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Tax News No 23 – July 2024

Tax News No 23 – July 2024

Global Presumptive List Article 69-B CFF

On July 5, 2024, the Official Gazette of the Federation published Office No. 500-05-2024-12759, which communicates the global presumptive list of taxpayers who fall under the provisions of the first paragraph of Article 69-B of the Federal Fiscal Code. These taxpayers were detected by tax authorities through the exercise of their powers and faculties, issuing tax receipts without having the assets, personnel, infrastructure, or material capacity, directly or indirectly, to provide services or produce, market, or deliver the goods covered by such receipts, thus presuming the non-existence of the transactions supported by those receipts.

We provide the link where this publication can be consulted:

https://dof.gob.mx/nota_detalle.php?codigo=5732478&fecha=05/07/2024#gsc.tab=0

 

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Tax News No 22 – July 2024

Tax News No 22 – July 2024

Global Presumptive 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 22 – July 2024 Read More »

Flash General No 11 – July 2024

Flash General No 11 – July 2024

IMSS Monitors Compliance With Employer

In Communication No. 334/2024 published on July 3, 2024, the Mexican Social Security Institute (IMSS) stated that through the Directorate of Incorporation and Collection, it has employed various strategies to monitor employers’ compliance with social security regulations, with the aim of ensuring timely payment of contributions that guarantee the protection of workers’ rights.

Through various auditing programs, the IMSS has optimized the exercise of its economic-enforcement powers by designing applications that allow individuals and public entities to directly verify a company’s fiscal status, such as through the Compliance Opinion on Social Security Obligations (Compliance Opinion).

Additionally, through the “Personalized Contribution Report at IMSS” (RPCI), the Institute has provided access for every worker to know and monitor their registration with the IMSS, enabling them to see in real-time which employer registered them, with what salary, and for how many days in a month. Workers can obtain their RPCI by downloading the IMSS Digital App on their mobile phones and registering once with their Social Security Number, CURP, and an email address.

This tool is linked to the reporting channel http://www.imss.gob.mx/denuncia, It allows the restoration of workers’ rights for those who provide evidence of non-compliance with social security regulations.

For its part, in a statement published on July 5, 2024, the IMSS reaffirms specific auditing actions regarding the cleaning sector, whose audits have determined 186 million pesos, 4 through self-correction and the rest through definitive tax credit resolutions; identifying 21,997 workers not reported and 19,563 underreported.

Based on these actions, the IMSS has achieved greater compliance with timely payments by the employer sector.

We provide the links where the aforementioned statements can be consulted in more detail:

https://www.gob.mx/imss/prensa/vigila-imss-cumplimiento-de-obligaciones-patronales-para-restituir-y-proteger-derechos-de-personas-trabajadoras?idiom=es

https://www.gob.mx/imss/prensa/el-imss-vigila-el-cumplimiento-de-obligaciones-de-patrones-del-giro-de-limpieza?idiom=es

At FRALLA, we have a specialized team to support employers in complying with their social security obligations, as well as in accompanying them through the auditing processes carried out by the Institute and timely addressing requirements and/or invitations to verify compliance with these obligations.

 

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Flash General No 11 – July 2024 Read More »

Statement No 16 – June 2024

Statement No 16 – June 2024

First General Vacation Period PRODECON 2024

On June 25, 2024, the Office of the Taxpayer Advocate (PRODECON) issued Bulletin 06/2024, reminding that through General Agreement 010/2023, published in the Official Gazette of the Federation on December 14, 2023, the first general vacation period of PRODECON was announced. This period will be from July 18 to July 31, 2024, with work resuming on August 1, 2024.

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

https://www.prodecon.gob.mx/wp-content/uploads/2024/06/Boletin-06_periodo-vacacional-ok.pdf

 

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Statement No 16 – June 2024 Read More »

Tax News No 21 – June 2024

Tax News No 21 – June 2024

Carta Porte Complement Version 3.1

On June 17, 2024, the Tax Administration Service (SAT) announced on its Internet Portal the release of version 3.1 of the Carta Porte Complement, which will come into effect on July 17, 2024.

Additionally, certain modifications to the catalogs of this complement were published, along with different filling instructions according to the type of transportation and a document containing frequently asked questions.

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

http://omawww.sat.gob.mx/tramitesyservicios/Paginas/complemento_carta_porte.htm

 

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Tax News No 21 – June 2024 Read More »

Tax News No 20 – June 2024

Tax News No 20 – June 2024

Global List of Presumption Article 69-B of the Federal Tax Code

On June 20, 2024, the Official Gazette of the Federation published Official Document No. 500-05-2024-12626, which communicates the global list of presumed taxpayers who fell under the assumption provided in the first paragraph of Article 69-B of the Federal Tax Code. These are taxpayers detected by the tax authorities, through the exercise of their powers, as issuing tax receipts without having the assets, personnel, infrastructure, or material capacity, directly or indirectly, to provide the services or produce, market, or deliver the goods covered by such receipts. Therefore, the operations covered by these receipts are presumed to be non-existent.

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

https://dof.gob.mx/nota_detalle.php?codigo=5730990&fecha=20/06/2024#gsc.tab=0

 

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Tax News No 20 – June 2024 Read More »

Tax News No 19 – June 2024

Tax News No 19 – June 2024

Final Global List Article 69-B of the Federal Tax Code

On June 20, 2024, the Official Gazette of the Federation published Official Document No. 500-05-2024-12709, which communicates the final global list of taxpayers who fell under the assumption provided in the fourth paragraph of Article 69-B of the Federal Tax Code. These are taxpayers who did not refute the facts that the tax authorities imputed to them in the exercise of their powers and authorities and, therefore, are considered to have issued tax receipts without having the assets, personnel, infrastructure, or material capacity to provide the services or produce, market, or deliver the goods covered by such receipts.

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

https://dof.gob.mx/nota_detalle.php?codigo=5730991&fecha=20/06/2024#gsc.tab=0

 

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Tax News No 19 – June 2024 Read More »

Tax News No 18 – June 2024

Tax News No 18 – June 2024

Closure of SAT Offices in Nuevo León

On June 20, 2024, the Tax Administration Service (SAT) issued Press Release 036/2024, informing that on Thursday, June 20, 2024, the Customer Service Offices and the Module in Nuevo León will remain closed due to the impact of Tropical Storm Alberto, which is affecting various municipalities in the state.

It is also noted that appointments confirmed for in-person procedures will be rescheduled once service resumes.

It is recommended to stay alert for information published by SAT through its various official communication channels.

We provide you with the link where the aforementioned Press Release can be consulted in more detail:

https://www.gob.mx/sat/prensa/cierran-oficinas-del-sat-en-nuevo-leon-por-tormenta-tropical-alberto-036-2024?idiom=es

 

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Tax News No 18 – June 2024 Read More »

Flash General No 10 – June 2024

Flash General No 10 – June 2024

Electronic System for Receiving Requests for Conclusive Agreements

On June 17, 2024, the Office of the Taxpayer Advocate issued Bulletin 05/2024, informing that, starting July 1, 2024, the reception of requests for conclusive agreements will be conducted exclusively through the Electronic System for Receiving Requests for Conclusive Agreements (SERAC) and in person.

We provide you with the link where the aforementioned Bulletin can be consulted in more detail:

https://www.prodecon.gob.mx/wp-content/uploads/2024/06/Boletin-05-2024-AC.pdf

 

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Flash General No 10 – June 2024 Read More »

Flash General No 9 – June 2024

Flash General No 9 – June 2024

Reform to the Amparo Law Regarding the Suspension of the Challenged Act and the Unconstitutionality of General Norms

On June 14, 2024, the Decree reforming Articles 129 and 148 of the Amparo Law, which regulates the suspension of the challenged act and the unconstitutionality of general norms, was published in the Evening Edition of the Official Gazette of the Federation (“DOF”).

The reform specifically addresses the suspension of the challenged act so that individuals, when filing an Amparo lawsuit, can request a precautionary measure to prevent negative or irreparable effects from the application of the norm while determining the constitutionality of the act in question.

Previously, Judges had the exceptional authority to grant suspensions with general effects when a social interest was proven to be affected, thereby extending Amparo protection and precautionary measures to individuals other than the original petitioner of the Amparo lawsuit.

With this reform, suspensions granted by Judges can no longer have general effects in Amparo cases challenging laws or general norms. This means that the suspension will only apply to the person or persons who filed the Amparo lawsuit.

For further information, you can access the publication through the following link:

https://dof.gob.mx/nota_detalle.php?codigo=5730585&fecha=14/06/2024#gsc.tab=0

 

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Flash General No 9 – June 2024 Read More »

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