November 7th, 2022
On November 1st, 2022, the Tax Administration Service (hereinafter, “SAT“) published the second 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:
RECORD OF CASH DEPOSITS (3.5.19)
The data on cash deposits and cash purchases of cashier’s checks that financial system institutions lack are not mandatory as long as they are not attributable to such institution. Therefore, if the institutions of the financial system are obliged to have certain data, or if they are not obliged to have it but do, such information must be recorded.
In case the RMF becomes effective, these would be some of the mandatory data:
- Unique Population Registry Code (CURP) of the taxpayer.
- Taxpayer’s e-mail address
- Details of the account receiving the deposit
INFORMATION TO SAT ON CASH DEPOSITS
(3.5.21)
Information on cash deposits made in accounts opened in the name of taxpayers in financial system institutions, when the accumulated monthly amount of cash deposits made in all accounts held by the taxpayer in the same financial system institution exceeds $15,000.00, as well as all cash purchases of cashier’s checks, may be submitted no later than the last day of the calendar month immediately following the corresponding month, using the form established in Annex 1 called “Informative declaration of cash deposits”.
DEADLINE FOR E-SIGNATURE IN SIMPLIFIED TRUST REGIME
(Thirty-eighth Transitory)
The deadline for taxpayers who choose to be taxed under the Simplified Reliance Regime (RESICO) to have an active e-signature is March 31, 2023 (previously December 31, 2022).
FORMAT FOR THE INFORMATIVE DECLARATION OF CASH DEPOSITS
(Fourth Transitory)
The “Informative declaration of cash deposits” will be published in the SAT website on November 1, 2022, which must be filed by taxpayers for the fiscal year 2022, for each month of the fiscal year, starting December 1, 2022.
DEADLINE TO ISSUE CFDI
(Fifth Transitory)
Those who receive income from salaries or any other subordinated personal services and who are obligated to issue CFDIs for such income, may issue them until March 31, 2023 as provided in the RMF.
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.
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