Mexico Pushes Back Deadline for First Mandatory Filing of Electronic Accounting Records

On 27 February 2015, the Mexican Tax Administration Service (SAT) published a press release announcing that the deadline for the first mandatory filing of electronic accounting records through the tax administration portal has been pushed back to 3 April 2015. The first filing includes the initial chart of accounts and the monthly trial balance for January 2015. The same deadline applies for the February 2015 trial balance.

The electronic filing requirements were introduced with Mexico's 201…