Certified translation of accounting documents accompanying annual meeting minutes
Commercial companies in Mexico must hold their annual shareholders’ meeting within the first four months of each year.
Since the meetings are part of the companies’ accounting records, the tax agency may require their filing during an audit or tax refund request.
It is common for foreign companies with subsidiaries in Mexico to keep their meetings’ minutes or unanimous resolutions in English.
Frequently even the attachments to the meetings’ minutes are in English, such as the BOD and audit reports.
In such cases, rule 2.8.1.2. of the Resolución Miscelánea Fiscal for 2024 requires that documents shall be accompanied by certified translation into Spanish.