FIRST RESOLUTION OF AMENDMENTS TO THE FMR 2022

On February 18, 2022, the First Resolution of Modifications to the Miscellaneous Fiscal Resolution for 2022 was published in the Official Gazette of the Federation, in which various rules are reformed and added.

Among the modifications that are observed in this publication, the following rules stand out, although we suggest that our readers review in detail all the rules in order to detect if there is any change that affects your particular case.

Deadlines for CFDI cancellation

Rule 2.7.1.47 is amended. to establish that taxpayers may cancel CFDIs no later than the month in which they must file the annual ISR return corresponding to the fiscal year in which the voucher was issued. Previously, this rule established as a cancellation period January 31 of the year following the issuance of the voucher.

Agricultural, livestock, forestry or fishing activities in RESICO

In terms of the new provisions regarding the RESICO (Simplified Trust Regime) of natural persons of the LISR, it is considered that taxpayers are dedicated exclusively to agricultural, livestock, forestry or fishing activities when the total of their income represents 100% of said activities. In this regard, rule 3.13.30 is added. to establish that such activities do not include income from disposals of fixed assets or fixed assets and land owned by them. The income derived from such disposals, in terms of said rule, will not be subject to the exemption provided for in the ninth paragraph of article 113-E of the Income Tax Law when the income actually collected does not exceed $ 900,000 pesos, so the corresponding tax must be paid.

Accumulation factor for deposits or investments abroad.

Rule 3.16.11 is amended. to establish that, in relation to the option for the determination of interest income and exchange gain generated by deposits or investments made abroad, the accumulation factor to be considered for such purposes on the amount of deposits or investments at the beginning of the 2021 financial year will be 0.0000.  It is important to note that in previous years this factor has been shown and subsequently modified.

Monthly declaration January 2022

Likewise, through transitional provisions it is established that taxpayers who, in terms of the laws of the ISR, IEPS and VAT must submit monthly, provisional or definitive declarations corresponding to the month of January 2022, may submit it no later than February 21, 2022, without this being considered as a breach of the tax provisions.

SECOND RESOLUTION OF AMENDMENTS TO THE FMR 2022 (FIRST ADVANCE VERSION)

Similarly, el SAT recently announced on its website the first advance version of the Second Resolution of Modifications to the FMR 2022, in which the following changes stand out:

RESICO and income from pensions and retirements

The addition of rule 3.13.31 is envisaged.  which establishes that for the purposes of the provisions relating to the RESICO for natural persons, taxpayers who are dedicated exclusively to agricultural, livestock, forestry or fishing activities may apply the trust regime when they also obtain income from retirements, pensions, retirement assets, among others, and interest income, provided that the total income obtained in the year does not exceed $900,000.

In the event that such income exceeds the aforementioned amount, natural persons must pay the corresponding tax in terms of the regime that corresponds to each income from the month following the date on which the income exceeds the aforementioned amount.

CFDI version 3.3

The modification of the transitional provisions is foreseen to establish that taxpayers obliged to issue CFDI may choose to issue them in version 3.3 and in the case of CFDI that protect withholdings and payment information may choose to issue them in version 1.0, during the period from January 1 to June 30, 2022.  The previous one will also be applicable to the complements and complements concepts, compatible with the aforementioned versions.

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

First Resolution of Modifications

https://www.dof.gob.mx/nota_detalle.php?codigo=5643219&fecha=18/02/2022

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

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February 2022

Mexico City, Mexico