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Article of the RMF for 2021, published in the Official Gazette of the Federation (DOF) on December 29, 2020 was repealed.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.

On April 24, the decree was published in the Official Gazette of the Federation (DOF), which considered the disappearance of the generalized outsourcing and only the specialized one will be allowed. The decree came into force as of its publication with the exception of the reforms made to the Federal Tax Code (CFF), the Income Tax Law, the VAT Law, which will come into force on August 1, 2021. The publication considered modifications to a total of 8 laws listed below:

This reform contemplates that “outsourcing” can only be implemented in specialized services, which are not part of the corporate purpose or preponderant activity of the beneficiary company of those services, as long as the service provider is registered in a registry that will be implemented by the Ministry of Labor and Social Welfare. Like the distribution of profits, workers will have a maximum limit of three months of the worker’s salary or the average of the participation received in the last three years.

Among the main points contemplated by the reform, the following are particularly relevant:

1. PROHIBITION of the subcontracting of personnel, including by insourcing schemes.
2. AUTHORIZATION to subcontract specialized services and works that are not part of its corporate purpose or predominant economic activity.
3. EXCEPTION for specialized outsourcing services to be provided between companies of the same group, as long as these services are not part of the corporate purpose or the predominant activity of the company that receives them.
4. TRANSITION. The companies that provide outsourcing services and those that hire them will have a maximum time of three months (90 calendar days) after the reform has been published, for the provider companies to dispose of the personnel hired under the outsourcing and Contracting clients transfer subcontracted personnel to their payrolls, carrying out employer substitution to fully recognize the staff’s seniority period.
5. THE PERSONNEL CONTRACTING AGENCIES may only carry out personnel selection, recruitment and training activities, and may no longer be employers of the placed personnel.
6. REGISTRATION, Once the reform is published, the authorities must publish those who provide the subcontracting service must register and form part of a STPS registry; the registration will be renewed every three years. The agency will have thirty days after the reform is published to issue the corresponding rules.
7. SOLIDARITY EMPLOYEE reaffirms that companies that subcontract services or works will be jointly liable for non-compliance with the direct employer.
8. STPS NOTICE. Those who provide outsourcing services must communicate quarterly, within the first 15 days of the months of January, April, July and October, the contracts entered into in the quarter in question. Object; period of validity; List of workers that will be made available to the beneficiary of the contracted services or jobs, name, CURP, social security number and base contribution salary, as well as name and federal taxpayer registry of the beneficiary of the services for each of the contracts, as well as a simple copy of the authorization issued by the Ministry of Labor and Social Welfare for the provision of specialized services or the execution of specialized works.
9. FINES. Companies that do not allow the inspection will be fined $ 22,405.00 to $ 448,100.00; those who carry out subcontracting without being registered in the registry, will apply a fine of $ 179,240.00 and up to $ 4’481,000.00; and those who do not submit quarterly reports or do so out of time will be subject to a fine ranging from $ 44,810.00 to $ 179,240.00.
10. DISTRIBUTION OF PROFITS: The distribution of profits will have as a maximum limit the equivalent of three months of salary or the average received in the last three years, whichever is higher.

Regarding additional reforms to the Federal Labor Law, please find a summary of the most relevant aspects:

For more information on the subcontracting reform check the Subcontracting reform.
We hope that this information is useful to you. Any questions or comments in this regard please contact us.

In accordance with article 25 of the IMMEX Decree and article 8 of the PROSEC Decree, companies with an IMMEX and PROSEC program must present the Annual Report on Foreign Trade, with respect to total sales and exports (*), corresponding to the fiscal year immediately preceding fiscal, from April 1 and at the latest on the following dates:

• Companies with PROSEC Program: No later than the last business day of April
• Companies with IMMEX Program: No later than the last business day of May
• Companies with both programs (PROSEC and IMMEX): No later than the last business day of April, since it is a single procedure for both programs.

* It must be verified that the IMMEX company complies with the obligation of the program to make annual sales abroad for a value greater than $ 500,000 USD, or its equivalent in national currency, or invoice exports, for at least 10% of its invoicing total.

Consequences in case of not presenting on time:

• PROSEC:

If the annual report is not presented on the established date, the Program will be suspended until the omission is corrected.

If the report is not submitted by the last business day of June of the current year, the program will be canceled as of July 1, 2021.

• IMMEX:

If the annual report is not presented on the established date, the Program will be suspended until the omission is corrected. It may be submitted until the last business day of August of the current year. During the suspension period of the IMMEX Program, the company will not be able to temporarily import merchandise or enjoy the other benefits of the Program.

In case of not presented on the established date the report, the IMMEX program will be definitively canceled as of September 1 of the current year. Derived from it, the company will have 60 calendar days to change the regime of temporary goods to definitive import or return them abroad.

Information needed for the presentation:

The Annual Report is presented through VUCEM, and the total sales for the year 2020 and the total commercial value exported in 2020 must be declared. If with the information presented the system verifies that the export commitments are not fulfilled, a start of the cancellation procedure for the IMMEX Program.

To present the report correctly, it is recommended to have the following information and documentation, among others:

• Data Stage for fiscal year 2020
• Annual Declaration for fiscal year 2020
• Invoicing to assemblers and CTMS received.

You have doubts? At Mexcentrix we have experts in the area of Foreign Trade to advise you. Avoid the suspension and / or cancellation of your IMMEX program, and get advice from the experts.

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FOREIGN TRADE NEWSLETTER

On October 26 of 2020, the Second Resolution of Modifications to the General Rules of Foreign Trade was published in the Official Journal of the Federation (DOF), in which among the most important changes, the declaration of the “Decrementable” concepts is highlighted. .

According to bulletins 17 and 21 dated September 4 and October 12 of 2020, respectively, where the modifications to the VOCE-SAAI M3 Technical Registry Guidelines were reported. The pediment format is modified to add 5 fields for the following:

• Decrementable transport
• Decrementable insurance
• Load
• Download
• Other decrementables

The previously mentioned, came into force on February 26, 2021. Establishing that it is mandatory the declaration of the amounts by way of decrementables.

Decrementables
The decrementables, also known as non-incremental adjustments or negative adjustments, are regulated in Article 66 of the Customs Law, and refer to the concepts that should not be part of the transaction value, that is, of the customs value.

They will be considered decrementable as long as they are itemized or specified separately from the price paid in the digital tax receipt or equivalent document.

Article 66 of the Customs Law establishes that the transaction value of imported goods will not include the following concepts, provided that they are broken down or specified separately from the price paid:

• The expenses incurred by the importer on his own account, even when it can be estimated that they benefit the seller.
• The following expenses, provided they are distinguished from the price paid for the imported goods:
  • Construction, installation, assembly, assembly, maintenance or technical assistance expenses incurred after importation in relation to imported goods.
  • Transportation, insurance and related expenses such as handling, loading and unloading incurred as a result of the transportation of the goods
  • The contributions and countervailing duties applicable in the national territory, as a consequence of the importation or sale of the merchandise.
• Payments from the importer to the seller for dividends and those other concepts that are not directly related to the imported goods.

The fields that were added to the request form are the following:

Infractions and Penalties

In accordance with Annex 19 of the General Rules of Commerce Exteior, related fields are multables decrementables fields, according to the following article:

Article 184 section III and article 185 section II of the Customs law: The incorrect transmission or presentation of reports or documents with inaccurate or false data or omitting any data, will be sanctioned with a fine of $ 2,010.00 to $ 2,860.00, for each document.

We hope that this information is useful to you. Any questions or comments in this regard please contact us.

FOREIGN TRADE NEWSLETTER

On January 29 of 2021, the General Directorate of Trade Facilitation and Foreign Trade (DGFCCE), announced through Official Letter 414.2021.37 dated January 26 of 2021, the following:

Companies that have the IMMEX, ALTEX and ECEX programs must comply with the obligation to present the Annual Report of Foreign Trade Operations (RAOCE) corresponding to the fiscal year 2020. However, they will be exempt from compliance with the export amounts required for the conservation of their respective Programs, with respect to the fiscal year 2020.

The above, in support of the export industry, due to the fact that the spread of the disease by the COVID-19 virus has caused the temporary closure of non-essential activities and even a considerable drop in the operation of essential activities.

It is important to emphasize that the companies with the aforementioned programs must present the Annual Report on Foreign Trade Operations on the established date and in a proper form, indicating the corresponding amount of exports made during the fiscal year 2020, in case the amount is less than required for each Program, the reason for its cancellation will not be updated.

To view the official publication, from the Ministry of Economy, please click on the following link.

FOREIGN TRADE NEWSLETTER

Background: On December 9, it was approved by the Congress of the union the opinion with the draft decree by which article 311 is reformed and chapter XII BIS of the Federal Labor Law on Teleworking is added.

On January 11, 2021, the new guidelines were published in the Official Gazette of the Federation (DOF) that establish the rights and obligations of employers and workers who apply the modality of remote work and the rules applicable to it.

DEFINITION OF TELEWORKING:

Form of subordinate labor organization that consists of the performance of paid activities, in places other than the establishment of the pattern,, without requiring the physical presence of the worker in the workplace.

It will be considered as telework when more than 40% of the activities are carried out at the employee’s home or the place of his or her choice.

In order to carry out the teleworking modality, the use of information technologies is necessary, for effective communication, and for the supervision of the employer.

Employers’ obligations

Article 330-E establishes that employers must:

• Provide, install and take care of the maintenance of the necessary equipment for teleworking such as computer equipment, ergonomic chairs, printers, among others;
• Pay wages in the form and on the stipulated date.
• Assume the costs derived from working under the teleworking modality, including, where appropriate, the payment of telecommunication services and the proportional part of electricity;
• Keep a record of the supplies delivered to workers under this modality;
• Implement mechanisms that preserve the security of information and data used by teleworkers;
• Respect the right to disconnection at the end of the working day;
• Register workers in the teleworking modality to the mandatory social security regime, and
• Establish the necessary training and advisory mechanisms to guarantee the adaptation, learning and adequate use of information technologies by teleworkers.

Worker’s obligations

• Save and conserve the equipment and materials that they receive from the employer.
• Report on the agreed costs for the use of telecommunications services and electricity consumption, derived from teleworking;
• Obey the occupational health and safety provisions established by the employer;
• Attend and use the mechanisms and operating systems to supervise their activities,
• Attend the data protection policies and mechanisms used in the performance of their activities.

Likewise, the new law establishes that the teleworking modality must be recorded in writing by means of a contract. And that this modality will form part of the collective bargaining agreement, which may exist between unions and companies and a copy must be delivered to each worker under this modality.

In the event that employers do not have a collective bargaining agreement, they must include telework in their internal work regulations, and establish the mechanisms that guarantee the link and contact between people who perform work under the telework modality.

For its part, the Ministry of Labor and Social Welfare must issue the Official Standard (NOM), in the next 18 months, in order to regulate the implementation of safety and health in the workplace.

Once the aforementioned regulation is issued, labor inspectors will be able to verify that employers keep a record of the inputs delivered to teleworkers; as well as ensuring that teleworkers’ wages are not lower than those paid to face-to-face workers who perform the same or similar functions; among the other obligations.

FOREIGN TRADE NEWSLETTER

On January 22 2021, through the Agreement published in the Official Gazette of the Federation (DOF), the Ministry of Economy announced the Creation of the National Committee for Trade Facilitation, which represents greater openness of Mexico to international trade. The purpose of this document is to facilitate coordination between government agencies and entities for the design, execution and evaluation of programs and actions for the facilitation of foreign trade.

The National Committee for the Facilitation of Foreign Trade will be conformed of representatives of the following agencies (who will have the right to speak and vote):

• Ministry of Economy (SE).
• Ministry of Foreign Relations (SRE).
• Ministry of National Defense (SEDENA).
• Ministry of Finance and Public Credit (SHCP).
• Ministry of the Environment and Natural Resources (Semarnat).
• Ministry of Energy (Sener).
• Ministry of Agriculture and Rural Development (Sader).
• Ministry of Communications and Transportation (SCT).
• Ministry of Health.

The representatives of these secretariats must have an undersecretary level and will be chaired by the head of the Ministry of Economy. The Committee, through its president, may invite representatives of certain government agencies to form part of it, including:

• Bank of Mexico
• Tax administration service
• National Regulatory Improvement Commission
• Federal Commission of Economic Competition

Among the functions that the Committee in question will have, the following stand out:

• Serve as coordinating body of the different dependencies of the Federal Public Administration that have competence and that intervene in the different aspects related to the implementation and application of the Agreement on Trade Facilitation.
• Assist with the Ministry ‘zsof Economy and the Ministry of Foreign Relations, according to the competence of their members in the design of policies, programs and actions aimed at the simplification and automation of foreign trade processes, as well as coordinating their execution .
• Propose questions related to matters related to the implementation and application of the Agreement on Trade Facilitation, as well as approve questions related to matters related to its implementation and application.
• Propose the signing of agreements and conventions between the representatives of the three levels of government and the social and private sectors in the scope of their competences, in order to complement the actions with the aim of achieving improvements in the processes in foreign trade matters.

• Analyze and issue recommendations to improve the efficiency of processes and procedures for foreign trade in order to reduce costs and eliminate barriers to trade, in accordance with applicable national and international regulations.
• Analyze the regulatory framework on foreign trade and, if applicable, issue recommendations.

According to what was published in the Official Gazette of the Federation, the creation of the National Committee for Trade Facilitation is permanent, and it was established that said Committee must be installed within 35 business days following the entry into force of the agreement.