Tax News No 16 – November 2023
On November 8, 2023, the Fifth Advance Version of the Eighth Resolution of Modifications to the Miscellaneous Tax Resolution for the fiscal year 2023 was published on the portal of the Tax Administration Service (SAT), through which rules 13.2 are added. , 13.3 and 13.4, consisting of the granting of administrative facilities to individuals affected by Hurricane Otis in the state of Guerrero, so that they can carry out, without an appointment and until November 30, 2023, the following procedures before the Federal Registry of Taxpayers (RFC):
a) Registration in the RFC, generation or renewal of e.signature (Rule 13.2).
b) Obtaining the Tax Identification Card and Proof of Tax Situation (Rule 13.3).
c) Request for data in the RFC for stamping of Digital Tax Receipts over the Internet (CFDI) with payroll complement (Rule 13.4).
It should be noted that, to access the aforementioned facilities, taxpayers must have their tax domicile, agency, branch or establishment in the municipalities of Acapulco de Juárez or Coyuca de Benítez in the state of Guerrero, and go to the Decentralized Administration of Taxpayer Services of Guerrero “1”, based in Acapulco.
The authority will proceed to validate the personal data of the taxpayers (full name, date and place of birth, Unique Population Registration Code, etc.) through the questions or means determined for such purposes.
Additionally, taxpayers located in the aforementioned municipalities who make payments for salaries and wages, and who are required to issue CFDI for them, may request the tax authority, through the SAT Portal, for information related to registration. in the RFC of the people to whom they make the aforementioned payments, regardless of meeting the requirement that they have made payments for those same concepts in the last twelve months.
For more information regarding the rules in question, as well as certain modifications in rules regarding CFDI with Carta Porte complement, please consult the complete publication in the link to the item.
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Noviember 2023
Mexico City
