On June 4, 2024, the First Resolution of Modifications to the Miscellaneous Fiscal Resolution for 2024 (“First RMF 2024”) and its Annexes 1, 1-A, 9, 11, 14, 15, 23, 29, and 30 was published in the Official Gazette of the Federation (“DOF”). In general terms, it came into effect the day following its publication, which was June 5, 2024, except for those provisions announced in advance.

Through this publication, the following reforms stand out:

• Registration in the RFC

The publication made through the second early version of the First RMF 2024 is confirmed, through which the possibility of registration in the Federal Taxpayer Registry (“RFC”) of Mexicans living abroad without tax obligations in Mexico is established; individuals who only receive income from salaries and generally from the provision of subordinate personal services, as well as individuals without tax obligations, according to the provisions of procedure 321/CFF “Request for registration in the RFC of individuals through the virtual office” contained in Annex 1-A of the RMF 2024.

• Resumption of activities in the RFC for taxpayers suspended from RESICO

Through the publication of the Seventh Resolution of Modifications to the Miscellaneous Fiscal Resolution for 2023 published in the DOF on October 18, 2023, and subsequently in the Miscellaneous Fiscal Resolution for 2024 published in the DOF on December 29, 2023, the possibility was established for individual taxpayers who had been suspended from paying taxes under the Simplified Trust Regime (“RESICO”) for having detected that in a fiscal year, they did not issue tax receipts, did not make any monthly payments, nor the annual declaration for the fiscal year, to resume their tax situation in accordance with the provisions of said rule, a facility that is maintained through the publication of the First RMF 2024.

• Accumulation factor for deposits or investments abroad

It is noteworthy that, after the deadline for filing the annual declaration for the fiscal year 2023 has expired, the tax authorities announce the accumulation factor applicable to the amount of the deposit or investment at the beginning of the fiscal year 2023, which is 0.0000; however, the factor of 0.0000 was considered in the application for filing the aforementioned annual declaration.

• Annex 1 First RMF 2024

The “Format for Registration in the RFC through the virtual office” is disclosed.

• Annex 9 RMF 2024

The table containing the factors for updating deductions is disclosed, in the case of individuals who obtain income from the sale of real estate and who exercise the option provided for in rule 3.15.1. of the Miscellaneous Fiscal Resolution for 2024.

We provide the link where the aforementioned publication can be consulted:

https://dof.gob.mx/nota_detalle.php?codigo=5729388&fecha=04/06/2024#gsc.tab=0

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