ANNUAL INFORMATIVE STATEMENTS
In February, the expiration of the deadline for submitting the informative returns required by tax laws, corresponding to fiscal year 2020, begins
The informative returns that must be submitted in 2021 are the following:
1. INFORMATION STATEMENTS PRESENTED THROUGH
OF THE DIM PROGRAM
|DEADLINE||INFORMATION||PEOPLE WHO MUST PRESENT IT||ANNEXED|
|15-Feb||Of financing operations abroad||Legal entities of the general regime of law and of the regime of agricultural, livestock, forestry and fishing activities, and individuals with business and professional activities who have received loans or financing granted by residents abroad Basis: Articles 76 section VI and 110 section VII of the Income Tax Law||Annex 4|
|**||Operations with related parties residing abroad||Legal entities and individuals with business and professional activities that carry out operations with related parties residing abroad. Basis: Articles 76 section X and 110 section X of the Income Tax Law||Annex 9|
|15-Feb||Operations carried out through trusts that carry out business activities||Taxpayers involved in operations carried out through trusts through which business activities are carried out. Basis: Articles 76, section XIII, of the Income Tax Law and Rule 3.9.6 of the RMF for 2020.||Annex 10|
** In accordance with Rule 3.9.3, taxpayers who choose or have the obligation to dictate their financial statements, may present information on transactions with related parties residing abroad no later than the date of presentation of the opinion on the financial statements.
Likewise, according to Rule 3.9.4, taxpayers who do not dictate their financial statements may submit said information no later than June 30 of the year after the information corresponds.
It is worth mentioning that in addition to this declaration, the taxpayers indicated in article 32-H, sections I, II, III and IV of the Federal Tax Code will be obliged to present the local informative declaration of related parties referred to in article 76 -A, section II of the Income Tax Law, which may be presented at the latest on the dates indicated above, depending on whether or not the taxpayers decide their financial statements.
Basis: Articles 76 section X, 76-A, section II and 110 Section X of the Income Tax Law, 32-H of the CFF and Rules 3.9.3 and 3.9.4 of the RMF for 2021.
Means of Presentation
The file with the information generated through the DIM must be submitted by the following means:
When up to 40,000 records have been captured, the file with the information will be presented through the SAT Portalusing Password. Once the information has been sent, the SAT will send the taxpayer the electronic acknowledgment of receipt by the same means.
In the event that more than 40,000 records have been captured, they must submit the information at any Decentralized Administration of Taxpayer Services (ADSC), in removable memory drive (USB) or on CD, which will be returned to the taxpayer after carrying out the respective validations.
Basis: Rule 126.96.36.199 of the RMF for 2021
You must indicate the transaction number or assigned folio and the filing date of the statement that is supplemented. Only the annex (s) that are modified should be included and in them include the information that is corrected and that which was not modified, as well as the general data of the declarant and the overall summary of the annex.
Basis: Rule 188.8.131.52 of the RMF for 2021.
2. INFORMATION STATEMENTS SUBMITTED BY MEANS OTHER THAN THE DIM PROGRAM
Information on investments in territories with Preferential Tax Regimes
It is presented by individuals or legal entities with respect to the income they have generated in the immediately preceding fiscal year that are subject to preferential tax regimes or in entities whose income is subject to said regimes. Obliged taxpayers must submit their submission through the SAT Portal, through the official form 63 “Informative Declaration of Preferential Tax Regimes”, in accordance with the provisions of the 116 / ISR procedure file, contained in Annex 1- TO.
In accordance with the provisions of article 178 of the Income Tax Law, this return may be submitted throughout the month of February, however, in accordance with rule 3.19.7, the statement containing such information may be considered submitted within the deadline When its presentation is fulfilled spontaneously no later than the month of May of the year in question and the requirements set forth in said rule are met.
Basis: Article 178 of the Income Tax Law, Rules 3.19.5 and 3.19.7
Information on Bad Credit Losses
The obligation to present no later than February 15, 2021, a notice to report the deduction of losses for bad debts for fiscal year 2020, as provided in the Article 27, section XV, subsection a) of the Income Tax Law.
The presentation of the notice must be made in accordance with the procedure sheet 54 / ISR “Notice regarding deductions of losses due to bad debts”, for which the SAT portal must be entered in the section Other procedures and services / Clarification, assistance and orientation electronic / Submit your clarification as a contributor or directly in the league:
After entering with the RFC and password, the option Internet Services / Service or requests / Request will be chosen, and the electronic form will be filled with the required data, likewise a digitized file will be attached with the information of the bad credits that are they deduced.
The acknowledgment of receipt will be obtained with the folio of the procedure and the authority will validate that the notice is presented on time and that the data in the notice is correct, and in its case it will consider the obligation to be fulfilled.
Informative of legal persons for non-profit purposes
Legal entities registered in the RFC as “Legal Persons with non-profit purposes” are also obliged to submit annual declarations of an informative nature to the tax authorities. In addition to the statements indicated above that are applicable to them, no later than February 15, 2021 they must present:
- Information on the determination of the distributable remainder and the proportion of said remainder that corresponds to each member. This information will be presented through tax form 21 of the application for the presentation of the Annual Declaration of legal entities
Basis: Art. 86, Section III of the Income Tax Law
- Non-profit legal entities listed in sections V to XIX and XXV of article 79 of the Income Tax Law, trusts authorized to receive donations and investment funds of Title III of said law, must also present the information of the income and expenditures made, through tax form 21 of the application for the presentation of the Annual Declaration of legal entities.
Basis: Art. 86, third paragraph of the Income Tax Law
Additionally, non-profit legal entities, when they sell goods other than their fixed assets or provide services to people other than their members, and the income for these concepts exceeds 5% of their total income in 2020, they must calculate the Income tax corresponding to the utility of the aforementioned income and must be reported through the “Declarations and Payments” Service, no later than March 31, 2021.
In the case of legal entities and trusts authorized to receive tax-deductible donations and obtain income from activities other than the purposes for which they were authorized that exceed 10% of their total income in 2020, they must calculate the ISR that corresponds to the utility of the aforementioned income and must find out through the “Declarations and Payments” Service, no later than March 31, 2021.Basis: Art. 80 sixth and seventh paragraph of the Income Tax Law.