Tax News No 28 – October 2024
On October 3, 2024, the Tax Administration Service (SAT) announced communiqué 055/2024, through which it informed that starting in October, some procedures will be simplified and facilities will be provided to taxpayers who are under the Simplified Trust Regime.
- Procedure for RFC and e-signature.
To register in the RFC, individual and corporate taxpayers no longer need to complete the pre-registration on the SAT Portal prior to their appointment.
For the registration in the RFC and e-signature of individual taxpayers, only a valid voter ID issued by the INE is required.
For the renewal of the e-signature for individuals that has been expired for less than a year, it can be done through remote channels. If done at SAT offices, only a USB flash drive needs to be presented.
- Fiscal Situation Certificate.
It can be obtained at SAT offices using only a fingerprint or a valid voter ID, and from anywhere through electronic means.
The Tax Data Sheet is also enabled to allow for easier access to information such as RFC, tax regime, and postal code.
- Simplified Trust Regime.
Taxpayers under this regime are exempt from filing an annual tax return.
Taxpayers engaged in agriculture, livestock, fishing, and forestry activities who are partners or shareholders of credit unions can now also be taxed under this regime.
Individuals who have left the regime can return to it through a clarification case or by submitting an activity update notice.
We provide you with the link where you can consult this publication:
* * * *
