Seventh Resolution of Modifications to the General Fiscal Resolution for 2023 and its Annexes 3 and 23 — SHCP — MX

DOF: 18/10/2023

SEVENTH Resolution of Modifications to the General Fiscal Resolution for 2023 and its Annexes 3 and 23

At the margin, a seal with the National Coat of Arms, which says: United Mexican States.- TREASURY.- Ministry of Finance and Public Credit.- Tax Administration Service.

SEVENTH RESOLUTION OF MODIFICATIONS TO THE GENERAL FISCAL RESOLUTION FOR 2023

AND ANNEXES 1-A, 3, 14, 15 and 23

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 Tax Administration Service Law and 8 of the Internal Regulations of the Tax Administration Service, it is resolved:

FIRST. Rules 1.6., second paragraph, fraction IV, second paragraph; 2.5.3., first paragraph; 2.5.21., first paragraph; 2.7.2.10., third paragraph, fractions VI and VIII; 2.7.4.9., second and sixth paragraphs; 2.9.13., second paragraph; 2.11.6., fraction III; 2.18.1., fourth paragraph, fraction IV and fifth; 3.1.24.; 3.10.4.; 5.2.23., fraction V; 7.42.; 11.1.9., first paragraph and 13.1., first paragraph, fraction VIII; are reformed; rules 2.9.10., first paragraph, fraction I, subsection h); 3.13.36.; 5.2.23., fraction VII, with the current fractions VII to XII becoming VIII to XIII and 12.1.3., second paragraph are added; and rule 2.4.2., second paragraph of the General Fiscal Resolution for 2023 is repealed, to read as follows:

Place and manner to present documentation

1.6.

...

I. to III.

...

IV.

...

Regarding matters that fall under the jurisdiction of the Central Administration of Amparo and Judicial Instances, they shall be presented at Paseo de la Reforma, number 10, ground floor, Tabacalera Neighborhood, Cuauhtémoc Municipality, C.P. 06300, Mexico City.

...

CFF 18, 18-A, 22, 23, 31, RISAT 25, 28, 31, 32, 35

Validation of the key in the RFC

2.4.2.

...

Second paragraph is repealed.

CFF 27, RMF 2023 2.4.6., 2.4.13., 2.9.5.

Cancellation in the RFC due to death

2.5.3.

For the purposes of articles 27, sections B, fraction II and C, fractions V and XIII of the CFF,

29, first paragraph, fraction XIII and 30, fraction IX of its Regulations, the tax authority may

perform the cancellation in the RFC due to death of the natural person in question, without

the need for the respective notice to be presented, when the information provided by

different authorities or third parties demonstrates the death of the taxpayer and this is

active in the RFC without tax obligations or exclusively in the regime of

wages and salaries and/or in the RIF in accordance with what is provided in Section II, Chapter II,

Title IV of the Income Tax Law in effect until December 31, 2021, in relation to what

is provided in fraction IX of Article Second of the Transitory Provisions of the

Income Tax Law, published in the DOF on November 12, 2021, income from

interests, income from dividends or, there is a notice of suspension of activities

prior to death, regardless of the tax regime in which he had paid taxes according to the Income Tax Law.

...

CFF 27, RCFF 29, 30

Persons exempt from presenting notice of suspension or decrease of obligations

2.5.21.

For the purposes of articles 27, sections B, fraction II and C, fractions V and XII and 63 of the

CFF; as well as 29, first paragraph, fractions V and VII and 30, fractions IV, subsection a) and V,

subsection

a) of the CFF Regulations, the tax authority may perform the suspension in the RFC and

decrease of obligations in said registry, without the need for these to present the

respective notice, when the taxpayers have not carried out any activity in the three

previous fiscal years prior to the suspension or decrease, derived from the information

obtained from their systems or databases, as well as from the information provided by

other authorities or third parties, or that obtained by the authority by any other means.

...

CFF 27, 63, RCFF 29, 30, RMF 2023 2.5.8.

Verification of compliance with requirements and obligations for the provider of

CFDI certification

2.7.2.10.

...

I. to V.

...

VI.

Once the information or documentation is delivered within the deadline indicated by the

provider in the verification process, the ACSMC of the AGCTI will analyze and evaluate

the information and/or documentation and notify the official letter of final technical opinion of the

verification.

VII.

...

VIII.

The ACSMC of the AGCTI will make known to the ACGSTME of the AGSC, the official letter

of final technical opinion of the verification, so that in case of non-compliance,

the ACGSTME will inform the provider of the corresponding sanction.

...

CFF 29, 29 Bis, RMF 2023 2.7.2.8., 2.7.2.9., 2.7.2.11., 2.7.2.12., 2.7.2.14.

Verification of compliance with requirements and obligations for the provider of

certification and generation of CFDI for the primary sector

2.7.4.9.

...

The verification will begin on the date indicated in the verification order issued for this

purpose, a detailed report will be drawn up in which the details of the review are recorded, subsequently an official letter will be issued in which the non-compliances will be recorded and notified, if applicable, granting the deadline mentioned in the next paragraph for the provider to clarify the detected non-compliances and it will be considered concluded on the date when the official letter of final technical opinion of the verification is notified.

...

If the deadline indicated in the third paragraph of this rule has elapsed and the provider does not

disprove or prove compliance with the requirements and obligations to which he is subject, the

ACSMC of the AGCTI will issue the official letter of final technical opinion of the verification, which

it will notify to the ACGSTME of the AGSC.

...

CFF 29, 29 Bis, RMF 2023 2.7.4.2., 2.7.4.6., 2.7.4.10., 2.7.4.11.

Request for flexible installment payments during the exercise of audit powers

2.9.10.

...

a) to g)

...

The authority that is exercising the audit powers.

II.

...

CFF 66, 66-A, RCFF 65, RMF 2023 2.11.2.

Clarification of invitation letters, exhortations or communications for non-compliance with

tax provisions

2.9.13.

...

With respect to communications to promote compliance with obligations regarding

submission of tax returns, issued by the Central Administration of Promotion and

Compliance Monitoring, taxpayers may perform the corresponding clarification in accordance with the procedure form 128/CFF "Clarification of requirements for

omitted obligations or communications to promote compliance in matter of

submission of tax returns", contained in Annex 1-A.

CFF 33

Early settlement of debt with agreement for installment payments

2.11.6.

...

I. to II.

...

III.

For cases of deferred payment, to the outstanding balance of the debt to be settled

early, the amount resulting from multiplying said balance by the

monthly rate applicable to deferred payment indicated in article 8 of the LIF, in effect

on the date of authorization of the deferred payment, by the number of months or fraction of

month elapsed from the date of the request for deferred installment payments,

until the date indicated by the taxpayer to settle his debt early.

IV. to V.

...

CFF 18, 19, 66, 66-A, LIF 8, RCFF 65, RMF 2023 2.11.1., 3.17.3.

Requirements to operate as a certifying body authorized by the SAT

2.18.1.

...

I. to III.

...

IV.

It will issue the official letter of final technical opinion of the verification.

In the event that the official letter of final technical opinion of the verification contains

non-compliances, the applicant for certifying body will not be able to resubmit the

request for validation and technical opinion to operate as a certifying body within a period of

six months, counted from the date of notification of said official letter.

CFF 32-I

Payment of surcharges for differences derived from the application of a lower coefficient

in provisional payments

3.1.24.

For the purposes of article 14, seventh paragraph, subsection b) of the Income Tax Law, the payment of

surcharges, instead of being made through the presentation of

complementary tax returns for provisional payments, will be made through the annual return that is

presented in terms of what is provided in article 9 of the Income Tax Law, and the

corresponding surcharges must be paid from the date when each provisional payment

should have been presented until the presentation of the aforementioned annual return, using the

coefficient that the taxpayer should have applied at the time of making the provisional

payments.

LISR 9, 14

Validity and renewal of authorization to receive deductible donations

3.10.4.

For the purposes of articles 36 Bis of the CFF, as well as 36 and 131 of the Regulations of the

Income Tax Law, the authorization to receive deductible donations is valid only for the

fiscal year for which it is granted.

The fiscal year from which civil organizations and trusts are authorized to

receive deductible donations is specified in the authorization certificate.

Upon conclusion of the authorized fiscal year, without it being necessary for the SAT to issue a new

official letter, the authorization will be renewed for the next fiscal year, provided that the

civil organizations and trusts authorized comply with the following:

That they have presented the informative returns indicated below:

The established in rule 3.10.10. and the procedure form 19/ISR "Informative

return to guarantee the transparency of assets, as well as the use and

destination of donations received and activities intended to influence the

legislation", contained in Annex 1-A, corresponding to the immediate

previous fiscal year.

The indicated in article 86, third paragraph of the Income Tax Law, regarding the

income obtained and expenditures made, corresponding to the exercise

immediate previous.

The referred to in rule 3.10.27. and the procedure form 146/ISR "Informative

Return of donations to mitigate and combat the SARS-CoV2 virus", contained in

Annex 1-A, regarding civil organizations and trusts for

receiving deductible donations referred to in said rule.

II.

Do not incur in any of the causes for revocation referred to in article

82-Quater, section A of the Income Tax Law.

III.

Do not be in cancelled status before the RFC.

The SAT will make known, through Annex 14, the civil organizations and trusts whose

authorization is in effect, as well as those that have lost the validity of

said authorization, due to non-compliance with any of the requirements established

in the previous fractions, without this exempting them from compliance with tax obligations that they have pending due to their authorization.

Donations received during the fiscal year for which the validity of the

authorization was lost and until the publication of this, will be considered as taxable income

for the civil organizations and trusts that received said donations, as long as they do not

recover the authorization in the same fiscal year in which they lost it.

Civil organizations and trusts authorized to receive deductible donations that

in terms of rule 2.5.10., fifth and sixth paragraphs, do not present the notice of

resumption of activities or cancellation before the RFC, as well as those that are

cancelled in said registry, will lose the validity of their authorization, a situation

that will be published in Annex 14 and directory of donees.

CFF 27, 36 Bis, LISR 82-Quater, 86, RCFF 29, RLISR 36, 131, RMF 2023 2.5.10., 2.5.13.

Suspension in the RFC of taxpayers of the Simplified Trust Regime

inactive

3.13.36.

For the purposes of articles 113-E, third paragraph and 113-I, second paragraph of the Law of

Income Tax, when the tax authority detects that the taxpayers are natural persons who pay

taxes in terms of Title IV, Chapter II, Section IV, in the fiscal year, have not issued

tax receipts, presented any monthly payment, as well as the annual return of the

fiscal year 2022, it may suspend them in the RFC without the need for a request from the

taxpayer.

Those taxpayers who are suspended in terms of this rule may

present the notice of resumption of activities in terms of rule 3.13.2.

LISR 113-E, 113-I, RMF 2023 2.5.8., 3.13.2.

Removal from the registry of alcoholic beverage taxpayers in the RFC

5.2.23.

...

I. to IV.

...

Present any of the notices referred to in article 29, fractions I, II and III, or

any of the cancellation notices in the RFC indicated in fractions XII to

XVI of the CFF Regulations.

VI.

...

VII.

It is detected that the tax domicile and/or establishments where alcoholic beverages are

manufactured, produced, bottled or stored corresponds to a different ADSC than

the one in which it was registered in the RFC.

VIII.

...

IX.

...

XI.

...

XII.

...

XIII.

...

CFF 27, 69, 69-B, LIEPS 19, RCFF 29, 30, RMF 2023 2.1.37., 5.3.1.

Procedures for the payment of fees

7.42.

For the purposes of articles 8, 12, 211-A, 211-B, 212, 213, 219, 221, 222, 226, 232,

232-A, 232-C, 232-D-1, 234, 236, 237, 238, 276, 283, 288-A, 288-A-3 and 289 of the LFD, the

payment of the fees established in them, will be understood as made when it is

effected in accordance with the procedure established in rules 2.8.4.1. or 2.8.5.1.,

as applicable.

LFD 8, 12, 211-A, 211-B, 212, 213, 219, 221, 222, 226, 232, 232-A, 232-C, 232-D-1, 234,

236, 237, 238, 276, 283, 288-A, 288-A-3, 289, RMF 2023 2.8.4.1., 2.8.5.1.

Packaging for the conservation of sculptures

11.1.9.

For the purposes of Article Fourth of the Decree referred to in this Chapter, regarding

sculptures, the taxpayer must deliver them in a box of wood, plywood or

plywood, or medium density fiberboard or "MDF" specifically made for the sculpture, which allows its conservation and transport in optimal conditions.

...

Decree 31/10/94 Fourth

Notice to designate a legal representative and provide a domicile in national

territory

12.1.3.

...

In the event that any modification is made to the domicile in national territory or of

legal representative for purposes of notification and monitoring of compliance with tax obligations, a notice must be presented informing of the same through a clarification case through the SAT Portal, attaching the requirements indicated in numerals 3, 4 and 5 of the procedure form 1/PLT "Request for registration in the RFC of residents abroad who provide digital services", contained in Annex 1-A.

LISR 113-C, LIVA 18-D, RMF 2023 12.1.1.

Declaration of payment of fees for shared profit and extraction of

hydrocarbons

13.1.

...

I. to VII. ...

VIII.

Those related to the total amounts of fees for shared profit and

extraction of hydrocarbons, regarding the month of July 2023, by no later than October 20

of 2023.

IX.

...

LISH 42, 44, RMF 2023 2.8.3.1., Twenty-Fourth Transitory

SECOND.

In accordance with what is provided in article 5 of the Federal Law of the Rights of the

Taxpayer, the updated text of the rules referred to in Resolutivo First of the

present Resolution, may be consulted on the SAT Portal.

THIRD.

The modifications of the following Annexes are made known:

Fourth Modification to Annex 3 of the RMF for 2022.

II.

Fifth Modification to Annex 15 of the RMF for 2022.

III.

Third Modification to Annexes 1-A, 14 and 23 of the RMF for 2023.

Transitory Provisions

First.

This Resolution will enter into force the day following its publication in the DOF. With

regard to the provisions made known in advance on the SAT Portal, their content will produce their effects in terms of rule 1.8., third paragraph.

Second.

For the purposes of article 36 Bis of the CFF and rule 3.10.4., third paragraph, the

civil organizations and trusts authorized 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 said rule for the fiscal year of 2024, provided that, by no later than September 30, 2023, they have complied with the following:

Present the informative returns referred to in rule 3.10.4., third

paragraph, fraction I, subsections a) and b), corresponding to the fiscal year of 2022.

II.

Have paid the fine indicated in the first paragraph of this provision.

III.

Have not filed any means of defense against the fine referred to.

In the event that, after September 30, 2023, 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 the provisions of rule 3.10.12. will apply.

Third.

For the purposes of rule 5.1.7., in relation to the procedure forms 4/IEPS "Request for

distribution of physical seals and seals for national alcoholic beverages" and 5/IEPS

"Request for distribution of physical seals and seals for national alcoholic beverages

as distributor/maquilador", contained in the Third Modification to Annex 1-A of the

RMF for 2023, taxpayers who from the entry into force of the cited

procedure forms, have physical seals and seals for national alcoholic beverages,

may adhere them and report them in terms of rules 5.2.24. and 5.2.25.,

as applicable, until exhausted.

Respectfully.

Mexico City, October 10, 2023. - 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.

FOURTH MODIFICATION TO ANNEX 3 OF THE GENERAL FISCAL RESOLUTION FOR 2022.

NON-BINDING CRITERIA OF TAX PROVISIONS

FIRST.

........................................................................................................................................

Content

SECTIONS:

A. CFF Criteria

1/CFF/NV

Delivery or making available of the CFDI. The obligation is not met when the

issuer only refers to a web page.

2/CFF/NV a

................................................................................................................

3/CFF/NV

................................................................................................................

....................................................................................................................................

A. CFF Criteria

1/CFF/NV

Delivery or making available of the CFDI. The obligation is not met when

the issuer only refers to a web page.

Article 29, first paragraph of the CFF establishes the obligation for taxpayers to

issue CFDIs over the Internet for the acts or activities they carry out, for the income

that is received or for the withholding of contributions that they make, for which, in

accordance with its fraction IV, before their issuance they must send them to the SAT or to the

certification provider of digital tax receipts over the Internet with the object

that they be certified, that is, the compliance with the requirements established

in article 29-A of the same Code is validated, a folio is assigned and the digital seal

of the SAT is incorporated.

Article 29, fraction V of the cited regulation provides that once the CFDI has

incorporated the digital seal referred to in the previous paragraph, taxpayers

must deliver or make available to their clients the electronic file of the CFDI

and, when requested by the client, its printed representation, so it is

considered that the taxpayer who requests the tax receipt only needs to

provide his key in the RFC, name or corporate name, postal code of the tax domicile and

tax use that he will give to the tax receipt, without the need to exhibit the Fiscal Identification Card or Certificate of Fiscal Status.

For the above, it is considered that the following carry out an improper tax practice:

Taxpayers who do not comply, in the same act and place, with their obligation to

issue the CFDI and also with its submission to the SAT or to the CFDI certification provider with the object that it be certified.

II. Taxpayers who do not allow, in the same act and place that the client

provides their data for the generation of the CFDI.

III. Taxpayers who, in their establishments, branches or points of sale,

only make available to the client a means by which they invite the client to

that this on his own provides his data and, therefore, transfers to the client the

obligation to generate the CFDI.

IV. Taxpayers who condition the issuance of CFDI to the exhibition of the

Fiscal Identification Card or Certificate of Fiscal Status.

V. Whoever advises, counsels, provides services or participates in the realization or the

implementation of any of the previous practices.

Origin

First antecedent

Fifth Resolution of

Modifications to the RMF for

2014

Published in the Official Journal of the Federation on October 16

of 2014, Annex 3, published in the Official Journal of the

Federation on October 17, 2014.

....................................................................................................................................

SECOND.

....................................................................................................................

Respectfully.

Mexico City, October 10, 2023. - 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.

THIRD MODIFICATION TO ANNEX 23 OF THE GENERAL FISCAL RESOLUTION FOR 2023.

LOCATION OF THE ADMINISTRATIVE UNITS OF THE SAT

Content

General Administration of Collection

...

II.

General Administration of Federal Fiscal Audit

...

III.

General Administration of Foreign Trade Audit

...

IV.

General Administration of Large Taxpayers

...

General Administration of Hydrocarbons

...

VI.

General Administration of Taxpayer Services

...

VII.

General Legal Administration

...

Decentralized Legal Administrations

VIII.

General Administration of Resources and Services

...

IX.

General Administration of Communications and Information Technologies

...

I. to VI.

...

VII.

General Legal Administration

...

Decentralized Legal Administrations

to 22.

...

23.

Jalisco " 1 "

Headquarters Location: Jalisco

Address:

Type of

road

Street

Number

Exterior

Number

interior

Type of

settlement

Neighborhood

Postal

Code

Between

streets or

References

Locality

Alcaldía or

Municipality

Federal Entity

Avenue

De las

Americas

833

Ground

floor

Jesús

García

Neighborhood

44656

Florencia and

Colomos

Guadalajara

Jalisco

24.

Jalisco " 2 "

Headquarters Location: Jalisco

Address:

Type of

road

Street

Number

Exterior

Number

interior

Type of

settlement

Neighborhood

Postal

Code

Between

streets or

References

Locality

Alcaldía or

Municipality

Federal Entity

Avenue

De las

Americas

833

Ground

floor

Jesús

García

Neighborhood

44656

Florencia and

Colomos

Guadalajara

Jalisco

25.

...

26.

Jalisco " 4 "

Headquarters Location: Zapopan

Address:

Type of

road

Street

Number

Exterior

Number

interior

Type of

settlement

Neighborhood

Postal

Code

Between

streets or

References

Locality

Alcaldía or

Municipality

Federal Entity

Avenue

Central

Guillermo

González

Camarena

735

Neighborhood

Annex to

Residential

West

45136

Public Servant

and

Federalist

Circuit

Jaliscians

of 1823

Zapopan

Jalisco

27.

Jalisco " 5

Headquarters Location: Jalisco

Address:

Type of

road

Street

Number

Exterior

Number

interior

Type of

settlement

Neighborhood

Postal

Code

Between

streets or

References

Locality

Alcaldía or

Municipality

Federal Entity

Avenue

De las

Americas

833

Ground

floor

Jesús

García

Neighborhood

44656

Florencia and

Colomos

Guadalajara

Jalisco

to 52.

...

53.

Tamaulipas " 3 "

Headquarters Location: Nuevo Laredo

Address:

Type of

road

Street

Number

Exterior

Number

interior

Type of

settlement

Neighborhood

Postal

Code

Between

streets or

References

Locality

Alcaldía or

Municipality

Federal Entity

Avenue

Ocampo

101

Floor 3

Neighborhood

Sector

Center

88000

Corner of June

Nuevo

Laredo

Nuevo

Laredo

Tamaulipas

to 67.

...

VIII. to IX.

...

Sincerely.

Mexico City, October 10, 2023. - 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.

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