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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DOF: 11/10/2024
SECOND Resolution of Modifications to the General Fiscal Resolution for 2024 and Annexes 1, 3 and 7
At the margin a logo, which says: Tax Administration Service.
SECOND RESOLUTION OF MODIFICATIONS TO THE GENERAL FISCAL RESOLUTION FOR 2024 AND ANNEXES 1, 1-A, 3 AND 7
The Tax Administration Service, based on articles 16 and 31 of the Organic Law of the Federal Public Administration; 33, fraction I, subsection g) of the Federal Tax Code; 14, fraction III of the Law of the Tax Administration Service and 8 of the Internal Regulations of the Tax Administration Service, resolves:
FIRST.
Rules 2.1.6.; 2.1.13., second paragraph; 2.2.10., second paragraph; 2.2.14., first paragraph; 2.4.4., first paragraph; 2.4.11., fractions IX and X; 2.7.1.44.; 2.11.6., fractions I and IV; 2.14.4., second, fourth and eighth paragraphs; 2.14.8., first and second paragraphs; 2.14.10., second paragraph; 3.1.15., fraction I, second paragraph; 3.13.9., first paragraph, fraction III; 3.21.2.1., second paragraph; 3.21.2.4., eighth paragraph, as well as Chapter 11.4., which comprises rules 11.4.1. to 11.4.10., are reformed; rules 2.7.1.49.; 3.13.7., third and fourth paragraphs; 3.13.9., first paragraph, fraction IV and second paragraph, with the current second becoming third; 3.16.13.; 4.1.12. and 12.2.10., are added; and rules 2.2.1., eleventh and twelfth paragraphs; 2.2.14., third and fourth paragraphs; 2.5.22., fraction IV; 3.1.12.; 3.1.15., fraction II, subsection, f) of the General Fiscal Resolution for 2024, are repealed, to remain as follows:
" Non-working days
2.1.6.
For the purposes of articles 12, first and second paragraphs of the CFF, the following shall apply:
I.
The first general vacation period of 2024 comprises the days from July 15 to 26, 2024.
II.
March 28 and 29, as well as October 1, 2024, are non-working days for the SAT, as they correspond to the transmission of the Executive Power, in substitution of December 1, 2024.
III.
State and municipal authorities acting as coordinated authorities in tax matters under articles 13 and 14 of the LCF, may consider the non-working days indicated in this rule, provided they announce them as such in their official body or means of dissemination, in accordance with the legal and administrative provisions governing them.
In the periods and days indicated in this rule, legal deadlines and terms corresponding to acts, procedures and proceedings conducted before the administrative units of the SAT shall not be counted, without prejudice to the personnel covering guard duties and necessary for the operation and continuity in the exercise of powers in accordance with articles 13 of the CFF and 18 of the Customs Law.
CFF 12, 13, Customs Law 18, LCF 13, 14, CPEUM 83, Fifteenth transitory, DOF Decree 12/07/2024
Circumstances in which a group of persons does not carry out business activities due to the celebration of an agreement
2.1.13.
...
For the purposes of this rule, passive income is considered to be income from interest, including exchange gains and gains from financial operations derived from debt; gain from the alienation of participation certificates or fiduciary securities issued under a trust dedicated to the acquisition or construction of real estate or the gain from the alienation of fiduciary securities issued under trusts that meet the requirements of rule 3.21.2.1.; dividends; gain from the alienation of shares; gain from financial operations derived from capital; annual inflation adjustment accumulated; income from leasing or subleasing and in general from granting for valuable consideration the temporary use or enjoyment of real estate, in any other form.
...
...
...
...
...
...
CFF 16, 17-B, LISR 17, RMF 2024 3.21.2.1.
Probative value of the Password
2.2.1.
...
...
...
...
...
...
...
...
...
...
Repealed.
Repealed.
...
...
CFF 17-D, 17-H, 17-H Bis, 27
Registration in the RFC and procedure for the e.signature for Simplified Joint Stock Companies
2.2.10.
...
Likewise, for the purposes of article 17-D of the CFF, once the registration in the RFC is completed, the aforementioned societies may process their e.signature certificate, complying with the procedure form 312/CFF "Request for generation of the e.signature Certificate for legal entities", contained in Annex 1-A.
CFF 17-D, 27, LGSM 260, 262, RCFF 22, 23
Requirements for the request for generation or renewal of the e.signature certificate
2.2.14.
For the purposes of article 17-D of the CFF, the SAT will provide the e.signature Certificate to those who request it, prior to compliance with the requirements indicated in the procedure forms 105/CFF "Request for generation of the e.signature Certificate for natural persons", 312/CFF "Request for generation of the e.signature Certificate for legal entities", 106/CFF "Request for renewal of the e.signature Certificate for natural persons" and 306/CFF "Request for renewal of the e.signature Certificate for legal entities", contained in Annex 1-A, as applicable.
...
Repealed.
Repealed.
...
...
...
...
...
...
CFF 10, 17-D, 69-B, RMF 2024 2.2.1., 2.2.3.
Registration in the RFC of natural persons under age in the salary regime
2.4.4.
For the purposes of article 27, first paragraph, sections A, fraction I; B, fractions I, II and III and C, fraction III of the CFF, natural persons under age, from 16 years of age, may register in the RFC, provided they provide exclusively a subordinate personal service (salaries), in accordance with the requirements established in the procedure form 39/CFF "Request for registration in the RFC for natural persons", contained in Annex 1-A.
...
...
CFF 27
Registration in the RFC
2.4.11.
...
I. to VIII.
...
IX.
The administrative units and the decentralized administrative bodies of the dependencies and the other areas or bodies of the Federation, of the federal entities, of the municipalities, of the decentralized bodies and of the autonomous constitutional bodies, which have authorization from the public entity to which they belong, to register in the RFC in order to comply with their tax obligations as withholding agents and as taxpayers separately from said public entity to which they belong, as well as indigenous or Afro-Mexican peoples and communities, in accordance with the procedure forms 46/CFF "Request for registration in the RFC of bodies of the Federation, of the federal entities, of the municipalities, decentralized bodies and autonomous constitutional bodies" and 43/CFF "Request for registration in the RFC of legal entities in the ADSC", contained in Annex 1-A.
X.
The registration of natural persons under age from 16 years of age, who provide subordinate personal service (salaries), in accordance with the procedure form 39/CFF "Request for registration in the RFC for natural persons", contained in Annex 1-A.
XI. to XII.
...
RCFF 22, 24
Update of information
2.5.22.
...
I. to III.
...
IV.
Repealed.
V. to VI.
...
CFF 27
Information on the value of the appraisal of goods alienated through DeclaraNOT online
2.7.1.44.
For the purposes of article 27, section A, fraction V, section B, fraction X and section D, fraction VI of the CFF, public notaries will fulfill the obligation to provide the corresponding information on the appraisal value of each alienated good with the presentation of the declaration of alienation or acquisition of goods as applicable, through DeclaraNOT online, where the following will be indicated among others:
I.
The value of the property in question according to the appraisal, which must comply with what is established in article 3 of the CFF Regulations and rule 2.1.35.
II.
The value of the consideration or income from the alienation.
CFF 27, RCFF 3, RMF 2024 2.1.35., 2.7.1.20., 2.12.10.
Fiscal Data Card
2.7.1.49.
For the purposes of articles 29 and 29-A of the CFF, natural persons who wish to have their fiscal data may obtain the Card in accordance with what is indicated in the procedure form 322/CFF "Fiscal Data Card", contained in Annex 1-A.
The aforementioned Card will be sent to the email address previously registered with the SAT.
CFF 29, 29-A
Advance settlement of debt with installment payment agreement
2.11.6.
...
I.
They must obtain the FCF (capture line), in accordance with what is indicated in the procedure form 103/CFF "Request for authorization to pay debts in installments or deferred", contained in Annex 1-A.
II. and III.
...
IV.
The authority will deliver the FCF (capture line), through the contact medium indicated by the taxpayer in accordance with the procedure form 103/CFF "Request for authorization to pay debts in installments or deferred", contained in Annex 1-A.
V.
...
CFF 18, 19, 66, 66-A, LIF 8th, RCFF 65, RMF 2024 2.11.1., 3.17.3.
Reduction of fines and application of surcharge rate for extension when some compensation is inappropriate
2.14.4.
...
For these purposes, they will submit via tax mailbox a declaration under oath, that they meet the requirements indicated in the procedure form 198/CFF "Request for reduction of fines and application of surcharge rate for extension", contained in Annex 1-A.
...
Once the requirements referred to in this rule and the procedure form 198/CFF "Request for reduction of fines and application of surcharge rate for extension", contained in Annex 1-A, are met, the tax authorities will reduce the amount of fines for infringement of tax provisions due to inappropriate compensations by 100% and will apply the surcharge rate for extension determined in accordance with article 8 of the LIF, for the corresponding period.
...
...
...
For the purposes of the requirements referred to in the procedure form 198/CFF "Request for reduction of fines and application of surcharge rate for extension", contained in Annex 1-A, the three years immediately preceding the date on which the sanction was determined will be considered.
...
CFF 70-A, 75, LIF 8th, RCFF 74
Request for reduction of fines in accordance with article 74 of the CFF
2.14.8.
For the purposes of article 74 of the CFF, taxpayers who request the reduction of fines must submit their request via tax mailbox accompanying a document that meets the requirements indicated in the procedure form 149/CFF "Request for reduction of fines in accordance with article 74 of the CFF" contained in Annex 1-A.
When the request does not meet all the requirements indicated in the procedure form, the tax authority will require the taxpayer to present the missing information and/or documentation or other that is considered necessary within a period of ten days, with the warning that, in case of not presenting it within said period, the request will be considered not filed.
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...
...
CFF 18, 19, 74, 95, RMF 2024 2.14.6.
Percentage of reduction of fines in accordance with article 74 of the CFF for taxpayers subject to verification powers who opt to self-correct
2.14.10.
...
The presentation of the request for reduction of fines must be made in accordance with the procedure form 149/CFF "Request for reduction of fines in accordance with article 74 of the CFF", contained in Annex 1-A, indicating the total amount due and the amount for which the reduction of fines is requested in accordance with article 74 of the CFF and, if applicable, the request for payment in installments.
CFF 50, 53-B, 74, RMF 2024 2.14.12., 2.14.13.
Gain in the alienation of fiduciary securities of a trust that is exclusively invested in a trust dedicated to the acquisition or construction of real estate
3.1.12.
Repealed.
Circumstances in which business activities are not carried out through a trust
3.1.15.
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I.
...
For the purposes of this fraction, passive income is considered to be income from interest, including exchange gains and gains from financial operations derived from debt; gain from the alienation of participation certificates or fiduciary securities issued under a trust dedicated to the acquisition or construction of real estate or the gain from the alienation of fiduciary securities issued under trusts that meet the requirements of rule 3.21.2.1.; dividends; gain from the alienation of shares; gain from financial operations derived from capital; annual inflation adjustment accumulated; income from leasing or subleasing and in general from granting for valuable consideration the temporary use or enjoyment of real estate, in any other form.
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...
...
...
...
...
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II.
...
a) to e)
...
f)
Repealed.
LISR 2, 13, 16, 17, 114, 192, CFF 16, 141-A, RLISR 133, RMF 2024 2.7.5.4., 2.12.5., 2.12.8., 3.2.13., 3.2.16., 3.21.2.1.
Monthly payments of the simplified regime for natural persons
3.13.7.
...
...
Starting from the fiscal year 2024, the taxpayers referred to in the first paragraph of this rule will consider that the monthly payment they make in terms of article 113-E, fourth and fifth paragraphs of the ISR Law, will be definitive, so they will be relieved from presenting the annual declaration referred to in articles 113-E, fourth paragraph, 113-F and 113-G, fraction VII of the aforementioned Law, only for the income corresponding to the Simplified Trust Regime.
Taxpayers who apply what is established in rules 3.13.20. and 3.13.21., may opt to present their annual declaration. Regarding taxpayers who apply the facility contained in rule 3.13.28., they must present their annual declaration.
LISR 113-E, 113-F, 113-G, CFF 31, RMF 2024 2.8.3.1., 3.13.20., 3.13.21., 3.13.28.
Taxpayers who can tax in the Simplified Trust Regime for natural persons
3.13.9.
...
I. and II.
...
III.
Be partners of production cooperatives integrated exclusively by natural persons, dedicated exclusively to agricultural, livestock, forestry or fishing activities, in terms of article 74, fractions I and II of the ISR Law, provided that said societies have not applied the exemption indicated in article 74, eleventh paragraph of the ISR Law.
IV.
Be partners or shareholders of credit unions, dedicated exclusively to agricultural, livestock, forestry or fishing activities, provided they do not receive income from said legal entities.
The taxpayers referred to in the aforementioned fractions must present a clarification case through the SAT Portal, under the label SOC_ACC_3.13.9., where they declare under oath to be partners, shareholders or members of the legal entities indicated in this rule, as well as indicate the exception circumstance to which they adjust, providing documentation that accredits their status as partner, shareholder or member, in order to opt to tax in the Simplified Trust Regime.
...
LISR 74, 79, 80, 113-E
Facility for withholding and remitting ISR in interest payments derived from financing operations carried out through Collective Financing Institutions
3.16.13.
For the purposes of articles 135 and 136 of the ISR Law, the collective financing institutions referred to in the Law to Regulate Financial Technology Institutions, must fulfill, in substitution of their clients, the obligation to withhold and remit the corresponding ISR on the nominal interest paid to natural and legal persons of Title III of the ISR Law, who provided the resources for the financing operations. Likewise, said institutions must provide information regarding the interest paid, as required in article 55 of the ISR Law, through a clarification case via the SAT Portal, in the label RULE 3.16.13.
LISR 55, 135, 136
Requirements of investment trusts in energy and infrastructure
3.21.2.1.
...
For the purposes of this rule and rule 3.21.2.2., what is indicated in rules 3.21.2.3., 3.21.2.4. and 3.21.2.5. shall not apply.
LISR 32, 58, 77, 187, 188, LIVA 32, Hydrocarbons Law 2, 4, LMV 2, 85, CFF 26, RCFF 22, RLIVA 74, DOF Decree 11/06/13, RMF 2024 2.4.12., 3.21.2.2., 3.21.2.3., 3.21.2.4., 3.21.2.5.
Investment percentage of trusts dedicated to the acquisition or construction of real estate
3.21.2.4.
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...
...
...
...
...
...
Regarding trusts under which participation certificates or fiduciary securities are issued, placed among the general investing public, the requirement referred to in article 187, fraction III of the ISR Law may be met for each of the issuances carried out under the same trust, starting from the same day of the year immediately following that in which the trustee placed the corresponding certificates for the issuance in question.
LISR 124, 187
Facility for withholding and remitting IVA in interest payments derived from financing operations carried out through Collective Financing Institutions
4.1.12.
For the purposes of article 1o.-A, fraction II, subsection a) of the IVA Law, the Collective Financing Institutions referred to in the Law to Regulate Financial Technology Institutions, through which financing operations are carried out in which legal entities pay interest to natural persons, will substitute the legal entities in the fulfillment of the obligations to withhold and remit IVA in terms of the aforementioned normative portion, as well as in the fulfillment of the obligations indicated in article 32, fractions V and VI of the aforementioned Law.
For the purposes of this rule, the withholding must be made applying the rate established in article 1 of the IVA Law, on the nominal value of the accrued interest. The tax withheld by the Collective Financing Institutions in terms of this rule, will be considered creditable for the legal entity in accordance with article 5o., fraction IV of the aforementioned Law, provided that the other requirements for such effect are met.
LIVA 1, 1-A, 5, 32
Chapter 11.4. Of the Decree by which fiscal incentives are granted to encourage the use of electronic payment means, published in the DOF on September 2, 2024
Manifestation of conformity for the application of the permanent fund compensation procedure
11.4.1.
For the purposes of articles 33-B, fourth paragraph of the CFF and First, in relation to the Fourth, both of the Decree to which this Chapter refers, the federal entities must manifest to the Secretariat their conformity for the application of the permanent fund compensation procedure referred to in article 15, second paragraph of the LCF and what is established in Section IV of the administrative collaboration agreements in federal tax matters that the federal entities adhered to the National System of Fiscal Coordination have celebrated, regarding the amount of local taxes that are generated by the obtaining of the prizes of the raffles, in accordance with what is indicated in the procedure form 2/DEC-5 "Notice of conformity for the application of the permanent fund compensation that federal entities must present", contained in Annex 1-A.
CFF 33-B, LCF 15, DOF Decree 02/09/2024 First, Fourth, Administrative collaboration agreements in federal tax matters, Section IV
Delivery of information from the Secretariat to the federal entities for prizes paid
11.4.2.
For the purposes of articles 33-B, fourth and last paragraphs of the CFF and First, in relation to the Fourth, third paragraph, both of the Decree to which this Chapter refers, the Secretariat will inform by official letter to the federal entities the amount of the prizes paid in each of them, in order for them to determine the amount of the local taxes that correspond to said federal entities and, if applicable, to their respective municipalities, to request that the Federation cover them through the permanent fund compensation procedure, referred to in article 15, second paragraph of the LCF and established in Section IV of the administrative collaboration agreements in federal tax matters that the federal entities adhered to the National System of Fiscal Coordination have celebrated.
CFF 33-B, LCF 15, DOF Decree 02/09/2024 First, Fourth, Administrative collaboration agreements in federal tax matters, Section IV
Payment to the Secretariat of the Interior of proceeds for unclaimed prizes
11.4.3.
For the purposes of articles 33-B, first paragraph, fraction IV of the CFF, First, in relation to the Second, first paragraph and Third of the Decree to which this Chapter refers, the SAT, based on the information provided in terms of rule 11.4.6. by financial entities and other entities referred to in article First of the aforementioned Decree, will determine the prizes that in terms of article 123 of the Regulations of the Federal Law of Games and Raffles are considered unclaimed and will communicate to each entity that participates with the delivery of prizes in the Raffle "El Buen Fin", the amount that must be covered via a payment of proceeds to the Secretariat of the Interior, through the procedure and in the timeframes that the SAT establishes in its Portal.
The payment of the proceeds for the unclaimed prizes referred to in the preceding paragraph, may be credited in terms of article First of the aforementioned Decree, provided that it has been made within the established period and once the corresponding payment receipt has been delivered to the SAT, in accordance with the procedure form 3/DEC-5 "Presentation of the payment receipt to the Secretariat of the Interior of proceeds for unclaimed prizes in accordance with the Decree by which fiscal incentives are granted to encourage the use of electronic payment means", contained in Annex 1-A.
There will be no obligation to cover the Secretariat of the Interior through the payment of proceeds, when no prizes or winners are generated in terms of the Permit for the edition of the Raffle to which this Chapter refers, granted by the General Directorate of Games and Raffles of the Secretariat of the Interior.
CFF 33-B, Regulations of the Federal Law of Games and Raffles 123, DOF Decree 02/09/2024 First, Second, Third
Form of crediting the incentive
11.4.4.
For the purposes of Article 33-B, first paragraph, fraction IV of the CFF and First, in relation to Third, both of the Decree referred to in this Chapter, financial entities and other entities referred to in Article First of the cited Decree that participate in the delivery of prizes in the "El Buen Fin" Draw, may credit the incentive established in the cited Article First against provisional, definitive, and annual payments of their own or withheld ISR for this tax and until exhausted, from the time the SAT notifies them via tax mailbox that the determined information delivery has been fulfilled, indicating the amount they are entitled to credit, using for this purpose in the declaration the item "Credit for Draws."
Such credit may be made once the entities mentioned in the previous paragraph have made the total delivery of the information referred to in rules 11.4.6. and 11.4.7., as well as the payment of revenues referred to in rule 11.4.3.
CFF 33-B, Decree DOF 02/09/2024 First, Third, RMF 2024 11.4.3., 11.4.6., 11.4.7.
Determination of the incentive amount
11.4.5.
For the purposes of Article 33-B, first paragraph, fraction IV of the CFF and First, in relation to Third, both of the Decree referred to in this Chapter, the amount of the incentive will correspond to those amounts that financial entities and other entities referred to in Article First of the cited Decree that participate in the delivery of prizes in the "El Buen Fin" Draw, have effectively delivered into the accounts associated with cardholders or, in the accounts associated with the payment of sales generated by the point of sale terminals of the winners, in accordance with the cited Decree, as well as to the amounts they have paid for the concept of revenues to the Ministry of the Interior in terms of rule 11.4.3., as applicable.
CFF 33-B, Decree DOF 02/09/2024 First, Third, RMF 2024 11.4.3.
Information that financial entities and other entities referred to in Article First of the Decree referred to in this Chapter, participants in the "El Buen Fin" Draw, must provide
11.4.6.
For the purposes of Articles 33-B, first paragraph, fraction IV of the CFF, First, in relation to Second, second paragraph, and Eighth of the Decree referred to in this Chapter, entities that participate in the delivery of prizes in the "El Buen Fin" Draw must provide the SAT through the clearing house and/or specialized company that have signed the Operational Rules of the "El Buen Fin" Draw 2024, and have obligated themselves in accordance with what is provided in them, the information referred to in form 4/DEC-5 "Delivery of information that participating entities of the "El Buen Fin" Draw must provide, assisted by the clearing house and/or specialized company", contained in Annex 1-A.
CFF 33-B, Decree DOF 02/09/2024 First, Second
Information that participating entities of the "El Buen Fin" Draw must provide regarding prizes paid by federal entity
11.4.7.
For the purposes of Articles 33-B, first paragraph, fraction IV of the CFF, First, in relation to Second, second paragraph, Fourth, and Eighth, all of the Decree referred to in this Chapter, entities that participate in the delivery of prizes in the "El Buen Fin" Draw must provide the SAT through the clearing house and/or specialized company that have signed the Operational Rules of the "El Buen Fin" Draw 2024, and have obligated themselves in accordance with what is provided in them,
the information related to payments corresponding to prizes delivered to cardholders and winning merchants, referred to in form 5/DEC-5 "Delivery of information that participating entities of the "El Buen Fin" Draw must provide, assisted by the clearing house and/or specialized company, regarding prizes paid by federal entity",
regardless of the information provided in accordance with form 4/DEC-5 "Delivery of information that participating entities of the "El Buen Fin" Draw must provide, assisted by the clearing house and/or specialized company", both contained in Annex 1-A.
CFF 33-B, Decree DOF 02/09/2024 First, Second, Fourth, Eighth
Bases, terms and conditions of participation in the "El Buen Fin" Draw
11.4.8.
For the purposes of Articles 33-B, first paragraph, fraction IV of the CFF and Eighth of the Decree referred to in this Chapter, the information related to the prizes, dates, and persons who may participate in the Draw, will be made known through the bases, terms, and conditions of the "El Buen Fin" Draw, which for this purpose are published on the SAT Portal.
CFF 33-B, Decree DOF 02/09/2024 Eighth
Manifestation of financial entities and other entities referred to in Article First of the Decree referred to in this Chapter to participate in the "El Buen Fin" Draw
11.4.9.
For the purposes of Articles 33-B, first paragraph, fraction IV of the CFF and First, in relation to Second, first paragraph, both of the Decree referred to in this Chapter, financial entities and other entities referred to in Article First of the cited Decree, that intend to participate in the delivery of prizes in the "El Buen Fin" Draw, must manifest their will, in terms of form 1/DEC-5 "Notice to participate in the "El Buen Fin" Draw in accordance with the Decree granting fiscal incentives to encourage the use of electronic payment methods", contained in Annex 1-A.
CFF 33-B, Decree DOF 02/09/2024 First, Second
Manifestation of the clearing house and/or specialized company to act as information intermediary for the "El Buen Fin" Draw
11.4.10.
For the purposes of Articles 33-B, first paragraph, fraction IV of the CFF, in relation to Second, first paragraph, Third, second paragraph, and Eighth, third paragraph, all of the Decree referred to in this Chapter, clearing houses and/or specialized companies that intend to participate as intermediaries in the exchange of information between the financial entities they represent and the SAT, must manifest their will, in accordance with what is stated in form 6/DEC-5 "Notice of manifestation of participation of the clearing house and specialized company to act as information intermediary between participating entities as prize payers and the SAT", contained in Annex 1-A.
CFF 33-B, Decree DOF 02/09/2024 First, Second, Third, Eighth
Withholding of VAT by digital intermediation platforms when payments are deposited in foreign accounts
12.2.10.
For the purposes of Articles 1o.-A Bis, 5-D, 18-B, fraction II, 18-J, and 18-K of the VAT Law, digital intermediation platforms between third parties, residents abroad without a permanent establishment in Mexico and those residents in the country, that collect on behalf of the goods provider the consideration and corresponding VAT and deposit said consideration in bank or deposit accounts located abroad, must withhold from the goods providers 100% of the corresponding VAT on the alienations in which they act as intermediaries. For such purposes, said platforms must:
I.
Obtain from the goods providers a manifestation through which they inform the bank or deposit accounts located abroad where the aforementioned deposits will be made and the country where said accounts are located, as well as express their will for the VAT withholding to be made on the alienations they carry out through the digital platform, either through their Internet page, application, platform, or any other similar means, or in writing. It will be understood that said manifestation was presented by the digital intermediation platforms between third parties before the SAT, at the moment they comply with what is established in fraction IV of this rule.
II.
Remit the withholding through the "Declaration of payment of withheld VAT for the use of technological platforms", no later than the 17th day of the month immediately following that in which the considerations corresponding to the alienation of goods and the respective VAT were collected, in accordance with what is established in rule 2.8.3.1.
III.
Issue to the goods providers referred to in this rule a CFDI of Withholdings and payment information, within five days following the month in which the withholding was made, in which the amount of the payment and the withheld tax are stated, to which the complement "Technological Platform Services" must be incorporated, which the SAT publishes for this purpose on its Internet portal. Said CFDI must be sent to the email address that the provider has registered in the digital intermediation platforms between third parties.
IV.
Provide the SAT with the information referred to in Article 18-J, fraction III of the VAT Law, regarding the alienations referred to in this rule, in accordance with rule 12.2.7., identifying that it is operations for which the VAT withholding was made in terms of the first paragraph of this rule.
The VAT withheld and remitted in terms of this rule may be reduced by the goods providers, from the tax corresponding to the total of their activities for the month in which said tax was withheld, in accordance with what is established in Article 5-D, third paragraph of the VAT Law.
LIVA 1-A BIS, 5o-D, 18-B, 18-J, 18-K, RMF 2024 2.8.3.1., 12.2.7.
SECOND.
The modifications of the following Annexes are made known:
I.
Second Modification to Annex 1 of the RMF for 2024.
II.
Second Modification to Annex 1-A of the RMF for 2024.
III.
First Modification to Annex 3 of the RMF for 2024.
IV.
First Modification to Annex 7 of the RMF for 2024.
Transitory Provisions
First.
This resolution will enter into force from the day following its publication in the DOF. With respect to the provisions made known in advance on the SAT Portal, their content will take effect in terms of rule 1.8., third paragraph. What is established in rule 2.7.1.44. will enter into force from December 1, 2024.
Second.
For the purposes of Article 36 Bis of the CFF and rule 3.10.4., third paragraph, civil organizations and authorized trusts to receive deductible donations, to whom a fine had been imposed for the infringement indicated in Article 81, first paragraph, fraction XLIV of the CFF, may maintain the validity of the authorization referred to in the cited rule for the fiscal year 2025, provided that, no later than September 30, 2024, they have complied with the following:
I.
Submit the informational declarations referred to in rule 3.10.4., third paragraph, fraction I, items a) and b), corresponding to the fiscal year 2023.
II.
Have paid the fine indicated in the first paragraph of this provision.
III.
Have not filed any means of defense against the referred fine, or have withdrawn from it.
In the event that, after September 30, 2024, a means of defense is filed against the fine referred to in the first paragraph of this provision, the renewal of the validity of the authorization in terms of rule 3.10.4., third paragraph, will not proceed, so what is established in rule 3.10.12. will apply.
Third.
For the purposes of Article 113-E, third paragraph of the ISR Law, natural persons whose obligations were updated in the RFC to a regime different from that established in Title IV, Chapter II, Section IV of the said Law, may tax in terms of said Section provided that the total of their income obtained in the immediately preceding fiscal year does not exceed the amount of three million five hundred thousand pesos, as follows:
I.
Regarding taxpayers, who opt to tax in the Simplified Trust Regime, from the date on which the authority has carried out the update referred to in the previous paragraph, they must present a case of clarification through the SAT Portal on the tag RULE 2.5.8., no later than December 31, 2024, in which they manifest their will to tax in the referred regime.
With the update resulting from the presentation of the case of clarification, in terms of this fraction, the letter through which the update by authority in the corresponding RFC was informed is left without effect.
The ISR that, if any, has been paid in accordance with Title IV, Chapter II, Section I or Chapter III of the ISR Law, from the date of start of taxation in the regime assigned by the authority to the date they tax again in the Simplified Trust Regime, may be reduced up to the amount of the tax they are required to pay in said regime, in the annual declarations of 2022 and 2023, as well as in the monthly payments of 2024 and subsequent until exhausted, which may be carried out from the month of December 2024.
II.
For the case of taxpayers referred to in the first paragraph who do not apply what is established in the previous fraction, but opt to tax in the Simplified Trust Regime starting from January 1, 2025, they must present a notice of update of economic activities and obligations, in terms of form 71/CFF of Annex 1-A, no later than January 31, 2025.
III.
Regarding taxpayers who have filed a nullity lawsuit, revocation appeal, or indirect amparo lawsuit, in which no final resolution or sentence has been issued against the update of fiscal obligations in the RFC, to a regime different from that established in Title IV, Chapter II, Section IV of the said Law, the authority will carry out the update so that they return to tax in the simplified trust regime from the date on which said update was carried out, without the need to present the case of clarification, understanding that this requirement is fulfilled with the means of defense presented. In this case, what is stated in fraction I, second and third paragraphs of this provision will also apply.
Fourth.
For the purposes of rule 3.13.7., the taxpayers referred to in the first paragraph thereof may request the credits determined in the definitive monthly payments, presented for the 2024 fiscal year starting from the month of December 2024.
Respectfully.
Mexico City, October 7, 2024.- In substitution for the absence of the Head of the Tax Administration Service, based on Article 4, first paragraph of the Internal Regulations of the Tax Administration Service, the General Legal Administrator, Lic. Ricardo Carrasco Varona signs. - Rubric.
SECOND MODIFICATION TO ANNEX 1 OF THE FISCAL MISCELLANEOUS RESOLUTION FOR 2024
Official fiscal forms
..........................................................................................................................................
Content
............................................................................................................................................
B.
Approved formats, questionnaires, instructions, and catalogs.
- to 1.1.
.................................................................................................................................
1.2.
Tax Data Sheet.
Model of writing "Letter of consent for Draws".
2.1.
Model of writing "Letter of Commitment to Transmit Information and Acceptance of the Conditions of the El Buen Fin Draw".
............................................................................................................................................
..........................................................................................................................................
B.
Approved formats, questionnaires, instructions, and catalogs.
- to 1.1.
.................................................................................................................................
1.2.
Tax Data Sheet.
Model of writing "Letter of consent for Draws".
2.1.
Model of writing "Letter of Commitment to Transmit Information and Acceptance of the Conditions of the El Buen Fin Draw".
..........................................................................................................................................
B. Approved formats, questionnaires, instructions, and catalogs.
- to 1.1.
.................................................................................................................................
1.2.
Tax Data Sheet.
..........................................................................................................................................
- Model of writing "Letter of consent for Draws".
Name of the entity
Data of the communication (File No., Official Letter No., etc.)
(Place and date)
C. SECRETARY OF FINANCE AND PUBLIC CREDIT
The "Decree granting fiscal incentives to encourage the use of electronic payment methods" (Decree), published in the DOF on September 2, 2024, establishes that the amount of state taxes generated by the obtaining of prizes from the Draw carried out by the Tax Administration Service will be covered by the Federation to the federal entity where the corresponding prize is delivered, through the procedure of permanent fund compensation referred to in Article 15, second paragraph of the Fiscal Coordination Law and established in the administrative collaboration agreements in federal tax matters that the adhered federal entities have celebrated with the National System of Fiscal Coordination.
The aforementioned Decree states that the Ministry of Finance and Public Credit will inform the federal entity of the amounts corresponding to it and, if applicable, to its municipalities, derived from the application of local taxes for the obtaining of prizes from the Draw, in accordance with the general rules established by the Tax Administration Service for such purposes.
Likewise, rule 11.4.1. of the Fiscal Miscellaneous Resolution for 2024 provides that federal entities must manifest in writing, through their respective treasury organs, to the Ministry of Finance and Public Credit, their consent for the application of the permanent fund compensation procedure referred to in Article 15, second paragraph of the Fiscal Coordination Law, and established in section IV of the administrative collaboration agreements in federal tax matters that federal entities have celebrated.
Therefore, based on what is established by articles____________________ and other applicable relative provisions, in the State of ________________________ through the, _______________________ Secretary of __________________________________, the consent is manifested, without any reservation, for the application of all and each of the terms provided in Article Fourth of the "Decree", regarding the compensation scheme indicated there, and for the amounts corresponding to the municipalities of this federal entity to be delivered through our channel, derived from the application of their respective municipal taxes, if any, generated by the obtaining of prizes from the Draw.
Finally, it is made known that the federal entity I represent manifests that for the adoption and formalization of the commitments contained in this document, the applicable legal and administrative provisions have been complied with.
2.1. Model of writing "Letter of Commitment to Transmit Information and Acceptance of the Conditions of the El Buen Fin Draw"
Data of the Financial Entity (Issuer/Acquirer)
RFC:
Name or Business Name:
Commercial Name:
Name and contact means of the Legal Representative (email and phone)
Place and date
By this means, on behalf of my represented entity cited in the rubric, I manifest that I entered the Tax Administration Service (SAT) Portal www.sat.gob.mx, in the section My portal under Other Procedures and Services, to inform that it will participate as a Prize Paying Institution in the "El Buen Fin" 2024 Draw organized by the SAT, in accordance with the "Decree granting fiscal incentives to encourage the use of electronic payment methods" (Decree), published in the DOF on September 2, 2024, which I know and accept the bases, terms, conditions, and mechanics of participation of said Draw, which promotes the use of electronic payment methods in the acquisition of goods and services during the period from November 15 to 18, 2024, which is contained in the "El Buen Fin" program; therefore, I manifest that my represented entity has registration in the www.elbuenfin.org portal, positive compliance opinion in terms of what is established in Article 32-D of the Federal Tax Code and Active Tax Mailbox, in terms of rule 2.2.7. of the Fiscal Miscellaneous Resolution for 2024.
Regarding this matter, my represented entity commits to transmit the information to the SAT, in the corresponding deadlines, being able to be assisted by the (clearing house(es) and/or specialized company) full business name (commercial name) with which it has a contract, in accordance with the following:
(For Issuers)
Transactions originated by natural persons (cardholders), in the period from November 15 to 18, 2024 ("El Buen Fin") with our cards, issued by (business name of the financial entity) with:
Identification Number or FIID.
BINES
(6 positions)
Range
(00 to 99)
Nature
(credit or debit)
Clearing House(es) through which the transmission of transactions will be carried out (Commercial Name)
(For Acquirers)
The affiliations that are valid as of November 14, 2024 with point of sale terminals assigned or distributed by (business name of the financial entity) with Unique Base number (XXXXXX) or FIID (XXXXXX) and operated by electronic payment media receivers participating: natural persons or legal entities that alienate goods and/or provide services accepting as consideration for them, electronic payment media in the period from November 15 to 18, 2024 in accordance with the bases,
terms, conditions, and mechanics of participation in said Lottery.
The information transmitted to the SAT will serve as the basis for the respective (cardholders/merchants) to participate in the "El Buen Fin" 2024 Lottery, in accordance with the process established for such effect in the rules, terms, conditions, and mechanics of participation and in the general rules issued by the SAT for such effect.
The obligations of my represented entity (legal name of the financial entity) to make the payment of prizes to the winners (cardholders/merchants) derived from the "El Buen Fin" 2024 Lottery within the 20 business days following the celebration of the Lottery, as well as to present the proof of payment to the Ministry of the Interior for unclaimed prize proceeds and to carry out the transmission of the information referred to in the second paragraph of this document, will be carried out in accordance with the Decree and the general rules issued by the SAT for such effect.
The promotion of the "El Buen Fin" 2024 Lottery organized by the SAT is not sponsored, endorsed, administered, nor associated in any way with my represented entity (legal name of the financial entity). The (cardholders/merchants) participating in the Lottery will only use electronic payment methods to access said Lottery, without the information being used by the SAT for purposes other than those of the Lottery itself.
Based on the foregoing, I declare that the information provided by my represented entity will comply with the technical and security requirements established in the rules, terms, conditions, and mechanics of participation; as well as in the Decree and in the general rules issued by the SAT for such effect.
Name and Signature of the Legal Representative
(Legal name and trade name of the Financial Entity (Issuer/Acquirer)
..........................................................................................................................................
Sincerely.
Mexico City, October 7, 2024.- In substitution for the absence of the Head of the Tax Administration Service, based on Article 4, first paragraph of the Internal Regulations of the Tax Administration Service, the General Legal Administrator, Lic. Ricardo Carrasco Varona, signs. - Initials.
FIRST MODIFICATION TO ANNEX 3 OF THE 2024 FISCAL MISCELLANEOUS RESOLUTION
Compilation of non-binding fiscal criteria
..........................................................................................................................................
Content
A.
Current
I.
...........................................................................................................................
II.
Criteria of the Income Tax Law
1/ISR/NV to
...............................................................................................................
43/ISR/NV
...............................................................................................................
44/ISR/NV
Deduction of expenditures for the concept of service provision. They are not deductible if it is not proven that the service was effectively provided.
III.
Criteria of the VAT Law
1/IVA/NV to
...............................................................................................................
11/IVA/NV
...............................................................................................................
12/IVA/NV
Acquisition of goods in national territory owned by a resident abroad. Withholding of the value-added tax.
IV. to VII.
...............................................................................................................
B.
Repealed
.................................................................................................................................
A.
Current
I.
.......................................................................................................................
.......................................................................................................................
II.
Criteria of the Income Tax Law
.............................................................................................................................
44/ISR/NV
Deduction of expenditures for the concept of service provision. They are not deductible if it is not proven that the service was effectively provided.
Article 27 of the Income Tax Law establishes the requirements that expenditures must meet for taxpayers to consider them as deductible for the determination of Income Tax, among which are being strictly indispensable for the purposes of the taxpayer's activity, being backed by a fiscal receipt, being duly registered in accounting, among others.
For its part, from the contradiction of thesis 128/2004, resolved by the Second Chamber of the Supreme Court of Justice of the Nation, it is derived that when the expense incurred is not related to the corporate purpose of the company seeking to deduct it, the expense is not strictly indispensable, therefore, it would not be deductible.
Now, it should be mentioned that the requirement of strict indispensability of deductions can only be verified in operations with effective existence, that is, when it can be corroborated that it was effectively carried out and, therefore, that the expenditure derived from said operation is strictly indispensable for the purposes of the taxpayer's activity.
In this sense, expenditures made for the concept of service provision, paid either to a person resident in Mexico or abroad, are not deductible if it is not proven that the service was effectively received, since tax authorities have detected that some taxpayers make expenditures supposedly related to the provision of services and generate a deduction, which results in the decrease of the Income Tax taxable base; however, even if there are receipts that supposedly back the provision of the service, there are no other necessary elements to demonstrate that its effective provision took place.
For the above, it is considered that an improper fiscal practice is carried out by:
I.
Those who deduct for Income Tax purposes expenditures for the concept of service provision, when there are no elements that prove that they effectively received said service, regardless of whether there is a fiscal receipt with which the operation is intended to be backed.
II.
Those who advise, counsel, provide services, or participate in the realization or implementation of the previous practice.
III.
Criteria of the VAT Law
.............................................................................................................................
12/IVA/NV
Acquisition of goods in national territory owned by a resident abroad. Withholding of the value-added tax.
Article 1, first paragraph of the VAT Law establishes that natural and legal persons who, in national territory, alienate or import goods, among other cases, are obligated to pay the value-added tax.
On the other hand, Article 1-A of the VAT Law establishes that taxpayers are obligated to effect the withholding of the tax transferred to them when, among other cases, they acquire in national territory goods owned by a resident abroad without a permanent establishment in the country.
Likewise, the second paragraph of the aforementioned article provides that natural or legal persons obligated to pay the tax exclusively for the importation of goods will not carry out the aforementioned withholding, as it is considered that they are persons who do not dedicate the goods to the realization of acts or activities for which they are obligated to pay the tax and, therefore, do not file VAT returns.
In this sense, it is considered that when natural and legal persons acquire goods in national territory owned by a resident abroad without a permanent establishment in the country, they are obligated to effect the withholding of the tax in terms of Article 1-A of the VAT Law, derived from the acquisition of said goods, when they carry out acts or activities taxed by the aforementioned Law and for which they are obligated to pay the tax, since the second paragraph of the cited Article 1-A does not apply to them, in that they carry out taxed acts or activities.
That is, VAT taxpayers obligated to pay the tax for additional cases to importation are always obligated to carry out the withholding referred to in Article 1-A, fraction III of the VAT Law.
For the above, it is considered that an improper fiscal practice is carried out by:
I.
Natural and legal persons who do not carry out the VAT withholding in terms of Article 1-A of the VAT Law, when acquiring goods from a resident abroad without a permanent establishment in the country, being obligated to pay the tax for the realization of taxable activities for purposes of the VAT Law.
II.
Those who advise, counsel, provide services, or participate in the realization or implementation of the previous practice.
..........................................................................................................................................
B.
......................................................................................................................................
Sincerely.
Mexico City, October 7, 2024.- In substitution for the absence of the Head of the Tax Administration Service, based on Article 4, first paragraph of the Internal Regulations of the Tax Administration Service, the General Legal Administrator, Lic. Ricardo Carrasco Varona, signs. - Initials.
FIRST MODIFICATION TO ANNEX 7 OF THE 2024 FISCAL MISCELLANEOUS RESOLUTION
Compilation of normative fiscal criteria
.........................................................................................................................................
Content
A.
Current:
I.
...........................................................................................................................
II.
...........................................................................................................................
III.
Criteria of the VAT Law
1/IVA/N to
.......................................................................................................................
39/IVA
.......................................................................................................................
40/IVA/N
Digital Services. Definition of intermediary services for the purposes of Article 18-B, fraction II of the VAT Law.
IV. to VI.
...........................................................................................................................
B.
Repealed:
.........................................................................................................................................
A.
Current
I.
.......................................................................................................................
...............................................................................................................................
II.
.......................................................................................................................
...............................................................................................................................
III.
Criteria of the VAT Law
...............................................................................................................................
40/IVA/N
Digital Services. Definition of intermediary services for the purposes of what is provided in Article 18-B, fraction II of the VAT Law.
Article 18-B of the VAT Law provides that only digital services established in said legal provision are considered digital services when they are provided through applications or digital format content via Internet or another network, fundamentally automated, possibly requiring minimal human intervention, as long as a consideration is charged for them.
For its part, Article 18-B, fraction II of the VAT Law, specifies as a digital service those of intermediation between third parties who are offerors of goods or services and the demanders of the same.
The current tax legislation does not define the concept of digital intermediary service; however, in accordance with what is stated in the statement of motives of the initiative that gave rise to the regime for the provision of digital services, it was established that for the case of such intermediary services between third parties who are, on the one hand, offerors of goods or services and, on the other, the demanders of said offer, the common element is that the provider of the intermediary service contracts with the seller of the good or the provider of services to offer the goods and services through their Internet page, application, or other digital network and, in some cases, charge on their behalf the corresponding price to whoever acquires the good or contracts the service, obtaining a commission for this.
In this sense, for the purposes of Article 18-B, fraction II of the VAT Law, a natural or legal person provides digital intermediary services when they use or enable an application or any other digital network so that, through the interaction between two or more clients or participants (generally demanders and offerors), they express their consent to alienate and acquire a good, provide and receive a service, or grant and receive the temporary use or enjoyment of a good, which is characterized in that both the demanders and the offerors who interact are users of digital platforms and the offerors contract the services with the provider of intermediary services, with the object or purpose that these agree on the alienation of a good, the provision of a service, or the temporary use or enjoyment of a good, in exchange for a price or consideration.
For the above, from a harmonious and teleological interpretation of the tax provisions in matters of digital services, it is considered that digital platforms provide intermediary services when, in exchange for the payment of a price or a consideration, they offer or allow through their Internet page, their application, or any other digital network, that their clients offer to third parties, goods or services, and that said offerors and demanders agree through the digital platform on the conditions of said operations and the price or consideration of the same.
The above applies even in cases where digital platforms providing digital intermediary services declare:
I.
That they only constitute online stores (Internet page, application, or other digital network), even though, in addition to offering and alienating goods of their property or providing services directly to demanders of goods and services through said stores, they put in contact other offerors of goods or services with the demanders of the same, or
II.
That the services or goods offered are the exclusive responsibility of the offerors of these and that said platforms do not intervene in the negotiation, fixing of the price and conditions of the service, ostenting themselves only as online aggregators, transport network companies, or any other denomination.
In this sense, any digital platform that provides digital intermediary services so that, through its Internet page, its application, or any other digital network, the offerors of goods or services agree or contract with demanders of the same on the conditions and prices or considerations of the services or goods offered, is considered to provide intermediary services between third parties, in terms of Article 18-B, fraction II of the VAT Law and, therefore, said digital intermediary service platforms, must comply with the obligations provided in Chapter III BIS and Article 1-A BIS of the VAT Law and Title IV, Chapter II, Section III of the Income Tax Law, including those of carrying out withholdings of the taxes, when thus appropriate in terms of the aforementioned tax provisions.
..........................................................................................................................................
B.
...............................................................................................................................
Sincerely.
Mexico City, October 7, 2024.- In substitution for the absence of the Head of the Tax Administration Service, based on Article 4, first paragraph of the Internal Regulations of the Tax Administration Service, the General Legal Administrator, Lic. Ricardo Carrasco Varona, signs. - Initials.
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