Tax News No 5 – March 2022
On February 25 of this year, the Tributaries Administration Service (SAT) announced through its website the second advance version of the Second Resolution of Modifications to the Miscellaneous Tax Resolution for 2022.
Among the modifications that are observed in this publication, the following rules stand out, although we suggest that our readers review in detail all the rules in order to detect if there is any change that is applicable to their operation.
Requirements of the Notice of Cancellation in the RFC for Merger of Companies
The addition of rule 2.5.25 is foreseen, which states that for the presentation of the notice of cancellation in the RFC for merger of companies, a prior review of the applicable requirements provided for in the Fiscal Code of the Federation in terms of the processing file 316/CFF of Annex 1-A of the FMR must be carried out.
This rule also states that the presentation of the aforementioned procedure suspends the deadline for the presentation of the notice (which must be submitted within the month following that in which the assumption is updated) until the tax authority issues the document in which it determines whether or not the requirements are met.
Cancellation of CFDI without receiver acceptance
It provides for the modification of the cases in which CFDIs may be cancelled without acceptance by the recipient (rule 2.7.1.35), noting that such acceptance is not required in the case of payroll CFDIs regardless of the year in which it was issued. Originally, the FMR stated that acceptance of cancellation was not required in the case of payroll CFDI as long as it was made in the year in which it was issued.
Notice of disposal of shares between residents abroad.
A second paragraph is provided for the addition of rule 3.9.18. which establishes that legal entities with shares registered in the National Securities Registry will present the information and documentation referred to in the procedure form 157/ISR of Annex 1-A, regarding those disposals that are the subject of the annual report referred to in article 49 Bis 2 of the Divisions of Character General applicable to the Issuers of Securities.
Presentation of monthly and annual declarations for individuals engaged in agricultural, livestock, forestry or fishing activities
The addition of rule 3.13.32 is included. which indicates that natural persons who are exclusively engaged in agricultural, livestock, forestry or fishing activities whose income does not exceed $900,000 (exempt) registered in the RESICO may choose not to submit the monthly and annual declarations provided that they issue the CFDIs for the activities they carry out in terms of the tax provisions.
Cancellation of CFDI from previous years
It is established by transitional provisions that with respect to the period of cancellation of CFDI provided for in the Fiscal Code of the Federation, that is, CFDIs can only be canceled in the exercise of their issuance, and infractions related to the breach of said term, it is understood that those taxpayers who make the cancellation of CFDI of fiscal years prior to fiscal year 2021 comply with the above, provided that they meet the following requirements:
- Request supplementary declarations within the month following that in which the CFDI is cancelled
- Have an active tax mailbox.
- It is consistent with the acceptance of the receiver
- When the operation that protects the canceled CFDI subsists, the taxpayer has issued a new CFDI in accordance with the corresponding CDFI filling guidelines.
Resolution of Administrative Facilities (RFA)
It is foreseen through transitional provisions that the rules of the RFA for certain sectors of taxpayers of the year 2021 published in the Official Gazette of the Federation on March 30, 2021, may be applied in the months of January and February 2022, except for the facilities provided for natural persons who until December 31, 2021 were taxed in the primary sector regime.
We remain at your service for any questions or clarifications in relation to this publication.
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March 2022
Mexico City, Mexico
