On May 27, the Fifth Resolution of Modifications to the General Rules of Foreign Trade for 2020 was published in the Official Gazette of the Federation, whose main modifications will come into effect on the day following their publication in the DOF.

Among the changes that were added and reformed to what was established in the previous version, the ones considered most relevant are described below:

• 1.5.1 Manifestation of value: The requirements of the manifestation of value were modified in order to introduce merchandise to national territory, which are:
  • Through the Digital Window, the “Declaration of Value” must be transmitted for each operation.
  • The corresponding e-document must be declared in the motion
  • The Manifestation of Value and its annexes must be kept by the importer in a digital document for 5 years in accordance with article 30 of the Federal Tax Code
  • When the information declared or the documentation attached to the Declaration of Value is incomplete or with inaccurate data, a new format must be generated in the Digital Window, to which the Multiple Payment Form for foreign trade must also be attached.
  • It will not be necessary to transmit this format through the digital window if definitively exported goods are imported.
• 1.9.22 Transmission of information from maritime transportation companies through the Digital Window: This rule indicates that the maritime transportation companies or those authorized by them, must transmit through the Digital Window an electronic document with the information relating to the goods they transport, their means of transport.
• 1.9.23 Transmission of information from international cargo agents through the Digital Window: Regarding international cargo agents or those authorized by them, they must deliver an electronic document with all the information related to the goods to be transport
• 2.3.5 Obligations of Fiscalized Precincts: It is indicated that the legal entities that provide management services, storage and custody of foreign trade merchandise, may make the compensation or reduction provided that they submit a monthly opinion for each authorization.
• 2.3.8 Registration and control of merchandise in Fiscalized Precincts: The controlled precincts must electronically transmit to the SAAI, the information that forms part of the “Guidelines for the transmission of information that the controlled precincts must carry out to the SAAI or the Mexican Digital Window of Foreign trade”
• 3.1.4 Import of protected samples under the human research protocol: Legal entities that import protected samples approved by COFEPRIS must declare in the petition the tariff fraction with their commercial identification number.
• 3.2.8 Personal luggage and household items of diplomats and relatives: According to the personal luggage and message, these must be indicated in the tariff section with their identification number 9804.00.01.00
• 3.4.3 Import of beer, alcoholic beverages and tobacco made by residents in the border area or region: As the importation of these merchandise, it will not be necessary to use the services of a customs agent, customs agency or customs agent if it does not exceed the equivalent in currency. national or foreign to 50 dollars.
• 3.7.1 Imports and exports with simplified request: the generic code 9901.00.01.00 must be entered
• 3.7.3 Register of courier and parcel companies: Courier and parcel companies that want to carry out customs clearance of merchandise must request a registration valid for two years
• 4.2.9 Temporary importation of specially built or transformed vehicles: persons residing abroad or residents in national territory who must fulfill the contract derived from international public tenders may import temporarily for the term of the respective contract.
• 4.5.31 Benefits for the terminal automotive industry or manufacturing of motor transport vehicles: they will not be obliged to transmit or provide the “Declaration of Value” of Annex 1.
• 7.3.3 Benefits of companies that have the Registry in the Company Certification Scheme in the form of Authorized Economic Operator: They will not be obliged to transmit the “Manifestation of Value” of Annex 1 in temporary import operations processed at the protection of your IMMEX Program
• 3.7.35 Causes for canceling the register of courier and parcel companies: ACAJA will cancel the registration of courier and parcel companies when they present false documentation or when they fail to comply with rule 3.7.4, 3.75 and 3.7.36
• 3.7.36 Determination of contributions for the importation of merchandise in a simplified procedure by courier and parcel companies: Contributions caused by the importation of merchandise carried out through the simplified procedures applied by the courier and parcel companies

Within this resolution rule 5.2.5 corresponding to the alienation of goods that are considered to have been carried out abroad is repealed. Where it was noted:

“The alienation made by residents abroad of merchandise imported temporarily by a company with the IMMEX Program to said company, will be considered carried out abroad, and will continue under the same temporary import regime, therefore only, in the case of change from temporary to definitive import regime, the corresponding determination will proceed in terms of the VAT Law. ”

Therefore, as a consequence of this, the alienation carried out by a company abroad with the Manufacturing Industry, Maquiladora and Export Services Program (IMMEX) of merchandise that has temporarily imported, will be considered carried out in national territory and therefore both will be subject to the rate of 16% of the Value Added Tax.

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).

On May 24, 20201, the agreement was published in the Official Gazette of the Federation (DOF) by which the provisions were made known so that natural or legal persons that provide specialized services or execute specialized works can register and appear in the Public Registry of Contractors of Specialized Services or Specialized Works referred to in article 15 of the Federal Labor Law.

This registration will also be mandatory for those companies that provide complementary or shared services in the same business group, under the terms of article 13 of the Federal Labor Law.

For these purposes, the aforementioned agreement indicates the following as Services or specialized works:

“They are those that bring together distinctive elements or factors of the activity carried out by the contractor, which are supported, among others, in the training, certifications, permits or licenses that regulate the activity, equipment, technology, assets, machinery, level of risk , average salary range and experience, which add value to the beneficiary. “

Within a period of 90 calendar days from the publication of the following provision, individuals or legal entities must access the platform http://repse.stps.gob.mx, through which they must provide the following information:

According to the document requirements necessary for this registration are:

The companies that request their registration in the register must, among others, be up to date with their obligations in fiscal and social security in front the SAT, the IMSS and the Institute of the National Fund for Workers’ Housing (INFONAVIT), as of the date the request is made.

Once the aforementioned information and documentation has been issued, the STPS through the platform will assign a folio number so that the applicant can follow up on the process. The STPS will have a period of 20 business days after receipt of the request and generation of the folio, to pronounce on the registration request.

The STPS may deny registration when any of the following cases arise:

1. Failure to prove the specialized nature
2. Not being up to date with tax and social security obligations and and social security obligations before the IMSS and INFONAVIT.
3. Provide false information or illegible documents.
4. Failure to comply with the requirements established in the Provisions

Likewise, the STPS may cancel the registration when any of the following cases occurs:

1. Provide specialized services or works not registered in the Register
2. Provide specialized services or works that are part of the main corporate purpose or economic activity of the beneficiary
3. In case that exist debts for firm credits derived from non-compliance with tax and social security obligations against the SAT, the IMSS and the INFONAVIT
4. Failure to comply with the registration requirements
5. Failure to meet any information or documentation requirement that is required by the STPS.

The registration number will be valid for the next 3 years, the validity must be specified in all contracts entered into by the provider of specialized services or works. When renewing the registration, this procedure must be initiated by the contractors within a period of three months prior to the date on which the validity of their registration ends.