{"id":6092,"date":"2022-03-31T11:46:14","date_gmt":"2022-03-31T17:46:14","guid":{"rendered":"https:\/\/fralla.mx\/?p=6092"},"modified":"2022-03-31T11:55:19","modified_gmt":"2022-03-31T17:55:19","slug":"tax-news-no-6-march-2022","status":"publish","type":"post","link":"https:\/\/fralla.mx\/insights\/en\/tax-news-no-6-march-2022\/","title":{"rendered":"Tax News No 6 – March 2022"},"content":{"rendered":"\t\t
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Tax News No 6 – March 2022<\/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\t3rd Resolution of Modifications\n(1st Advance Version)\nand 2nd Resolution of Modifications\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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THIRD RESOLUTION OF MODIFICATIONS (FIRST ADVANCE VERSION)<\/strong><\/p>\n

The Tax Administration Service (SAT) announced today, March 9, 2022, the first advance version of the Third Resolution of Modifications<\/strong><\/span> to the Miscellaneous Tax Resolution (RMF) for 2022, in which the following changes stand out:<\/p>\n

\u00a0<\/p>\n

Door card complement<\/strong><\/em><\/p>\n

It is foreseen the modification to the Forty-Seventh Transitory Article of the FMR for 2022 to establish that taxpayers who issue the CFDI with said complement until September 30, 2022 and this does not have all the requirements contained in the CFDI Filling Instructions to which it is incorporated are considered to comply with the provisions of the various rules relating to the use of the letter-by-mouth supplement to which it is incorporated\u00a0 the complement Carta Porte published in the SAT portal.<\/p>\n

It should be noted that the SAT released through various media, including its social networks, a statement in which it points out the previous situation. This communication can be consulted at the following link:<\/p>\n

https:\/\/www.gob.mx\/sat\/prensa\/el-sat-extiende-periodo-de-transicion-para-emitir-sin-sanciones-el-complemento-carta-porte-al-30-de-septiembre-de-2022-013-2022?idiom=es<\/a><\/p>\n

\u00a0<\/p>\n

Complementary fiscal stimulus to automotive fuels<\/em><\/strong><\/p>\n

In relation to the Decree establishing complementary fiscal incentives to automotive fuels published in the Official Gazette of the Federation (DOF) on March 4, 2022, the addition of a rule is foreseen to establish that taxpayers who apply said stimulus and whose surplus that has not been accredited may be requested in refund using the Electronic Return Format (FED) available on the SAT portal. The amount that is appropriate will be returned within a maximum period of thirteen working days following the date on which the application is submitted, establishing the rule in which said period will be applicable or not. Likewise, the mechanics of updating this balance in favor are foreseen.<\/p>\n

Below, we put at your disposal the link where you can consult in more detail the aforementioned advance version:<\/p>\n

https:\/\/www.sat.gob.mx\/normatividad\/22375\/versiones-anticipadas-de-la-rmf<\/a><\/p>\n

\u00a0<\/p>\n

SECOND RESOLUTION OF AMENDMENTS TO THE FMR 2022<\/strong><\/p>\n

In connection with our Flash No. 5 today, March 9, 2022, the Second Resolution of Modifications to the MFN for 2022 was published in the DOF.<\/p>\n

In general terms, in this publication no additional rules were added or modified to those established in the second advance version, however, we suggest that our readers review the publication in detail in order to detect if there are any changes that are applicable to its operation.<\/p>\n

Below, we put at your disposal the link where you can consult more in detail the aforementioned publication:<\/p>\n

https:\/\/www.dof.gob.mx\/nota_detalle.php?codigo=5645025&fecha=09\/03\/2022<\/a><\/p>\n

We remain at your service for any questions or clarifications in relation to this publication.<\/p>\n

\u00a0<\/p>\n

*\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 *\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 *\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 *<\/p>\n

March 2022<\/p>\n

Mexico City, Mexico<\/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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\n\t\t\t\t<\/i>Ant<\/span><\/span>Noticia Anterior<\/span><\/span><\/a>\t\t\t<\/div>\n\t\t\t\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":"

3rd Resolution of Modifications
\n(1st Advance Version)
\nand 2nd Resolution of Modifications<\/p>\n","protected":false},"author":1,"featured_media":5978,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"image","meta":{"site-sidebar-layout":"default","site-content-layout":"","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":"","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-6092","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 6 - March 2022 - 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-6-march-2022\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tax News No 6 - March 2022 - FRALLA\" \/>\n<meta property=\"og:description\" content=\"3rd Resolution of Modifications (1st Advance Version) and 2nd Resolution of Modifications\" \/>\n<meta property=\"og:url\" content=\"https:\/\/fralla.mx\/insights\/en\/tax-news-no-6-march-2022\/\" \/>\n<meta property=\"og:site_name\" content=\"FRALLA\" \/>\n<meta property=\"article:published_time\" content=\"2022-03-31T17:46:14+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-03-31T17:55:19+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/fralla.mx\/insights\/wp-content\/uploads\/2022\/03\/Flash-Fiscal-06-2022.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"600\" \/>\n\t<meta property=\"og:image:height\" content=\"398\" \/>\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-6-march-2022\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/en\\\/tax-news-no-6-march-2022\\\/\"},\"author\":{\"name\":\"Juan Carlos\",\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/#\\\/schema\\\/person\\\/5fe295863ccb6383811ed46a67d3470b\"},\"headline\":\"Tax News No 6 – March 2022\",\"datePublished\":\"2022-03-31T17:46:14+00:00\",\"dateModified\":\"2022-03-31T17:55:19+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/en\\\/tax-news-no-6-march-2022\\\/\"},\"wordCount\":456,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/en\\\/tax-news-no-6-march-2022\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/wp-content\\\/uploads\\\/2022\\\/03\\\/Flash-Fiscal-06-2022.jpg\",\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/fralla.mx\\\/insights\\\/en\\\/tax-news-no-6-march-2022\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/en\\\/tax-news-no-6-march-2022\\\/\",\"url\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/en\\\/tax-news-no-6-march-2022\\\/\",\"name\":\"Tax News No 6 - 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