On October 10, 2017, the SAT released the fourth Resolution of Modifications to the Miscellaneous Fiscal Resolution for 2017.

 For the option that residents abroad for tax purposes that carry out maquila operations through a company with an IMMEX program under the shelter modality fulfill their obligations through said company; must: request a key in the RFC without tax obligations from the tax authorities, Maintain at the disposal of the tax authorities the documentation that proves that the information of the companies of residents abroad is duly identified, during the established period, have the certification, under the highest possible modality according to its seniority, submit an annual information return, 

The option granted by this rule will be applicable provided that the company that operates the IMMEX Program under the hostel modality in no case obtains income from the sale or distribution of products manufactured in Mexico.  (Regla 3.20.6)

 Provisional payments made for the first time by residents abroad through a company with an IMMEX program under the shelter modality that choose to comply with their tax obligations in accordance with the provisions of rule 3.20.6.

The company with the IMMEX program will determine the ISR that would have corresponded to each of the residents abroad, in the fiscal year of 2017, The monthly provisional payments will be the amount that results from dividing the ISR of the determined year by twelve It would have corresponded, for each of the residents abroad, multiplying said result by the months elapsed in the fiscal year to which the provisional payment corresponds, being able to credit against the tax to pay, the provisional payments of the same fiscal year made previously. The first provisional payment will comprise the first, the second and the third month of the fiscal year and will be made on the date on which the provisional payment corresponding to the month of March is due. (Rule 3.20.8)

  The resolution will enter into force the day after its publication in the DOF.

http://www.dof.gob.mx/nota_detalle.php?codigo=5500752&fecha=10/10/2017