Regulatory Alerts2024-10-11 | DOF 5740913Added
Second Resolution of Modifications to the General Fiscal Resolution for 2024 and Annexes 1, 1-A, 3 and 7
The SAT amends and adds rules in the General Fiscal Resolution for 2024, establishing July 15-26 as vacation days and March 28-29 and October 1 as non-working days for tax authorities. It updates procedures for RFC registration and e-signature certificates for Simplified Joint Stock Companies and minors, and introduces a new Fiscal Data Card. The resolution modifies rules on tax fine reductions, exempts Simplified Trust Regime taxpayers from annual declarations for specific income, and expands eligibility for the Simplified Trust Regime to include cooperative and credit union members in agricultural sectors. It also mandates collective financing institutions to withhold and remit ISR and IVA on interest payments and details fiscal stimulus procedures for electronic payment incentives.
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