On 9 April 2019, Mexico published the Ninth Amending Resolution to the Miscellaneous Fiscal Resolution for 2018, which includes amendments in relation to the tax incentives for the northern border region ({News-2019-01-11/A/5-previous coverage}). This includes:

• Extending the deadline to register for the incentives to 30 June 2019;
• Clarifying that non-compliant taxpayers that have had their fi…