The Mexican tax authority (the SAT) issued new transfer pricing filing requirements this week. Taxpayers can now submit reports of transactions with related parties with the tax audit report in June. This is a concession by the SAT and gives companies more flexibility. Jorge Castellon, transfer pricing partner in Ernst & Young in Mexico City, told TP Week: “On Monday, the SAT published the new structure of the 2008 miscellaneous tax resolution, including Rule II.2.18.3, which extends the term for filing exhibit 9 (information return on transactions with foreign related parties) as part of the 2007 multiple information return (MIR). The new filing due date for the MIR is the same as the filing date of the tax audit report (Dictamen Fiscal).”