{"id":6187,"date":"2022-07-04T13:49:31","date_gmt":"2022-07-04T18:49:31","guid":{"rendered":"https:\/\/fralla.mx\/?p=6187"},"modified":"2022-07-04T13:54:09","modified_gmt":"2022-07-04T18:54:09","slug":"tax-news-no-11-june-2022","status":"publish","type":"post","link":"https:\/\/fralla.mx\/insights\/en\/tax-news-no-11-june-2022\/","title":{"rendered":"Tax News No 11 – June 2022"},"content":{"rendered":"\t\t
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Tax News No 11 – June 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\tFifth Resolution of Amendments - Second Advance Version\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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In recent days, the Mexican tax authorities (SAT, per its acronym in Spanish) released through its website the second early version<\/u> of the Fifth Resolution of Modifications<\/strong> to the Miscellaneous Tax Resolution (RMF, per its acronym in Spanish) for 2022.<\/p>\n

Among the modifications that are observed in said publication, the following rules stand out, although we suggest our readers to review all the rules in detail in order to detect if there is any change that is applicable to their operation.<\/p>\n

Non-working days<\/strong><\/p>\n

The first general vacation period of the federal tax authorities for the 2022 year is established as the days from July 18 to 29, 2022.<\/p>\n

Change tax domicile online<\/strong><\/p>\n

A modification of rule 2.5.11 establishes that taxpayers who have e.firma (formerly FIEL, per its acronym in Spanish) may carry out the process of changing their tax domicile through the SAT\u2019s website without presenting proof of address. In all other cases, they may submit or conclude said procedure at the SAT\u2019s offices. Previously, said rule established that the aforementioned option was only applicable to taxpayers with a good record of compliance with their tax obligations.<\/p>\n

e.firma RESICO individuals<\/strong><\/p>\n

Through the modification of transitory provisions, it is established that individulas who choose to pay taxes through the Simplified Trust Regime (RESICO, per its acronym in Spanish) must have an active e.fima no later than December 31, 2022. Previously, the deadline was established on June 30, 2022. It is important to point out that, in accordance with these transitory provisions, taxpayers who do not comply with the foregoing will not be able to pay taxes in the RESICO, so the tax authority may assign the taxpayer the appropriate tax regime.<\/p>\n

Tax mailbox<\/strong><\/p>\n

Through transitory provisions, it is established that taxpayers who have not enabled their tax mailbox or have not registered or updated their means of contact, as of January 1, 2023, shall be subject to the provisions of article 86-D of the Federal Tax Code.<\/p>\n

In this regard, it is relevant to remember that the aforementioned article 86-D establishes that whoever commits the offense related to the non-activation of their tax mailbox, the non-registration or update of the means of contact will be imposed a fine ranging from $3,080 to $9,250<\/u>.<\/p>\n

Due to the above, we recommend our clients to review that the means of contact of the tax mailbox are duly updated considering that, currently, an email and a mobile phone number must be indicated.<\/p>\n

For your convenience, following is the link where you can consult the aforementioned early version in more detail:<\/p>\n

\u00a0<\/p>\n

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

\u00a0<\/p>\n

We remain at your service for any clarification or comment that is required regarding 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

\u00a0<\/p>\n

\u00a0June 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":"

Fifth Resolution of Amendments – Second Advance Version<\/p>\n","protected":false},"author":1,"featured_media":6177,"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":"disabled","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-6187","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 11 - June 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-11-june-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 11 - June 2022 - FRALLA\" \/>\n<meta property=\"og:description\" content=\"Fifth Resolution of Amendments - Second Advance Version\" \/>\n<meta property=\"og:url\" content=\"https:\/\/fralla.mx\/insights\/en\/tax-news-no-11-june-2022\/\" \/>\n<meta property=\"og:site_name\" content=\"FRALLA\" \/>\n<meta property=\"article:published_time\" content=\"2022-07-04T18:49:31+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-07-04T18:54:09+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/fralla.mx\/insights\/wp-content\/uploads\/2022\/07\/Flash-Fiscal-11-2022.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1201\" \/>\n\t<meta property=\"og:image:height\" content=\"676\" \/>\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-11-june-2022\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/en\\\/tax-news-no-11-june-2022\\\/\"},\"author\":{\"name\":\"Juan Carlos\",\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/#\\\/schema\\\/person\\\/5fe295863ccb6383811ed46a67d3470b\"},\"headline\":\"Tax News No 11 – June 2022\",\"datePublished\":\"2022-07-04T18:49:31+00:00\",\"dateModified\":\"2022-07-04T18:54:09+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/en\\\/tax-news-no-11-june-2022\\\/\"},\"wordCount\":500,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/en\\\/tax-news-no-11-june-2022\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/wp-content\\\/uploads\\\/2022\\\/07\\\/Flash-Fiscal-11-2022.jpg\",\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/fralla.mx\\\/insights\\\/en\\\/tax-news-no-11-june-2022\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/en\\\/tax-news-no-11-june-2022\\\/\",\"url\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/en\\\/tax-news-no-11-june-2022\\\/\",\"name\":\"Tax News No 11 - 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