SAT publishes the first early version of the Ninth Resulation of Modifications to the Miscellaneous Tax Resolution for 2022

25 October 2022

On October 25, 2022, the Tax Administration Service (hereinafter, “SAT“) published the first anticipated version of the Ninth Resolution of Amendments to the Miscellaneous Tax Resolution for 2022 (the “RMF“) on its website, which may be subsequently amended until its publication in the Official Gazette of the Federation (hereinafter, “DOF“).

Despite not being published in the DOF, some of the benefits contained in the RMF that facilitate taxpayers’ compliance with their tax obligations may be applicable as of this publication in the SAT‘s Portal, unless a date is specified.

The following are some of the ideas that we consider relevant in the RMF, related to the Decree that grants fiscal incentives to encourage the use of electronic means of payment published in the DOF on October 21, 2022:

RULES AND STATEMENT OF ENTITIES TO PARTICIPATE IN THE “EL BUEN FIN” DRAWING (11.4.1 and 11.4.2)

Although there were no changes in terms of these sections, the RMF indicates that the information related to the prizes, dates and people who may participate in the “El Buen Fin” drawing, will be disclosed through the rules of the “El Buen Fin” drawing, which for such purpose will be published in the SAT Portal. Likewise, the entities that intend to participate with the delivery of prizes in the “El Buen Fin” drawing must express their will, as indicated in the form 1/DEC-5 “Notice to participate in the “El Buen Fin” drawing”.

PAYMENT TO THE SECRETARIAT OF GOVERNMENT (SEGOB) OF UNCLAIMED PRIZE INCOME (11.4.5)

With respect to this section, it is now incorporated that the obligation to pay the corresponding taxes to the SEGOB, shall not be covered in the event that no prizes or winners have been generated under the terms of the Permit for the 12th edition of the Drawing granted by the General Directorate of Games and Drawings of the SEGOB.

Amendments to Annex 1-A of the RMF are indicated as follows:

FORM 85/CFF ON NOTICE OF COMMENCEMENT OF LIQUIDATION OR CHANGE OF TAX RESIDENCY

There is a reduction in the requirements for the filing of the Notice of Commencement of Liquidation or Change of Tax Residence for legal entities to be as follows:

Filing of the annual tax return for early termination of the fiscal year.
To have a positive opinion of compliance of the legal entity, during the presentation of the notice.
To have a valid e.signature (in the case of the liquidator and the legal entity in question).
To have an active tax mailbox.
To have an address where it can be located to keep the accounting stated in the RX Form.

Likewise, the requirement that the amount of income, deductions, the value of acts or activities, withholdings, or creditable tax, stated in the provisional, withholding, definitive, or annual tax returns, must agree with the amounts indicated in the Digital Tax Receipts by Internet, files, documents, or databases maintained by the tax authorities, was eliminated.

As stated above, the RMF has not yet been published in the DOF and therefore may be amended prior to its definitive version. Bravo Abogados recommends the review of the RMF to identify those provisions, changes, and other situations that stand out regarding your situation.

For any questions, comments or advice on the matter, we are at your service through any of our contact channels.

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www.j-bravo.com
Blvd. Antonio L. Rodríguez 3000, Colonia Santa María, 5to piso, Interior 501 Torre Albia, C.P. 64650 Mty, N.L., México T.

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