The Tax Administration Service (SAT) announced the first anticipated version of the Eighth Resolution of Modifications to the Miscellaneous Tax Resolution (RMF) for 2022, of which we consider the following changes stand out:

1. Refund of quantities

Rule 2.3.17 is envisaged. which establishes that natural and legal persons who must reimburse any amount received as authorized refunds that are not appropriate will do so through a capture line that must be requested through the procedure established in the procedure 319/CFF “Refunds” contained in Annex 1-A which, in general terms, provides that a letter signed by the taxpayer or legal representative stating certain information must be submitted,  which can be presented in the Portal or in the offices of the SAT.

2. Change of address

Rule 2.5.11 is expected to be amended. to establish that taxpayers who only receive income from salaries and in general for the provision of a subordinate personal service may carry out the change of address procedure through the  Virtual Office in  accordance with the procedure form 77 / CFF “Notice of change of tax domicile through the SAT Portal,  in the SAT Office or in the Virtual Office” contained in Annex 1-A and whose modification in this anticipated version incorporates the requirements and procedures for the procedure through the aforementioned Virtual Office.

Below, we put at your disposal the link where you can consult more in detail the aforementioned publication:

https://www.sat.gob.mx/normatividad/22375/versiones-anticipadas-de-la-rmf

We remain at your service for any questions or clarifications in relation to this publication.

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Mexico City, Mexico

 September 2022