The 2014 Mexican tax reform covers a broad range of choices, including the addition of article 31-A to the Federal Fiscal Code. Under this article, taxpayers are required to submit to the tax authorities information pertaining to relevant transactions within 30 working days of the transaction date through the official format approved for these purposes by Mexican tax authorities.

However, the aforementioned article does not provide further information as to which transactions should be considered as relevant, nor on the specific format that should be filed.

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