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Tax News No 26 – September 2024

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Tax News No 26 – September 2024

Pre-Closure Fiscal 2024 Asset

As we approach the start of the final quarter of the 2024 fiscal year, the Asset Management area at FRALLA considers it an opportune moment to conduct a pre-closure of the annual income tax (ISR) and, if necessary, take appropriate measures.

Undoubtedly, this analysis is relevant for every fiscal year; however, we believe that the 2024 fiscal year presents significant economic and political factors, such as the transition of the Executive Power in our country, potential tax reforms, as well as the uncertainty surrounding the elections in the United States and the consequences this may have for Mexico.

To date, various factors have emerged, such as the increase in the value of the US dollar against the Mexican peso and the impact of inflation in Mexico. These factors have a significant fiscal effect for individuals with investments abroad, making it crucial to analyze each specific case before the fiscal year-end, to anticipate the effects on tax payments and/or the generation of fiscal attributes in the annual declaration for the fiscal year, which is filed in April 2025 and subsequent years.

In this regard, we recommend reviewing with your financial advisors the fiscal effects triggered by the performance in the Global Market during the 2024 fiscal year, as well as the applicable tax regime in Mexico for each type of investment.

At FRALLA, we have a wealth management advisory team with the necessary experience to support individuals with such investments, whether personally or through structures abroad, in a timely and preventive manner.

 

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Flash General No 16 – August 2024

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Flash General No 16 – August 2024

Operational Guidelines For The IMSS Mailbox

On august 6th, the agreement acdo.as2.hct.230724/261.p.dir (agreement), issued by the technical council of the mexican institute of social security (imss), came into effect. this agreement announces the general operational guidelines for the imss mailbox (guidelines), as well as the list of procedures and services available and to be offered through it.

Individuals must enable the mailbox no later than february 1st, 2025. if the mailbox is not enabled by the stated deadline, erroneous data is provided, or contact information is not registered, the imss may make notifications of its acts or administrative resolutions through public announcements.

Activities carried out through the imss mailbox will have the same legal effects as documents signed in person and, therefore, will have the same evidentiary value as provided by the applicable regulations.

Regarding this, the imss, in a press release dated august 7th, 2024, stated that once the imss mailbox is enabled, in the first phase of its implementation, users will be able to conduct digital processes and notifications in the areas of enrollment, collection, and audit.

It was noted that for employers, the mailbox will be an additional channel for conducting processes with the institute, as these can still be handled in person at the 133 imss subdelegations.

Individuals who had initiated processes or services in a mode other than the imss mailbox before the guidelines came into effect will have the option to complete them using the initially used method or through the new mailbox.

Consequently, the agreements issued by the technical council are revoked: i) acdo.as2.hct.240620/170.p.dir, which approved the general guidelines for the use of the imss mailbox, published in the official federal gazette on july 9th, 2020, and ii) acdo.as2.hct.270422/106.p.dir, published in the official federal gazette on september 22nd, 2022.

At fralla, we have specialized staff to assist you in this new compliance stage with the imss.

 

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Flash General No 16 – August 2024 Read More »

Flash General No 15 – August 2024

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Flash General No 15 – August 2024

National Consumer Price Index

El 9 de agosto de 2024 el Instituto Nacional de Estadística y Geografía dio a conocer, a través del Diario Oficial de la Federación, el Índice Nacional de Precios al Consumidor para el mes de julio de 2024, el cual corresponde a 136.003.

Dicho índice muestra una variación de 1.05 por ciento respecto del índice correspondiente al mes de junio de 2024, que fue de 134.594, generándose una inflación acumulada para el ejercicio de 2024 de 2.74 por ciento.

Ponemos a su disposición el vínculo donde puede ser consultada dicha publicación:

https://dof.gob.mx/nota_detalle.php?codigo=5735649&fecha=09/08/2024#gsc.tab=0

 

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Flash General No 15 – August 2024 Read More »

Statement No 18 – July 2024

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Statement No 18 – July 2024

Sat Expands Its In-Person Services With Five New Offices

On July 29, 2024, the Tax Administration Service (SAT) announced that, in order to expand its service coverage for taxpayers and in compliance with the Master Plan 2024, it will open five new taxpayer service offices starting August 1, 2024 (the Communication).

The new Tax Service Modules (MST) are:

  • Tamaulipas: MST Miguel Alemán
  • Baja California: MST San Quintín
  • Campeche: MST Xpujil
  • Nuevo León: MST Emprendemos Monterrey and MST Santa Catarina

Through this Communication, the SAT indicates that this action strengthens its service capacity and makes the most in-demand services available to taxpayers in communities without a nearby office, increasing the capacity by approximately 10,000 in-person appointments per month and ensuring greater availability of appointments.

The procedures that can be carried out at the new modules include:

  • Registration in the Federal Taxpayers Registry;
  • signature for individuals;
  • signature renewal and revocation for individuals;
  • Issuance of Tax Situation Certificate.

We provide you with the link where you can consult this Communication:

SAT amplía su atención presencial con cinco nuevas oficinas | Servicio de Administración Tributaria | Gobierno | gob.mx (www.gob.mx)

 

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Statement No 18 – July 2024 Read More »

Flash General No 14 – July 2024

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Flash General No 14 – July 2024

Infonavit-REPSE Summer Vacation

Due to the first vacation period for various Government entities, the Instituto del Fondo Nacional de la Vivienda para los Trabajadores (INFONAVIT) announced on July 21, 2024, that its 103 Infonavit Service Centers (CESI) will continue to provide their services as usual. Thus, beneficiaries can carry out various procedures such as:

  • Credit application;
  • Extension or restructuring of credit payments;
  • Early repayment discount;
  • Conversion of credit from Minimum Wage Units (VSM) to pesos through the Shared Responsibility program.

Meanwhile, the Ministry of Labor and Social Welfare (STPS) has published on its website the AGREEMENT outlining the days considered non-working for fiscal year 2024 for administrative acts and procedures, as follows:

  • From July 15 to 31, 2024;
  • From December 13 to 31, 2024.

This applies to new registrations and updates to the REPSE (Registry of Specialized Service Providers or Specialized Works). This means that deadlines and terms for the initiation and processing of administrative procedures established in Article 15 of the Federal Labor Law will not be counted during these periods.

Please note that this suspension does NOT apply to procedures related to the renewal of REPSE Registrations.

We provide links where these publications can be consulted:

https://www.dof.gob.mx/nota_detalle.php?codigo=5732491&fecha=05/07/2024#gsc.tab=0

https://portalmx.infonavit.org.mx/wps/portal/infonavitmx/mx2/el-instituto/el-infonavit/sala_prensa/!ut/p/z1/pZHBDoIwEEQ_qdNSChybNggSgcYI2IvhZJooejB-vyInE6kY57bJm93JLLGkI3bo7-7Y39xl6E_PeW_FQeQaNFZgGVMcQqqwKlQUoOKknYAVkClOyypKFUwaiu0GNRAyYv_x18GP_riJJUyZlKwQAVtLscyfJJrTIgaraQmYxlCd6wgh-DI_ZiSxMP88YP3rW2KnE54PeIGx4nfgQ4cvwFfSt5jX825UB5e7B7RRrOU!/dz/d5/L2dBISEvZ0FBIS9nQSEh/?boletin=28&anioBoletin=0

 

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Flash General No 14 – July 2024 Read More »

Flash General No 13 – July 2024

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Flash General No 13 – July 2024

Imss Issues Criterion On The Integration Of Food And Housing Concepts Into The Contribution Base

On July 11, 2024, through Agreement No. ACDO.AS2.HCT.250624/204.P.DIR issued by the Technical Council of the Mexican Social Security Institute (IMSS), Normative Criterion No. 02/2024/NV/SBC-LSS-27-V was issued to guide employers on the characteristics that food and housing concepts must meet to be excluded from the contribution base or, if applicable, their correct integration into it.

It is noted that such benefits may only be excluded from the contribution base when provided in kind; therefore, any amounts provided in cash or deposited into workers’ accounts for food or housing must be included in the contribution base in accordance with the first paragraph of Article 27 of the Social Security Law.

Additionally, through Communication No. 352/2024 published on July 11, 2024, the IMSS clarified that the concepts of food and housing may only be excluded from the contribution base if they meet the following conditions:

  • They were provided for a fee;
  • They were delivered in kind (including through vouchers);
  • They are properly recorded in the employer’s accounting records;
  • They were effectively used for food or housing.

Based on this, the IMSS identified the following improper fiscal practices:

  • Excluding from the contribution base amounts provided in cash or deposited into workers’ accounts for food and housing.
  • Simulating the withholding of amounts to demonstrate that the food and housing concepts were provided for a fee when, in reality, the amounts are remuneration payments that must be included in the contribution base.
  • Advising, counseling, providing services, or participating in the implementation of the aforementioned practices.
  • Any certified public accountant who issues an opinion of compliance “clean and without exceptions” in the social security audit of employers engaging in the aforementioned behaviors.

We provide you with the links where you can consult the referenced Communications in more detail:

https://dof.gob.mx/nota_detalle.php?codigo=5733018&fecha=11/07/2024#gsc.tab=0

https://www.imss.gob.mx/prensa/archivo/202407/352

At Fralla, we have a specialized team to provide support to employers in the correct integration of the contribution base salary, as well as in fulfilling their social security obligations.

 

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Flash General No 13 – July 2024 Read More »

Flash General No 12 – July 2024

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Flash General No 12 – July 2024

National Consumer Price Index

On July 10, 2024, the National Institute of Statistics and Geography announced through the Official Federal Gazette the National Consumer Price Index for June 2024, which stands at 134.594.

This index shows a variation of 0.38 percent compared to the index for May 2024, which was 134.087, resulting in a cumulative inflation rate of 1.68 percent for the year 2024.

We provide you with the link where this publication can be consulted:

 

https://dof.gob.mx/nota_detalle.php?codigo=5732922&fecha=10/07/2024#gsc.tab=0

 

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Statement No 17 – July 2024

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Statement No 17 – July 2024

Sat Informs That In-Person Service to Taxpayers Continues During Vacation Periods

On July 17, 2024, the Tax Administration Service (SAT) issued Communiqué 042/2024, informing that in-person service at modules and decentralized offices in the 32 states of the country will not be suspended during its vacation period from July 15 to July 26, 2024.

Therefore, taxpayers with appointments during this period can attend as usual, as the schedule remains from Monday to Thursday from 8:30 a.m. to 4:00 p.m. and Friday from 8:30 a.m. to 3:00 p.m.

Additionally, it is reminded that the SAT continues to provide remote assistance through electronic means and digital tools.

We provide you with the link where the aforementioned Communiqué can be consulted in more detail.

https://www.gob.mx/sat/prensa/sat-informa-que-continua-la-atencion-presencial-a-contribuyentes-durante-vacaciones-042-2024

 

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Tax News No 25 – July 2024

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Tax News No 25 – July 2024

First Anticipated Version of the Second Resolution of Amendments to the 2024 RMF

On July 5, 2024, the first anticipated version of the Second Resolution of Amendments to the Miscellaneous Fiscal Resolution for the fiscal year 2024 was published on the Tax Administration Service (SAT) Portal. This resolution reforms and adds rule 2.1.6 to establish that the first general vacation period for tax authorities in 2024 will be from July 15 to July 26, 2024.

This publication will take effect the day after its publication in the Official Gazette of the Federation.

We provide you with the link where this publication can be consulted:

 

http://omawww.sat.gob.mx/normatividad_RMF_RGCE/Paginas/documentos2024/rmf/anticipadas/2a_RMRMF2024_primera_version_anticipada_05072024.pdf

 

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Tax News No 24 – July 2024

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Tax News No 24 – July 2024

Final Global List Article 69-B CFF

On July 5, 2024, Office No. 500-05-2024-12795 was published in the Official Gazette of the Federation, communicating the final global list of taxpayers who fell under the conditions specified in the fourth paragraph of Article 69-B of the Federal Fiscal Code. This includes taxpayers who did not refute the facts attributed to them by tax authorities in the exercise of their powers and faculties. Therefore, it is considered that these taxpayers issued tax receipts without having the assets, personnel, infrastructure, or material capacity to provide services or produce, market, or deliver the goods covered by such receipts.

We provide the link where this publication can be consulted:

https://dof.gob.mx/nota_detalle.php?codigo=5732479&fecha=05/07/2024#gsc.tab=0

 

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Tax News No 24 – July 2024 Read More »

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