On September 30, the Procurator for the Defense of the Taxpayer (PRODECON), through its Acting Head, delivered to the Finance Commission of the Chamber of Deputies a document containing various proposals for reform of the tax provisions, this is currently in force. of its powers to propose modifications for the benefit of tax payers, so it is relevant to see if they will be taken into account by the Legislature. These proposals are:

Law on Income Tax

1. Bad credits.

It is proposed to reform article 27, section XV, subsection a) of the Income Tax Law to eliminate the obligation of the creditor to inform the debtor in writing that he will deduct his credit as uncollectible and, instead, issue a CFDI of expenses that act as the notice, so that the debtor accumulates as income the amount of the uncovered debt.

2. Taxpayers dedicated exclusively to agricultural, livestock, fishing and forestry activities.

It is proposed to reform the sixth paragraph of article 74 of the Income Tax Law to establish that taxpayers dedicated exclusively to agricultural, livestock, fishing or forestry activities are considered to be individuals whose income from said activities represents at least 90% of their income. total, not including other income NOT from business activities, such as: salaries, pensions, inheritances, etc., also the repeal of article 74-A of the same Law is proposed.

3. Personal deductions.

It is proposed to add section IX to article 151 of the Law to incorporate the provisions of the fiscal stimulus that allows individuals to deduct payments for educational services, as well as express in UMAS the limit amount of deductions for each educational level , so that these amounts are updated each year considering the inflationary effect. It is also proposed to include the deduction for higher level tuition payments.

Likewise, it is proposed to add a fraction X to article 151 of the same Law, to establish as personal deduction the expenses for daycare services provided by private institutions.

Value Added Tax Law

  1. 0% rate on patent medicines.

It is proposed to amend article 2-A, section I, subsection b) of the VAT Law, in order to expressly establish that patent medicines supplied as part of a hospital service are taxed at the rate of 0%, and that should not be considered as a provision of services.

Federation fiscal Code

1. Certain date in electronic documents.

It is proposed to add a section V to article 28 of the CFF to establish that the tax authority enables an electronic means or platform, or authorizes the service providers, so that the taxpayer can send a private document at the time of its celebration and it is endowed of a certain date, which takes effect before the tax authority itself by obtaining a certificate of certification. The foregoing in relation to the requirement of a certain date established by the Supreme Court of Justice.

2. Non-existence of operations

It is proposed to reform Article 69-B of the CFF to incorporate the following changes:

Regarding EFOS:

  • That the publication of those taxpayers who managed to disprove the facts that are imputed to them as alleged EFOS, as well as those who obtained a favorable resolution or final judgment, be carried out within ten days (currently this publication is carried out quarterly)

Regarding EDOS:

  • That they be notified of their relationship with an EFO, so that from that date the period of 30 days begins to initiate the specific procedure to which they must submit to prove the materiality of the operations, it is also proposed that said procedure be included in article 69-B, since it is currently only contemplated in the RMF.
  • That it is considered that the EDOS should only prove the materiality of the operations that they carried out with the EFOS with respect to the period in which the issuer of the vouchers was subject to review.
  • That against the resolution of the authority in which it determines that the elements provided were not sufficient to demonstrate the materiality of the operations, the appeal for revocation proceeds

3. Conclusive Agreements-PAMA:

It is proposed to reform articles 69-C and 69-F of the CFF, in order to establish the option to request the adoption of a Conclusive Agreement when a taxpayer is subject to an administrative procedure in customs matters (PAMA), derived from the powers of verification established in article 42, section III of said legal order (which is currently provided for in Rule 6.2.3. of the General Rules of Foreign Trade).

4. Suspension of the expiration of powers by conclusive agreement.

It is proposed amend article 69-F of the CFF to include articles 30, section I, of the INFONAVIT Law and 297 of the IMSS Law, so that the expiration periods of powers referred to in said numerals are suspended with the presentation of the Request for the Conclusive Agreement.

5. Reduction of fines in electronic reviews.

It is proposed to reform Article 53-B of the CFF to establish the benefit for taxpayers subject to electronic reviews of paying a fine equivalent to 30% of the omitted contributions when they regularize their tax situation after the expiration of the 15-day period following the notification. provisional and until before the notification of the amount of the omitted contributions. In addition, it is proposed to include in articles 76 of the CFF and 17 of the Federal Taxpayer’s Rights Law, the benefit of payment of 20% of the fine that can be obtained by taxpayers who decide to regularize their tax situation when they are subject to an electronic review .