• Annex 3 of the Miscellaneous Fiscal Resolution for 2024

On January 5, 2024, Annex 3 of the Miscellaneous Fiscal Resolution for 2024 (RMF 2024) was published in the Official Gazette of the Federation (DOF). Through this annex, Non-Binding Criterion 43/ISR/NV (the Criterion) was added, which, in general terms, establishes that it has been detected that some legal entity taxpayers use civil associations or any other form of society or association to make payments to their workers or to their partners or shareholders under concepts such as: i) labor incentives, ii) bonuses, iii) commissions, iv) complementary compensations for invention, v) other labor compensations, vi) premiums, or any other similar concept, without withholding and remitting the amounts that persons making such payments are obliged to withhold (even through third parties hired for this purpose).

The Criterion continues to point out that these employers also deduct the payments made to such societies or associations in the determination of their ISR (Income Tax) and, where appropriate, credit the VAT (Value Added Tax) that the aforementioned societies or associations pass on to them.

Therefore, the following is considered to be an improper tax practice:

• Taxpayers who, for ISR purposes, make payments for the aforementioned concepts, giving them the tax treatment of exempt income, when in reality they are salaries, wages, similar income, or dividend payments.
• Those who fail to withhold and remit ISR for the aforementioned payments (even through associations or societies).
• Individuals who receive the payments and do not consider such received resources as accumulable income for ISR purposes.
• Those who deduct the payments made to the societies and those who credit the transferred VAT.
• Anyone who advises, counsels, provides services, or participates in the performance or implementation of any of the above practices.

We provide you with the link where you can consult the aforementioned publication: https://dof.gob.mx/nota_detalle.php?codigo=5713708&fecha=05/01/2024#gsc.tab=0

• Annex 7 of the Miscellaneous Fiscal Resolution for 2024

On January 5, 2024, Annex 7 of the RMF 2024 was published in the DOF. Through this annex, Normative Criterion 40/IVA/N was added, which, in general terms, establishes that current tax legislation does not define the concept of digital intermediation service; however, from a harmonious and teleological interpretation of tax provisions on digital services, it is considered that digital platforms provide intermediary services when, in exchange for payment of a price or consideration, they offer or allow through their website, application, or any other digital network, that their customers offer goods or services to third parties, and that such suppliers and demanders agree through the digital platform on the conditions of such operations and the price or consideration for them.

We provide you with the link where you can consult the aforementioned publication:

https://dof.gob.mx/nota_detalle.php?codigo=5713708&fecha=05/01/2024#gsc.tab=0

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February 2024

México City, México