On June 1, 2021, the Tax Administration Service (SAT) released the second version anticipated to the second modification to the Miscellaneous Fiscal Resolution (RMF) for 2021, as well as the new anticipated version of Annex 1-A .
Among the changes that were added and reformed to what was established in the first anticipated version, the most relevant considierados are described below:
2.1.6 Non-business days: It is noted that the first general vacation period of 2021 comprises the days from July 19 to 30, 2021.
2.1.39 Procedure to be observed to obtain the opinion of compliance with tax obligations: An obligation was added so that a positive compliance opinion can be granted, which refers to the fact that in the case of individuals who are debtors of subject taxpayers The administrative procedure of execution must have complied with the requirements that the SAT has made, in accordance with the rules of the procedure for seizure of credits.
2.11.10 Correction of tax situation through installment payment: Establishes that taxpayers who choose to modify their tax situation through installment payment before the resolution of the tax credit is issued must pay 20% of the total amount of the omitted contribution, by submitting the corresponding declarations and not only making payments in the amounts and on the dates on which they have been authorized.
2.16.11 Forgiveness of fines that derive from the application of undue tax losses: In this rule it was added that the forgiveness percentage will be 50% for taxpayers who express their intention to cover contributions and their accessories in part or in a deferred manner in charge
3.10.5 Assumptions and requirements to receive deductible donations: Point VI is amended, stating that donees authorized to receive deductible donations may modify the equity and settlement clauses to comply with the provisions of the Federal Law for the Promotion of Activities Performed by Civil Society Organizations, provided that the irrevocable manifestation continues in the sense that the assets will be used exclusively for the purposes of their corporate purpose for which they have been authorized to receive deductible donations from ISR.
According to the transitory articles, the Twenty-seventh Transitory Article of the RMF for 2021, published in the Official Gazette of the Federation (DOF) on December 29, 2020 was repealed.
The second transitory article indicates that the authorization to receive deductible donations from income tax will continue for fiscal year 2022, provided that the authorized donees have timely submitted the “Informative Declaration to guarantee the transparency of the patrimony, as well as the use and destination of the donations received and activities aimed at influencing the legislation ”and a statement in which the income obtained and the expenditures made are reported, both for fiscal year 2020; Or, if they comply extemporaneously with the presentation of said declarations no later than October 31, 2021.
The third transitory article indicates that natural persons who are obliged to keep accounts and enter through the SAT Portal may send the adjusted trial balance at the close of the fiscal year, corresponding to fiscal year 2020, no later than the month of June from 2021.
Annex 1-A Notice or request to the RFC for Merger of Companies
According to Annex 1-A, various requirements will be eliminated to carry out the cancellation notice process and the application for registration in the Federal Taxpayers Registry (RFC) for the merger of companies. Among them, is to provide the opinion of positive compliance of the legal entity to cancel at the time of submitting the notice; not be subject to the exercise of powers of verification, or have a tax credit in charge; not be published in the lists referred to in article 69 of the Federal Tax Code (hereinafter CFF) with the exception of section VI, nor in the lists of the second and fourth paragraph established in article 69-B of the CFF.
Likewise, the condition of not having carried out operations with taxpayers who have been published in the list referred to in article 69-B, fourth paragraph of the CFF, was eliminated.
Finally, in the aforementioned processing files, it is reduced to 45 calendar days for taxpayers to check that the notice has been registered and that the status of the legal entity is canceled. Likewise, during this period, the taxpayer will receive an official letter in which they will be informed of the pending tax obligations of the merged company.
The second version anticipated to the second modification to the Miscellaneous Fiscal Resolution (RMF) for 2021, as well as the new anticipated version of Annex 1-A, in mention, are pending to be published in the Official Gazette of the Federation (DOF).