On May 3, 2021, the First Resolution of Modifications to the Miscellaneous Tax Resolution for 2021 (“RMF”) was published in the Official Gazette of the Federation, through which various tax rules of the RMF for 2021 are amended, added and repealed.

In our previous Tax News, we have informed about the main changes incorporated in the draft versions of said First Resolution; however, in case we detect any additional relevant change we will inform you in a later Tax News.

Below we put at your convenience the link in which said publication can be consulted:

http://dof.gob.mx/nota_detalle.php?codigo=5617389&fecha=03/05/2021

Additionally, derived from the aforementioned publication, the draft versions of various Annexes of the RMF for 2021 were published on the Mexican tax authorities’ webpage. Among the main modifications to said annexes, it is included the modification to Annex 3 “Non-binding criteria on tax provisions”.

The modification to the aforementioned Annex 3 consisted in the addition of the non-binding criterion “2/CFF/NV Disclosure of generalized reportable schemes. Making it seem that they have the character of customized reportable schemes is contrary to what is established by the applicable legal provisions ”, which establishes that it is considered an improper tax practice not to file the informative tax return for the disclosure of generalized reportable schemes by virtue of deliberately making it seem that a generalized reportable scheme has the character of a customized reportable scheme, since such customized schemes should not be reported if the profit obtained or expected to be obtained is less than 100 million pesos.

Correspondingly, the aforementioned criterion establishes that it is considered an improper tax practice not to disclose the mechanism to avoid the application of article 199 of the Federal Tax Code (cases in which a reportable scheme is considered to exist) by virtue of making it seem that the generalized reportable scheme has the character of a customized reportable scheme.

Below we put at your convenience the link where the anticipated versions of the Annexes can be consulted:

https://www.sat.gob.mx/normatividad/58521/resolucion-miscelanea-fiscal-(rmf)-

We remain at your service for any clarification or comment that is required regarding this publication.

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May 2021

México City