{"id":5135,"date":"2021-02-04T22:43:25","date_gmt":"2021-02-05T04:43:25","guid":{"rendered":"https:\/\/fralla.mx\/?p=5135"},"modified":"2021-02-04T22:58:01","modified_gmt":"2021-02-05T04:58:01","slug":"tax-news-no-3-february-2021","status":"publish","type":"post","link":"https:\/\/fralla.mx\/insights\/en\/tax-news-no-3-february-2021\/","title":{"rendered":"Tax News No 3 – February 2021"},"content":{"rendered":"\t\t
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Tax News No 3 – February 2021<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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\n\t\t\t\t\tReportable Schemes De-Minimis Amount\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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As part of the reform to the tax legislation for the year 2020, the Sole Chapter of Title Six of the Federal Tax Code \u201cOn the Disclosure of Reportable Schemes\u201d was added, in which the assumptions through which the tax advisors or, where appropriate, taxpayers must disclose reportable schemes to the tax authorities.<\/p>\n

The deadlines set to comply with the reporting obligations, presentation of informative returns and issuance of certificates must be computed as of January 1, 2021.<\/p>\n

Now, the penultimate paragraph of article 199 contained in the aforementioned Sole Chapter of Title Six of the Federal Tax Code establishes that the tax authorities by means of a secretarial agreement will issue the parameters on minimum amounts (de-minimis rule) with respect to which the provisions of the summons will NOT apply Chapter.<\/strong><\/p>\n

In this regard, on February 2, 2021, the \u201cAgreement that determines the minimum amounts for which the provisions of the Sole Chapter of Title Six of the Federal Tax Code, called De the Disclosure of Reportable Schemes\u201d<\/em>, which will take effect the day after its publication in the aforementioned DOF.<\/p>\n

In general terms, the aforementioned Agreement establishes the following:<\/p>\n

i. The provisions set forth in the aforementioned Sole Chapter will not be applicable to tax advisors or taxpayers with respect to almost all reportable schemes provided\u00b9<\/strong>\u00a0that they are personalized schemes and the aggregate amount of the tax benefit obtained or expected to be obtained does not exceed of 100 million pesos.<\/strong><\/p>\n

The reportable scheme that would have to be reported regardless of the amount is the one that prevents foreign authorities from exchanging tax or financial information with the Mexican tax authorities.<\/p>\n

ii. In the case of more than one personalized reportable scheme that involves or expects to involve the same taxpayer, and that is intended to be implemented or would have been implemented in at least one common fiscal year, to determine the amount of 100 million, the aggregate amount of the tax benefit obtained or expected to be obtained through all the custom reportable schemes.<\/p>\n

iii. Generalized schemes\u00b2<\/strong>\u00a0will always have to be reported, regardless of the amount, since when they seek to be massively marketed, they are always of interest to the tax administration.<\/p>\n

Below, we provide you with the link where you can consult the Agreement in question in more detail.<\/p>\n

http:\/\/dof.gob.mx\/nota_detalle.php?codigo=5610665&fecha=02\/02\/2021<\/a><\/p>\n

We remain at your service for any clarification or comment that is required regarding this publication.<\/p>\n

* * * *<\/p>\n

February 2021<\/p>\n

Mexico City<\/p>\n

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\u00b9Those that are designed, marketed, organized, implemented or managed to suit the particular circumstances of a specific taxpayer.<\/em><\/span><\/p>\n

\u00b2Those that seek to market themselves in a massive way to all types of taxpayers or to a specific group of them, and although they require little or no adaptation to adapt to the specific circumstances of each taxpayer, the way to obtain the tax benefit is the same.<\/em><\/span><\/p>\n

\u00a0<\/p>\n

\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Comparte esta noticia<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\tNoticia Siguiente<\/span><\/span><\/i>Siguiente<\/span><\/span><\/a>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

Reportable Schemes De-Minimis Amount<\/p>\n","protected":false},"author":1,"featured_media":5124,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"image","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","_members_access_role":[],"_members_access_error":""},"categories":[47],"tags":[],"class_list":["post-5135","post","type-post","status-publish","format-image","has-post-thumbnail","hentry","category-sin-categoria-en","post_format-post-format-image"],"yoast_head":"\nTax News No 3 - February 2021 - FRALLA<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/fralla.mx\/insights\/en\/tax-news-no-3-february-2021\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tax News No 3 - February 2021 - FRALLA\" \/>\n<meta property=\"og:description\" content=\"Reportable Schemes De-Minimis Amount\" \/>\n<meta property=\"og:url\" content=\"https:\/\/fralla.mx\/insights\/en\/tax-news-no-3-february-2021\/\" \/>\n<meta property=\"og:site_name\" content=\"FRALLA\" \/>\n<meta property=\"article:published_time\" content=\"2021-02-05T04:43:25+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-02-05T04:58:01+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/fralla.mx\/insights\/wp-content\/uploads\/2021\/02\/Flash-03-2021-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"600\" \/>\n\t<meta property=\"og:image:height\" content=\"337\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Juan Carlos\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Juan Carlos\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/en\\\/tax-news-no-3-february-2021\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/en\\\/tax-news-no-3-february-2021\\\/\"},\"author\":{\"name\":\"Juan Carlos\",\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/#\\\/schema\\\/person\\\/5fe295863ccb6383811ed46a67d3470b\"},\"headline\":\"Tax News No 3 – February 2021\",\"datePublished\":\"2021-02-05T04:43:25+00:00\",\"dateModified\":\"2021-02-05T04:58:01+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/en\\\/tax-news-no-3-february-2021\\\/\"},\"wordCount\":499,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/en\\\/tax-news-no-3-february-2021\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/wp-content\\\/uploads\\\/2021\\\/02\\\/Flash-03-2021-1.jpg\",\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/fralla.mx\\\/insights\\\/en\\\/tax-news-no-3-february-2021\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/en\\\/tax-news-no-3-february-2021\\\/\",\"url\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/en\\\/tax-news-no-3-february-2021\\\/\",\"name\":\"Tax News No 3 - 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