[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-en-105":3,"doc-seo-266827-105":59,"doc-detail-266827-en":131},{"code":4,"msg":5,"data":6},0,"success",[7,13,18,23,28,33,38,43,48,51,55],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},1,"Document","Story & Novel",90,"story-novel",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":16,"slug":17},2,"Literature",80,"literature",{"id":19,"doc_module":4,"doc_module_name":9,"category_name":20,"show_sort_weight":21,"slug":22},4,"Exam",70,"exam",{"id":24,"doc_module":4,"doc_module_name":9,"category_name":25,"show_sort_weight":26,"slug":27},5,"Comic",60,"comic",{"id":29,"doc_module":4,"doc_module_name":9,"category_name":30,"show_sort_weight":31,"slug":32},6,"Technology",50,"technology",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":36,"slug":37},7,"Healthcare",40,"healthcare",{"id":39,"doc_module":4,"doc_module_name":9,"category_name":40,"show_sort_weight":41,"slug":42},8,"Research & Report",30,"research-report",{"id":44,"doc_module":4,"doc_module_name":9,"category_name":45,"show_sort_weight":46,"slug":47},9,"Religion & Spirituality",20,"religion-spirituality",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":49,"show_sort_weight":46,"slug":50},"World Cup","world-cup",{"id":52,"doc_module":4,"doc_module_name":9,"category_name":53,"show_sort_weight":52,"slug":54},10,"Lifestyle","lifestyle",{"id":56,"doc_module":4,"doc_module_name":9,"category_name":57,"show_sort_weight":24,"slug":58},19,"General","general",{"code":4,"msg":60,"data":61},"ok",{"site_id":62,"language":63,"slug":64,"title":65,"keywords":66,"description":67,"schema_data":68,"social_meta":124,"head_meta":126,"extra_data":128,"updated_unix":130},105,"en","mexico-dispute-resolution-profile-map-and-apa-request-guidance","Mexico Dispute Resolution Profile - MAP and APA Request Guidance","","Mexico tax dispute resolution guidance covering the availability of Mexican tax treaties and the process for submitting MAP and APA requests. The profile specifies the responsible SAT/administrative units by taxpayer scope, including large taxpayers and oil & gas upstream/midstream/downstream categories. It addresses dispute prevention questions such as the existence of agreements reached by the competent authority for general interpretive or application issues, and outlines key APA mechanics including roll-back validity under the Federal Tax Code and related filing timelines.",{"@graph":69,"@context":123},[70,84,106],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/mexico-dispute-resolution-profile-map-and-apa-request-guidance/266827/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/mexico-dispute-resolution-profile-map-and-apa-request-guidance/266827.png","ImageObject",300,407,{"name":92,"@type":93},"Jacob","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-24","2026-09-14",true,{"@type":102,"interactionType":103,"userInteractionCount":105},"InteractionCounter",{"@type":104},"ViewAction",11,{"@type":107,"mainEntity":108},"FAQPage",[109,115,119],{"name":110,"@type":111,"acceptedAnswer":112},"Where can taxpayers find Mexican tax treaties used for dispute resolution procedures?","Question",{"text":113,"@type":114},"Taxpayers can access Mexican tax treaties on the SAT official website and the Secretaría de Relaciones Exteriores treaty search platform provided in the profile.","Answer",{"name":116,"@type":111,"acceptedAnswer":117},"Who should submit MAP and APA requests, and how is the scope divided?",{"text":118,"@type":114},"The profile assigns different authorities based on taxpayer scope: large taxpayers and upstream/midstream/downstream oil & gas users go to one administrator, while other large taxpayers and MAP/MAP APA requests are handled by different central administration units.",{"name":120,"@type":111,"acceptedAnswer":121},"What does the Federal Tax Code say about APA roll-back validity periods?",{"text":122,"@type":114},"Roll-back validity for rulings issued under Article 34-A may cover the requested fiscal year, the immediately preceding year, and up to three subsequent fiscal years, with potential extension when supported by an international mutual agreement procedure.","https://schema.org",{"og:url":83,"og:type":125,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":127,"canonical":83},"index,follow",{"doc_id":129,"site_id":62},266827,1789412119,{"code":4,"msg":5,"data":132},{"doc_id":129,"user_id":133,"nickname":92,"user_avatar":134,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":135,"file_id":136,"file_url":137,"file_type":138,"file_size":139,"view_count":105,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":46,"language":140,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":67,"update_tm":130,"read_time":31,"preview_page_count":4},962084931830,"https://ap-avatar.wpscdn.com/davatar_a8503ba1806abce46bf441b54a3ca4cd","Mexico Dispute Resolution Profile (Last updated: February 2026)  \n\n| General Information |\n| --- |\n| • Mexican tax treaties are available at:\u003Cbr>􀂾  [https://wwwmat.sat.gob. mx/normatividad/98105/tratados-en-materia-fiscal-y-cuestiones-relacionadastratados-en-materia-fiscal](https://wwwmat.sat.gob. mx/normatividad/98105/tratados-en-materia-fiscal-y-cuestiones-relacionadastratados-en-materia-fiscal)y-cuestiones-relacionadas\u003Cbr>􀂾  [https://cja.sre.gob.mx/tratadosmexico/buscador](https://cja.sre.gob.mx/tratadosmexico/buscador)\u003Cbr>• MAP and APA request should be made to:\u003Cbr>Scope: For large taxpayers and taxpayers in the upstream, midstream or downstream Oil & Gas industry (MAP & MAP APA)\u003Cbr>Mr. Armando Ramírez Sánchez, General Administrator for Large Taxpayers (i.e. Head of the Large Business & International Division) Av. Hidalgo 77, Módulo III, Piso 1, Col. Guerrero, Alcaldía Cuauhtémoc, Ciudad de México, 06300\u003Cbr>Scope: For large taxpayers, not dealing or related to upstream, midstream or downstream Oil & Gas industry ( MAP)\u003Cbr>Central Administration for Legal Support and International Tax Legal Affairs\u003Cbr>Av. Hidalgo 77, Módulo III, Planta Baja, Col. Guerrero, Alcaldía Cuauhtémoc, Ciudad de México, 06300\u003Cbr>t. +52 (55) 5802 [2082 /](2082 / mapsmexico@sat.gob. mx)[ ](2082 / mapsmexico@sat.gob. mx)[mapsmexico@sat.gob. mx](2082 / mapsmexico@sat.gob. mx)\u003Cbr>Scope: For large taxpayers, not dealing or related to upstream, midstream or downstream Oil & Gas industry ( MAP APA)\u003Cbr>Mr. Carlos Eduardo González Gamero, Central Administrator for Transfer Pricing\u003Cbr>Av. Hidalgo 77, Módulo III, Piso 1, Col. Guerrero, Alcaldía Cuauhtémoc, Ciudad de México, 06300\u003Cbr>t. +52 (55) 5802 2384, [5802 0000 ext. 42384 /](5802 0000 ext. 42384 /carlos.gamero@sat.gob. mx / acfpt@sat.gob. mx)[carlos.gamero@sat.gob. mx](5802 0000 ext. 42384 /carlos.gamero@sat.gob. mx / acfpt@sat.gob. mx)[ /](5802 0000 ext. 42384 /carlos.gamero@sat.gob. mx / acfpt@sat.gob. mx)[ ](5802 0000 ext. 42384 /carlos.gamero@sat.gob. mx / acfpt@sat.gob. mx)[acfpt@sat.gob. mx](5802 0000 ext. 42384 /carlos.gamero@sat.gob. mx / acfpt@sat.gob. mx)\u003Cbr>Scope: For taxpayers in the upstream, midstream or downstream Oil & Gas industry (MAP & MAP APA)\u003Cbr>Central Administration for Tax and Legal Affairs (Hydrocarbons)\u003Cbr>Av. Hidalgo 77, Módulo III, Piso 1, Col. Guerrero, Alcaldía Cuauhtémoc, Ciudad de México, 06300\u003Cbr>t. +52 (55) 5802 [2082](2082 /  mapsmexico@sat.gob. mx)[ / ](2082 /  mapsmexico@sat.gob. mx)[ mapsmexico@sat.gob. mx](2082 /  mapsmexico@sat.gob. mx) |\n\n\n| s/n |  | Response | Detailed explanation | Where publicly available information and guidance can be found |\n| --- | --- | --- | --- | --- |\n| A. | Preventing Disputes |  |  |  |\n| 1. | Are agreements reached by your competent authority to resolve difficulties or doubts arising as to the interpretation or application of your tax treaties in relation to issues of a general nature which concern, or which may concern, a category of taxpayers published? | Yes | Information is available at the Tax Administration Service (SAT) official website. | In the Section “Acuerdos Amistosos”, in the following website:\u003Cbr>[https://wwwmat.sat.gob.mx/normativid](https://wwwmat.sat.gob.mx/normativid)[ad/98105/tratados-en-materia-fiscal-y-](ad/98105/tratados-en-materia-fiscal-y-)cuestiones-relacionadastratados-enmateria-fiscal-y-cuestiones-relacionadas |\n| 2. | Are bilateral APA programmes implemented?\u003Cbr>If yes: | Yes | - | - |\n| a. | • Are roll-back of APAs provided for in the bilateral APA programmes? | Yes | In accordance with Article 34-A, second and third paragraphs of the Federal Tax Code: “Rulings issued in accordance with this Article may be valid regarding the fiscal year in which they are requested, the immediately preceding year, and for up to three fiscal years following that in which they are requested. Rulings may be valid regarding a longer period when they stem from a mutual agreement procedure in accordance with an international con","cbCainiSckkmOcwE","https://ap.wps.com/l/cbCainiSckkmOcwE","pdf",290002,"English","# General Information\n## Preventing Disputes\n## MAP and APA Request Scope and Contact Points","[{\"question\":\"Where can taxpayers find Mexican tax treaties used for dispute resolution procedures?\",\"answer\":\"Taxpayers can access Mexican tax treaties on the SAT official website and the Secretaría de Relaciones Exteriores treaty search platform provided in the profile.\"},{\"question\":\"Who should submit MAP and APA requests, and how is the scope divided?\",\"answer\":\"The profile assigns different authorities based on taxpayer scope: large taxpayers and upstream/midstream/downstream oil \\u0026 gas users go to one administrator, while other large taxpayers and MAP/MAP APA requests are handled by different central administration units.\"},{\"question\":\"What does the Federal Tax Code say about APA roll-back validity periods?\",\"answer\":\"Roll-back validity for rulings issued under Article 34-A may cover the requested fiscal year, the immediately preceding year, and up to three subsequent fiscal years, with potential extension when supported by an international mutual agreement procedure.\"}]","Mexico Dispute Resolution Profile - MAP and APA Request Guidance | PDF"]