el extranjero).
Read an April 2016 report (Spanish) [PDF 66 KB] prepared by the KPMG member firm in Mexico: Primera Resolución de Modificaciones a la Resolución Miscelánea Fiscal para 2016
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