Second resolution of amendments to the miscellaneous fiscal resolution for 2024

Second anticipated version of the second resolution of amendments to the miscellaneous fiscal resolution for 2024.

The Tax Administration Service (SAT) recently published on its website (the Portal) the second anticipated version of the Second Resolution of Amendments to the Miscellaneous Fiscal Resolution for 2024 and its annexes 1 and 1-A (the “2VA-RMF”). The 2VA-RMF is pending publication in the Official Gazette of the Federation (DOF), so this legal alert might be subject to modification once the final publication takes place.

The 2VA-RMF will take effect the day after its publication in the DOF. Under rule 1.8. of the RMF, the benefits contained in the rules published in advance on the Portal are applicable from the moment they are announced on the same, unless a different date is expressly indicated.

Tax incentives to encourage the use of electronic payment methods (Chapter 11.4 – Rules 11.4.1. to 11.4.10.)

The rules of Chapter 11.4, “Decree granting tax incentives to encourage the use of electronic payment methods, published in the DOF on September 2, 2024,” are released, containing the general provisions necessary for the application of said Decree, as well as the bases for carrying out the “Buen Fin” raffle and the participation conditions. The published rules are the same as those considered in the applicable rules of the same Decree published last year.

It is recommended to review the official forms and procedure guides included in the draft annexes 1 and 1-A of the RMF, which were published on the Portal.

Validity of authorization for authorized doneea (Second Transitory)

Civil organizations and trusts authorized to receive tax-deductible donations, which have been fined for the infraction mentioned in article 81, first paragraph, section XLIV of the Federal Fiscal Code (non-compliance with obligations related to filing certain informative returns with the SAT), may maintain the validity of their authorization for the 2025 fiscal year. For this purpose, no later than September 30, 2024, the civil organizations and trusts mentioned in the previous paragraph must have complied with the following:

I. Submit the following informative returns corresponding to the 2023 fiscal year: a) informative return to ensure transparency of assets and the use and destination of the received donations; and/or b) the informative return related to the received income and expenses made.

II. Pay the fine imposed by the SAT.

III. Have not filed a legal defense against the fine imposed by the SAT or desist from such action.

Contact Information:
For further guidance, reach out to:

Jair Bravo Gutiérrez
Managing Partner
jbravo@j-bravo.com

52-81-24748538
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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