DECREE BY WHICH TAX INCENTIVES ARE GRANTED TO ENCOURAGE THE USE OF ELECTRONIC MEANS OF PAYMENT.
MAIN PUBLICATIONS IN THE DOF.
A new decree is issued for these purposes, which will be in force from November 7 to December 31, 2020.
As in previous years, the purpose continues to encourage the use of electronic means of payment such as credit and debit cards, in order to generate conditions that favor the formalization of the economy, advance in terms of financial inclusion and reduction of the use of cash.
Likewise, the “El Buen Fin” raffle aims to promote the formality of those who sell goods or provide services, at the same time encouraging final consumption, and thereby contribute to the recovery of the national economy, which has been affected by the pandemic caused by the SARS-CoV2 virus (COVID -19),
The draw “The Good End”, It will include the purchase operations carried out from November 9 to 16, 2020, which comply with the bases, terms and conditions of participation that will be announced on the SAT portal in order to reward the following people:
- Cardholders natural persons when they have used credit or debit cards as means of payment in the acquisition of goods or services during the period from November 9 to 16, 2020 to natural or legal persons registered in the Internet Portal of “El Buen Fin “, and provided that the aforementioned cardholders have been winners in the” El Buen Fin “Draw carried out by the SAT.
b) Individuals or legal entities that sell goods or provide services and receive credit or debit cards as means of payment during the period from November 9 to 16, 2020, whose cumulative income in the immediately preceding fiscal year has not exceeded 5 million pesos , as long as they are registered in the “El Buen Fin” Internet Portal and have been winners in the “El Buen Fin” Draw carried out by the SAT.
The total sum of the amount of the prizes to be delivered by the financial institutions and other entities to the winners, may not exceed the amount of 500 million pesos.
For their part, financial institutions and other card issuers will have a stimulus which consists of crediting against their own income tax or that withheld from third parties, the amount that they have delivered as prizes to winners in the draw carried out by the SAT. Check the full content at: http://diariooficial.gob.mx/nota_detalle.php?codigo=5604412&fecha=06/11/2020