MISCELLANEOUS FISCAL RESOLUTION FOR 2021

12/1/2021

On December 29, 2020, the Miscellaneous Tax Resolution for 2021 was announced in the DOF, which entered into force on January 1, 2021 and will be in force until December 31 of this year.

This Resolution incorporates the modifications contained in the four Modification Resolutions to the 2020 Miscellaneous Tax Resolution, published on May 12, July 24, November 18 and December 11, 2020 respectively.

The changes established in this Resolution are mainly the following:

The necessary modifications are made to adapt the RMF to the tax reform for 2021, and the rules are updated for its application in 2021.
Editorial corrections, changes in titles and clarifications in the references to other rules or to the reformed tax provisions for 2021 are included.
The possibility of registering appointments via telephone to the MarcaSAT number: 55 627 22 728 is eliminated, establishing that appointments They may register in the SAT Portal, in the SAT Mobile application or in the Portal www.gob.mx.
The standardization of procedures, notices and requests continues through new procedure sheets contained in Annex 1-A, and the names of some procedure sheets are updated.
Likewise, some sections and sections are restructured, simplifying them and repealing rules that are no longer applicable.

In addition to the previous changes, below we mention some of the rules that we consider most relevant, which were added, reformed or eliminated in this Miscellaneous Resolution for 2021:

TITLE 1. GENERAL PROVISIONS

Rule 1.2. Clarification of publication of taxpayer data in the SAT Portal

This rule is reformed only to modify the period in which the SAT will carry out the elimination of the taxpayer’s data published on its Portal, when the clarification referred to in this Rule is appropriate, increasing the period from 3 to 5 days counted as of the day after the request for clarification is received.

Rule 1.9. Annexes to the RMF

Section XXXII contained in Annex 29 is modified to read as follows:

XXXII. Annex 29, which contains additional technical regulatory documents to Annex 20, which must be observed by the PCCFDI, and the cases of infringement that the suppliers themselves may commit.

Rule 1.11. Presumption of undue transmission of the right to reduce tax losses. Procedure to distort the facts that led the authority to notify them

In relation to the 2021 tax reform, this rule is modified to include the term “undue transmission of the right to reduce tax losses” in substitution of “undue transmission of tax losses”, in accordance with the amendment to article 69-B Bis of the CFF. In the same sense, procedure sheet 276 / CFF is modified.

TITLE 2. FISCAL CODE OF THE FEDERATION

GENERAL DISPOSITION

Rule 2.1.6. Non-working days

This rule is reformed to update the non-working days for the SAT.

For the purposes of article 12, first and second paragraphs of the CFF, the following will apply:

I. Non-business days for the SAT are April 1 and 2, 2021, as well as November 2, 2021.

Rule 2.1.15. Verification of the authenticity of the acknowledgments of receipt with digital stamp

This rule is reformed to specify that taxpayers will be able to verify the authenticity of acknowledgments of receipt with a digital stamp only by filing returns through the SAT Portal, and two routes are established for verification:

Main page of the SAT, in the main menu “Other procedures and services”, select “See more”, section “Electronic services”, option “Verify the authenticity of the digital seal of the returns”, click on the button “Execute in line ”, finally, enter your RFC and your Password or e. signature.
SAT main page, in the main menu choose “People” “Companies” or “Residents abroad” followed by “Statements”, select “See more”, then select one of the following options: “Final provisional payments”, ” Annual “,” Technological platforms “or” Informative “select the statement corresponding to the acknowledgment that you wish to verify, click on the” Start “button and enter with your RFC and Password or e-signature followed by” Queries “and choose the option “Acknowledgment of receipt of the return”.

Rule 2.1.39. Procedure to be observed to obtain an opinion on compliance with tax obligations

This rule is amended to clarify the procedure for obtaining the compliance opinion, which is as follows:

I. Enter through the SAT Portal, selecting the option Other procedures and services, then obtain your opinion on compliance with tax obligations.

II.Capture key in RFC and Password or e. Signature.

III.Once inside the tax mailbox, the taxpayer may print the opinion on compliance with tax obligations.

Regarding the aspects that the authority will review for purposes of generating an opinion on compliance, the following is modified:

The revision of the presentation of the annual informative return of income tax withholdings for wages and salaries and income assimilated to salaries.
For non-profit legal entities and authorized donees, it is established that compliance with their obligations corresponding to the last 4 years will be reviewed.

Rule 2.1.54. Precautionary assurance made to third parties related to the taxpayer or joint and several liable

This rule is added in relation to the reform of article 40-A of the CFF to establish the following:

For the purposes of article 40-A, section III, second paragraph of the CFF, in the case of the precautionary assurance of assets or the negotiation of third parties related to the taxpayer or jointly responsible, when the value of the asset to be insured according to the order of priority established exceeds a third of the amount of the operations, acts or activities that said third party carried out with the taxpayer or joint and several responsible in question, or the amount that the tax authority intends to verify with the requests for information or documentation requirements directed to these, the precautionary assurance on the good may be practiced in the established order of priority.

ELECTRONIC MEDIA

Rule 2.2.1. Evidentiary value of the Password

This rule is reformed to delete the last paragraph that indicated the possibility that the authority temporarily restricted the Password, when the The taxpayer falls into one of the assumptions set forth in Article 17-H Bis of the CFF. This by virtue of the restrictionThe password is intended solely for the issuance of CFDI and not for its application in other types of services.

Rule 2.2.4. Procedure to nullify the taxpayers’ CSD, restrict the use of the signature certificate or the mechanism used by natural persons for the purposes of issuing the CFDI and the procedure to correct the irregularities detected

In relation to the 2021 tax reform, the first paragraph of this rule is modified to establish that the tax authorities will issue the resolution that nullifies the taxpayer’s CSD (s), when the period of forty days has elapsed without the taxpayer having submitted the request for clarification referred to in article 17-H Bis of the CFF.

Likewise, a second paragraph is added to establish that when the anticipated assumptions take place In article 17-H, sections XI and XII of the CFF (issuance of CFDI of non-existent operations and undue transmission of tax losses), the tax authorities will issue the resolution that renders the taxpayer’s CSD or CSDs ineffective, or that restricts the use of the signature certificate or the mechanism used by natural persons for the purposes of issuing the CFDI.

Finally, the fourth paragraph modifies the period in which the authority must issue the resolution, increasing it from 3 to 10 business days following the one in which the clarification case is presented, the one in which the request for information or documentation has been attended to, or once the period to attend it has elapsed as appropriate, this in relation to the amendment to article 17-H of the CFF.

Rule 2.2.8. Ease for individuals to issue CFDI with e. Signature

In relation to the 2021 tax reform, the second paragraph of this rule is modified to establish that the tax authorities will issue the resolution to nullify the taxpayer’s CSD, when the period of forty days has elapsed without the taxpayer having submitted the request of clarification referred to in article 17-H Bis of the CFF.

Likewise, it is established that taxpayers who update the assumptions provided In article 17-H, sections XI and XII of the CFF (issuance of CFDI of non-existent operations and undue transfer of tax losses), the use of the signature certificate for the issuance of CFDI will be restricted.

Rule 2.2.14. Procedure to temporarily restrict the use of the CSD for the issuance of CFDI and to correct the irregularity or disprove the cause detected

In relation to the 2021 tax reform, a third paragraph is added to this rule to establish that When the taxpayer submits the request for clarification outside the period of forty business days established in article 17-H Bis, last paragraph of the CFF, the use of the CSD will not be reestablished, and it will be terminated.

It is also specified that Taxpayers to whom the use of their CSD has been temporarily restricted for the issuance of CFDI, will not be able to request a new certificate, until they remedy the irregularity detected or disprove the cause that motivated said temporary restriction.

It repeals:

Rule 2.2.11. Verification and authentication of e. Signature, since with Tax Reform 2021 its content became part of article 17-F of the CFF

RETURNS AND COMPENSATIONS

Ruler2.3.9. Refund of balances in favor of VAT for taxpayers of the agricultural sector

In relation to the 2021 tax reform, it is established that the benefit of Obtain a VAT refund within a maximum period of twenty days, for individuals and companies in the agricultural sector, the following will not proceed:

For taxpayers for whom the certificate issued by the SAT in accordance with the provisions of article 17-H, section X, in relation to article 17-H Bis, both of the CFF, as well as by the assumptions provided for in sections XI and XII of article 17-H (issuance of CFDI of non-existent operations and undue transfer of tax losses); during the refund request period in question.

Nor will the aforementioned period be applicable, when the authority notifies the taxpayer of a requirement in the terms of article 22, seventh paragraph of the CFF, or when it exercises the powers of verification referred to in article 22, tenth paragraph, in relation to Article 22-D, both of the CFF, so the resolution of refund requests will be subject to the terms established in Article 22 of the same legal order.

In the same terms as Rule 2.3.9 above, the following rules are amended for the taxpayers referred to:

Ruler2.3.13. Refund of balances in favor of VAT for taxpayers that produce and distribute food products

Ruler 2.3.14. Refund of balances in favor of VAT for taxpayers that produce and distribute patent medicines

Ruler2.3.11. Trade compensation

A paragraph is added to this rule to provide that when the taxpayer has firm tax credits in his charge, the tax authority may compensate ex officio the amounts that the taxpayer is entitled to receive, for any concept, derived from the balances in favor determined in the return that are appropriate and apply them until for the updated balance of the firm tax credits.

Ruler2.3.16. VAT refund in the pre-operational period

This rule is reformed to establish In the event that the request for return in the pre-operational period derives exclusively from investments in fixed assets, the taxpayer may obtain the resolution of their request for return within a maximum period of twenty days except in the case of the first request for return or that the authority notify the taxpayer of a requirement in the terms of article 22, seventh paragraph of the CFF, or, when exercising the powers of verification referred to in article 22, tenth paragraph, in relation to article 22-D both of the CFF, by which will be resolved in a regular period of forty days.

REGISTRATION IN THE RFC

Rule 2.4.6. Registration in the RFC of natural persons with CURP

This rule is reformed to establish that those who register for the RFC in accordance with this rule, instead of going to the ADSC Within the thirty calendar days following their registration, to process their Password or e. signature, they have the option of processing their password through the SAT Portal, or through the SAT ID mobile application, or they can Request it at the SAT offices or in tax service modules, by appointment, or through the mobile application: SAT mobile.

Rule 2.4.12. Tax identification card and proof of tax registration

The last paragraph of the rule that contained the possibility is removed from consider as a valid document to accredit the key in the RFC, the statement obtained when accessing the SAT Portal, in the application “Registration with CURP” for those taxpayers who are already registered, with their CURP associated with a key in the RFC .

Rule 2.4.21. Verification of the key in the RFC of the partners, shareholders or legal representatives

For the purposes of article 27, section B, section IX of the CFF, public notaries will have the obligation to ensure that the key in the RFC that corresponds to each partner, shareholder or legal representative, when it coincides with the one established in the tax identification card or the tax status certificate, issued by the SAT.

RFC NOTICES

Rule 2.5.14. Incorporation to the “Scheme of inscription in the RFC through the notary public by remote means”

This rule is reformed to establish several clarifications:

The validity of the incorporation to the “Registration scheme in the RFC through a public notary by remote means” will be two years, so prior to the expiration of said term, the public notary must present his renewal notice
The SAT will publish on its Portal, the name of the public notaries incorporated into the Scheme
Notaries incorporated into the Scheme will be obliged to submit the information referred to in procedure sheets 68 / CFF “Report and delivery of documentation by public notaries of registration in the RFC of legal entities” and 69 / CFF “Report of public notaries in registration matter and RFC notices “
They are removed from this rule the grounds for which the SAT may cancel the incorporation of public notaries into the Scheme, which are established in Rule 2.5.25, which is added

The notaries incorporated into the Scheme until before the entry into force of this resolution, must submit the first renewal notice to the ADSC that corresponds to their fiscal domicile, in the month that corresponds to the letter with which their first surname begins, according to the next calendar (Transitory Thirty-Ninth Article):

Group	Letter with which your first surname begins	Presentation month
1	A to M	June 2021
2	N to Z	July 2021

Rule 2.5.25. Causes of cancellation to the “Scheme of inscription in the RFC through the notary public by remote means”

The causes for cancellation of incorporation to the Scheme, previously contained in Rule 2.5.14., Are established in this rule, as well as the following:

That the notary public carry out the registration of legal entities based on constitutive acts that do not act in its protocol.
Not having submitted your notice of renewal of validity to the “Scheme of registration in the RFC through a notary public by remote means”.

It also establishes the procedure that the authority will follow to notify the cause of cancellation and, where appropriate, the definitive cancellation, as well as the procedure that the notary public must carry out to disprove the cause of cancellation notified, or otherwise, return to request their incorporation to the Scheme previously corrected the omissions.

In addition, the following Rules are added:

Rule 2.5.26. Treatment of taxpayers subject to the exercise of powers of verification who present notice of cancellation in the RFC

For the purposes of article 27, section D, section IX, subsection a), of the CFF, taxpayers who present the notice of cancellation in the RFC due to total liquidation of assets, due to total cessation of operations or merger of companies and are placed in the case of inadmissibility foreseen in the aforementioned subsection a), exclusively because they are subject to the exercise of powers of verification, they will be relieved of the presentation of periodic statements, as well as the fulfillment of formal obligations until the exercise of powers of verification is concluded. verification.

Rule 2.5.27. Persons relieved from submitting notice of suspension or reduction of obligations

For the purposes of articles 27, section C, section V and 63 of the CFF; as well as 29 sections V and VII and 30 sections IV, subsection a) and V subsection a) of the CFF Regulations, the tax authority may suspend the RFC and reduce obligations in said registry, without the need for them to present the respective notice, when taxpayers have not carried out any activity in the three fiscal years prior to the suspension or reduction, derived from the information obtained from their systems or databases, as well as from the information provided by other authorities or third parties, or , that obtained by the authority by any other means.

The tax authority may carry out the suspension or reduction retroactively based on the information that is available.

The taxpayer may formulate the corresponding clarifications by providing the necessary evidence that distorts the updating of their data in the RFC carried out by the authority, in the terms of rule 2.5.10.

Rule 2.5.28. Updating of information

For the purposes of article 27, section B, section II, it is considered that taxpayers comply with the obligation to register and keep updated a single email address or telephone number, when they have enabled their tax mailbox according to the procedure described in the procedure sheet 245 / CFF “Enabling the tax mailbox and registration of communication mechanisms as means of contact”, or, on the occasion of the presentation of the following procedures contained in Annex 1-A:

I. 3 / CFF “Application for registration in the RFC of natural persons with CURP”.

II. 39 / CFF “Application for registration in the RFC of natural persons”.

III. 43 / CFF “Application for registration in the RFC of legal entities in the ADSC”.

IV. 45 / CFF “Request for registration in the RFC of legal entities through a notary public by remote means”.

V. 46 / CFF “Application for registration in the RFC of organizations of the Federation, of the federative entities, of the municipalities, decentralized organizations and autonomous constitutional bodies”.

SAW. 160 / CFF “Application for registration in the RFC of natural persons under the age of 16”.

VII. 77 / CFF “Notice of change of tax address through the SAT Portal or in the ADSC”.

VIII. 74 / CFF “Notice of resumption of activities”.

DIGITAL TAX RECORDS

RULE 2.7.1.9. CFDI that may accompany the transport of goods

This rule is again reformed to incorporate the digital file of a CFDI as a means of accrediting the transport of goods, as well as federal highways and the railroad as a land transport route, to be as follows:

The owners of national merchandise may accredit the transport of said merchandise that is transfer by land cargo that circulates through federal highways or by rail, sea, air or river, only by means of the digital file of a transfer-type CFDI issued by themselves or their printed representation to which they must include the complement “Porte “, Which for such purposes is published on the SAT Portal
In the cases in which the transfer of merchandise is carried out through an intermediary or transport agent, the latter must issue the CFDI referred to in the previous paragraph and use this or its printed representation to prove the transport of the merchandise.
In the case of the transport of imported goods that correspond to acquisitions from first-hand sales when these are subject to disposal, the issued CFDI must be accompanied in an electronic file or printed representation, together with the CFDI referred to in the preceding paragraphs. .

The incorporation of the “Carta Porte” supplement to the CFDI will become effective once the SAT publishes the aforementioned supplement on its Portal and the period of 30 calendar days referred to in rule 2.7.1.8 has elapsed. Likewise, in the cases in which merchandise is transferred in the maritime, air or fluvial modalities, the obligation to issue transfer-type CFDI, will begin its validity when the Complement Letter Porte is published and the term referred to in the rule has elapsed. 2.7.1.8.(Transitory Thirty-Six Article)

The following rules are also added:

RULE 2.7.1.49. Reconciliation of Billing Complaints

For the purposes of articles 29, first paragraph and 29-A, penultimate and last paragraphs of the CFF, taxpayers may request the intervention of the tax authority to act as conciliator and guide, when they are in any of the following cases:

I. The corresponding CFDI is not issued to people who acquire goods, enjoy their use or temporary enjoyment, receive services or those from whom contributions have been withheld, even if they have already requested the issuance of the CFDI, or the CFDI lacks any tax requirement or there are errors in its content.

II. The CFDI of an existing operation is canceled without reason and the corresponding CFDI is not issued again.

III. Make the payment of an invoice and do not receive the corresponding payment CFDI.

IV. They are issued a payroll CFDI and there is no employment relationship with the issuer of the voucher.

V. You are issued a CFDI for income, expenses or payment, where there is no commercial relationship with the issuer of the voucher.

SAW. They require the cancellation of an invoice and the receiver does not accept it, even when the cancellation is appropriate.

The request for the conciliation and orientation service must be made in accordance with the provisions of the 304 / CFF “Reconciliation of Billing Complaints”, contained in Annex 1-A.

The taxpayer provider of the good or service, the issuer of the CFDI or, where appropriate, the receiver of the same, will receive a message through the tax mailbox or the email that the authority has registered where the authority, as conciliator and guide, inform you of the situation that is reported in accordance with any of the numerals of this rule, in order to invite you to correct the omission, cancel the CFDI, accept the cancellation, reissue the CFDI or make the corresponding clarifications through the same service, if this is appropriate.

The request for the tax authority to act as conciliator and guide, between the issuers and receivers of CFDI, and the acceptance of this mediation, will be totally voluntary for both parties.

The action of the authority in its capacity as conciliator and guide, will not constitute an instance, nor will it generate rights or obligations other than those established in the fiscal provisions.

RULE 2.7.1.50. Definition of the general public for CFDI issuance purposes

For the purposes of articles 29 and 29-A section IV, second paragraph of the CFF, in relation to 23, section I, second paragraph of the LIF, it is understood as activities carried out with the general public, when the key is registered in the generic RFC referred to in rule 2.7.1.26., consisting of: XAXX010101000, in the Rfc field of the CFDI Receiver node.

RULES THAT THEY CONTAIN MECHANISMS TO ISSUE CFDI WHICH CONSTITUTE

FACILITIES FOR TAXPAYERS

In relation to the 2021 tax reform, they are modified the rules that contain mechanisms to issue CFDI that constitute facilities for taxpayers, by virtue of which these mechanisms are considered as CSD to issue CFDI.

These rules have in common that when The taxpayers to which they refer, are located in any of the cases of article 17-H Bis of the CFF, the temporary restriction procedure contained in said article will be applicable to them. The reform consists of establishing that when the period of forty days has elapsed without the taxpayer having submitted the request for clarification referred to, the provisions of article 17-H, first paragraph, section X or 17-H Bis, last will be applicable. CFF paragraph, as appropriate.

Likewise, it is established that taxpayers who update the assumptions provided for in article 17-H, sections XI and XII of the CFF, will be restricted from issuing CFDI in accordance with the procedure established in rule 2.2.4., Considering that the CSD is left without effect, and they will not be able to request a new digital seal certificate, or exercise any other option for the issuance of CFDI as long as the irregularities detected are not corrected.

The rules that are amended in accordance with the above are:

2.7.1.21. Issuance of CFDI through “My accounts”

2.7.3.1. Verification of expenditures in the purchase of products from the primary sector

2.7.3.2. Verification of expenditures and withholdings in the granting of the temporary use or enjoyment of real estate

2.7.3.3. Verification of expenditures in the purchase of products from the mining sector

2.7.3.4. Verification of expenses in the purchase of used vehicles

2.7.3.5. Verification of expenditures and withholdings in the collection of waste and materials from the recycling industry

2.7.3.7. Verification of expenditures for the payment of rights of way

2.7.3.8. Verification of expenditures in the purchase of works of plastic arts and antiques

2.7.3.9. Verification of expenditures, withholdings and whole in the sale of handicrafts.

2.7.4.1. Ease for taxpayers Producers of the primary sector can generate and issue CFDI through the organizations that group them

ELECTRONIC ACCOUNTING

In relation to the amendment to article 30 of the CFF, the following rule is added:

Rule 2.8.1.2. 3. Certification of the accounting existence of the liability and the value corresponding to it

For the purposes of article 30, fourth paragraph of the CFF, in the case of increases due to capitalization of liabilities, the certification of the accounting existence of the liability and its value will be issued by a Registered Public Accountant and must contain, at least, the following information:

I. Name, code in the RFC or identification number and country or jurisdiction of residence for tax purposes of the person, entity or legal figure with which the obligation from which the liability derives was generated. If applicable, indicate whether before capitalization of the liability it was a related party of the taxpayer that capitalized the liability.

II. Source document of the obligation from which the capitalized liability derives, that is, in which the date of execution of said obligation, the existence and characteristics of the obligation of said liability is stated.

III. In the case of liabilities derived from operations with suppliers, statement that it carried out the verification of the internal control of the legal entity, by means of which it is reasonable to conclude that the goods were actually acquired and delivered, or, in the case of the provision of services , that these were actually received by the taxpayer.

IV. Indicate whether the capitalized liability complies with Financial Reporting Standards C-9, C-11 and C-19 and their correlatives or with the International Financial Reporting Standards that, where appropriate, the taxpayer applies, indicating the number of the Standard , the paragraph applied, as well as the justification and the reasons why it is considered that said Standards were met.

V. Documentation or account statements in which it is verified that the resources subject to the obligation of the capitalized liability were actually delivered. For such purposes, said documentation must indicate the dates on which said resources were delivered.

SAW. In the case of liabilities that derive from credit titles or financial instruments, validate the calculation of the accrual of interest, for which, they must include the calculations of such validation.

VII. In the case of liabilities that derive from debt financial instruments, in which their value is determined according to the fair value method, the methodology according to which said value was calculated and the validation that the calculation is correct; For this purpose, the calculations for such validation must be included.

VIII. Date and value of the initial recognition of the liability and, where appropriate, its increases or decreases that support the debt on the date of capitalization, type of currency and its equivalent to national currency and, where appropriate, the agreed interest rate of the capitalized liability.

IX. In the event that the capitalization of the liability is in foreign currency, the exchange rate used and the date of publication thereof, if different, explain the reason.

X. Value of the liability at the date of capitalization.

XI. Number and value of the shares or social shares that were granted as a result of the capitalization of the liability, as well as the name, company name or denomination of the partner or shareholder.

XII. Indicate the accounting records and statements of financial position or, where appropriate, the general balances, as well as the policies in which the records of the liability and its capitalization are recorded.

XIII. Data from the meeting minutes in which the capitalization of the liabilities is recorded, as well as all the commercial folios in which it was protocolized.

XIV. Representation under protest of truth that the certification adhered to the generally accepted auditing standards in force or the international auditing standards at the date of issuance of the certificate.

XV. Date on which the certification is issued.

XVI. Name, professional identification number, registration number and signature of the Registered Public Accountant.

XVII. Notice of update of partners or shareholders, presented by the taxpayer who capitalized the liability, in accordance with the provisions of article 27, section B, section VI of the CFF, in relation to rule 2.4.19.

The taxpayer must keep the corresponding certification and documentation mentioned in the previous sections at the disposal of the tax authority, in terms of what is established in the tax provisions, as well as provide it at the request of the tax authority in the exercise of its powers.

PRESENTATION OF DECLARATIONS

Some rules are amended, repealed and added to simplify the set of rules that establish the procedure for submitting declarations of provisional and final payments and for the financial year via the Internet, in accordance with the following:

Are repealed:

Section 2.8.3. Option for filing annual returns of natural persons, It contained only Rule 2.8.3.1. Electronic means (e. Signature and Password) that replace the autograph signature.
Rule 2.8.5.2. Procedure to present the report of the reasons why tax payments are not made.
Rule 2.8.5.3. Procedure in the event that the payment of taxes per catch line is made outside the term
Rule 2.8.5.4. Procedure in case of payment of taxes for modification of obligations
Section 2.8.6. Presentation of complementary declarations to make provisional and definitive payments, which includes the rules:

2.8.6.1. Procedure for filing supplementary returns via the Internet

2.8.6.2. Procedure for submitting supplementary declarations for provisional and definitive payments of natural persons and supplementary declarations for errors of natural persons

2.8.6.3. Procedure to present supplementary declarations due to omission of obligations of natural persons

2.8.6.4. Procedure for filing Supplementary Returns Previous Scheme

2.8.6.5. Presentation of complementary statements of the exercise of individuals and legal entities

2.8.6.6. Presentation and payment of supplementary statements of the exercise for legal entities

Chapter 2.10. Presentation of complementary declarations to make provisional and definitive payments and for the financial year, which includes the rules:

2.10.1. Submission of supplemental returns to modify returns with errors

2.10.2. Presentation of supplementary returns due to omission of some tax obligations

2.10.3 Complementary statements when payment is made after the deadline

The content of some of the previous rules is summarized and incorporated into the new rules that make up Section 2.8.4 to read as follows:

Section 2.8.4. Presentation of declarations of provisional and definitive payments and of the exercise via Internet of natural and legal persons

Rule 2.8.4.1. Procedure to present declarations of provisional or definitive tax payments, as well as rights

A last paragraph is added with the provisions of the previous Rule 2.8.5.2, which is repealed, to establish the following:

When due to any of the tax obligations that the taxpayer is obliged to declare, the taxpayer does not have an amount to pay derived from the law enforcement mechanism or a balance in favor, it is considered that the authorities are informed of the reasons why the payment is not made. , with the presentation of the corresponding declarations through the “Declarations and Payments” Service.

Rule 2.8.4.3. Presentation of the income tax return for the year by liquidation for legal entities of the general regime of law.

For the purposes of the provisions of articles 9, 11 and 31 of the CFF and 12, first paragraph of the Income Tax Law, taxpayers who pay taxes in terms of Title II of the aforementioned Law, who enter into liquidation and must submit an annual return Due to early termination of the year, annual declaration for each year in which it is in liquidation or final declaration of the liquidation exercise, they must do so through form 18 “Declaration of the exercise. Moral people”.

Rule 2.8.4.4. Presentation and payment of supplementary declarations of provisional or definitive payments

For the purposes of article 32 of the CFF, the supplementary declarations of provisional or definitive payments submitted by taxpayers in accordance with this Chapter, must be made via the Internet in the terms of rule 2.8.4.1.

The complementary statements that may be submitted are the following:

I. Complementary declaration of “Modification of Obligations”.

It must be presented when the taxpayers modify data manifested in a previously presented obligation or when the taxpayers do not make the payment for the capture line within the effective term.

For the purposes of the preceding paragraph, the system will automatically calculate the amount of the update and surcharges in terms of articles 17-A and 21 of the CFF, which may be modified by the taxpayer.

II. Complementary declaration of “Leave without effect obligation”.

It must be submitted to leave without effect obligations with errors related to the payment period or concept of declared tax.

III. Complementary declaration of “Obligation not presented”.

It will be presented when the taxpayer has stopped presenting one or more obligations, without modifying the data declared in the other obligations.

Where appropriate, the system will calculate the amount of the update and surcharges in terms of articles 17-A and 21 of the CFF, which may be modified by the taxpayer.

The declarations that are presented in the terms of section I of this rule will not be computed within the limit of complementary declarations established in article 32 of the CFF, provided that only the data corresponding to the update and surcharges are modified, as well as the complementary statements referred to in sections II and III of this rule.

Rule 2.8.4.5. Presentation of complementary statements of the exercise of individuals and legal entities

For the purposes of article 32 of the CFF, when taxpayers must submit supplementary returns for the fiscal year, they will make them based on the provisions of rule 2.8.4.1.

The complementary statements that may be submitted are the following:

I. Complementary declaration of “Modification of Declaration”.

It must be submitted to modify the information of a previously filed return or to incorporate regimes.

Likewise, the aforementioned supplementary declaration will be presented, when taxpayers do not make the payment for the capture line within the effective term.

II. Complementary declaration “Leave without effect Declaration”.

It will be used to completely remove a previously filed return or returns.

III. Complementary declaration of “Declaration not presented”.

It will be presented when the taxpayer has previously annulled the previously filed return or returns.

In addition, the following rules change their numbering but continue with the same content:

Rule 2.8.4.2 replaces the previous Rule 2.8.5.5
Rule 2.8.4.6 replaces the previous Rule 2.8.6.4

Finally, although it is not part of this group of rules but rather of the Obligations of Legal Persons section, the following rules are amended and added respectively:

Rule 3.9.18. Procedure for the presentation of the income tax return for the financial year for legal entities of the general legal regime

Taxpayers who pay under the terms of Title II of the aforementioned Law, must present the annual declaration in which they determine the fiscal result of the year or the taxable profit thereof, and the amount of the corresponding tax, entering the SAT Portal through the “Declarations and Payments” Service,
in accordance with the provisions of rule 2.8.4.1.

The return will be pre-filled with the information obtained from the provisional payments presented by the taxpayer, as well as from the payroll CFDI that they have issued to their workers.

In the event that the taxpayer wishes to modify the pre-filled information obtained from the provisional payments, they must submit complementary statements of said payments.

Likewise, the information required by the application itself must be captured.

Once the declaration has been completed, the shipment must be made using the signature.

Rule 3.9.19. Provisional payments for legal entities of the general regime of law

For the purposes of article 14 of the Income Tax Law, legal entities must make their monthly provisional payments for the year by filing the corporate income tax return, in accordance with the provisions of rule 2.8.4.1.

Said declaration will be pre-filled with the information of the income-type tax receipts issued by the legal entities in the payment period.

Likewise, the information corresponding to the provisional payments made previously and with information from the annual declaration of the immediately preceding fiscal year will be preloaded.

In the event that the taxpayer needs to modify the pre-filled information obtained from the provisional payments or the annual return, they must submit the corresponding complementary returns.

Likewise, the information required by the application itself must be captured.

Once the declaration has been completed, the shipment must be made using the e. Signature or Password.

OF THE PAYMENT OF RIGHTS PRODUCTS AND BENEFITS

The rules relating to these payments are also simplified, to read as follows:

Rules 2.8.7.1, 2.8.7.2, 2.8.7.3, 2.8.7.4 and 2.11.1 above are eliminated to integrate their content into the following:

Rule 2.8.5.1. Procedure for the payment of DPA’s via the Internet or through a bank window

Dependencies, entities, bodies and agencies will indicate through their website and at their customer service windows, the DPA’s that can be paid via the Internet or through a bank window.

To make the payment referred to in this rule, the following procedure must be observed

I. Access the website of the agencies, entities, bodies or agencies or go directly to them, in order to obtain the help sheet for payment.

II. Access the Internet electronic address or go to the window of the credit institutions authorized to make the payment of the DPA’s.

Payment over the Internet will be made by electronic transfer of funds or with a credit or debit card from authorized credit institutions or through a bank window by means of cash or personal check from the same credit institution to which the payment is made.

The authorized credit institutions will deliver the bank receipt for the payment of federal contributions, products and benefits with a digital seal generated by them, which allows authenticating the payment made.

The bank receipt of payment indicated will be the proof of payment of the DPA’s and, where appropriate, of the fines, surcharges, updating and VAT in question.

When the payment of the DPA’s causes VAT, the payment of said tax must be made in accordance with the provisions of this Section, instead of the terms of Section 2.8.4.

Rules 2.8.8.1, 2.8.8.2 and 2.8.8.3 above are eliminated to integrate their content into the following:

Rule 2.8.6.1. Procedure for the payment of DPA’s with capture line via the Internet or through a bank window

For the purposes of article 31 of the CFF, individuals and legal entities will make the payment of the DPA’s that they are obliged to make in accordance with the following procedure:

Access the Internet page of the agencies, entities, bodies or agencies in order to obtain the FPDPA which will contain the total amount to pay and the capture line through which the payment will be made, as well as the effective date from the catch line.

Subsequently, it will be possible to access the Internet electronic address of the authorized credit institutions, or in the case of natural persons, they can go to the bank window of the credit institutions authorized by the TESOFE, published on the SAT Portal to make the payment of DPA’s.

The bank receipt of payment indicated will be the proof of payment of the DPA’s and, where appropriate, of the fines, surcharges, updating and VAT in question.

When the payment of the capture line is not made within the term of validity contained in the FPDPA itself, you must access the Internet page of the agencies, entities, bodies or agencies and repeat the procedure indicated in this rule.

Section 2.8.9 is repealed. Informative Declaration of Manufacturing Companies, Maquiladoras and Export Services (DIEMSE) and Rules 2.8.9.1 and 2.8.9.2 become part of section 3.20. Of multinational companies changing their numbering to 3.20.9 and 3.20.10

Installment payment

Rule 2.13.1. Request for installment payment

This rule establishes the procedure for performing the request to pay in installments or in a deferred manner the debts either determined by the authority or those derived from the presentation of a declaration, in accordance with the provisions of Articles 66, first paragraph and 66-A of the CFF, and 65 of its Regulations.

It is reformed to add the following paragraph to the planned procedure:

In those cases in which the taxpayer presented a declaration and the declaration and payment system generated a capture line to cover the initial payment of 20%, he must attach to his request for authorization of payment in installments, the proof of realization of this payment, for the authority to consider it, and if, having made the calculations, it determines a difference to be covered from the initial payment, it will send the taxpayer the FCF (Capture Line) to proceed to pay said difference, in accordance with the previous paragraph.

Rule 2.13.2. Official form to make the payment in installments or deferred

This rule is modified to establish the following ways to obtain the FCF to make the authorized installment payment, to be as follows:

I. At the request of the taxpayer, in any ADR, when required.

II. At the taxpayer’s fiscal domicile or through their authorized tax mailbox, when the authorization resolution is notified.

III. At the request of the taxpayer through My Portal.

IV. At the request of the taxpayer through MarcaSAT at 55 627-22-728, option 9, 1, to be sent via email.

CONDONATION OF FINES

Rule 2.16.13. Procedure to determine the percentage of forgiveness of finesdue to non-compliance with federal tax obligations other than the payment obligations to taxpayers that are taxed in Titles II, III and IV of the Income Tax Law

The previous Rules 2.17.13, 2.17.14 and 2.17.15, which are repealed, are integrated into this rule, and a new mechanism is established to determine the percentage of forgiveness to be as follows:

For the purposes of article 74 of the CFF and of rule 2.16.5., Section VI, the ADRs or, where appropriate, the states, will resolve the requests for forgiveness for non-compliance with federal tax obligations other than payment obligations. , of the taxpayers who pay taxes in Titles II, III and IV of the Income Tax Law.

To determine the forgiveness percentage, the tax authority will take into account the following:

I. The antiquity of the infringement will be computed from the date on which the tax obligation that gave rise to the sanction had to have been fulfilled or from the date on which the tax authority discovered the infringement and until the date of submission of the request for condonation.

II. The ADRs or, where appropriate, the federative entities will resolve the cancellation requests by applying the corresponding percentage to the fine, considering the following percentages:

Antiquity	Percentage to forgive
Up to 1 year	70%
More than 1 and up to 2 years	60%
More than 2 and up to 3 years	fifty%
More than 3 and up to 4 years	40%
More than 4 and up to 5 years	30%
More than 5 years	twenty%

The resolution of forgiveness of fines will take effect when the taxpayer complies with the payment of the remainder corresponding to the amount of the percentage not forgiven, which must be paid updated in terms of articles 17-A and 70 of the CFF, within ten business days following the date on which the notification of the cancellation resolution takes effect.

TITLE 3. INCOME TAX

GENERAL DISPOSITION

It repeals:

Rule 3.1.23. Concept of foreign entities and tax transparent foreign legal figures

DEDUCTIONS

Modifications to the rules in this section are only related to taxpayers authorized to issue electronic purses used in the acquisition of fuels, as well as electronic purses for food vouchers. These Rules contain details regarding the requirements to obtain the authorization, its validity, causes of revocation and the procedure that the SAT must follow to carry out the revocation of the authorization.

The following Rules are also added:

Rule 3.3.1.44. Procedure that can be observed by authorized issuers of electronic purses used in the acquisition of fuels for maritime, air and land vehicles in order to solve the breaches determined in the final result issued by the ACSMC of the AGCTI

For the purposes of rule 3.3.1.11., Authorized issuers of electronic purses used in the acquisition of fuels for maritime, air and land vehicles, to which the ACSMC of the AGCTI has notified the final result that contains the detected breaches In the verification, provided that said non-compliances do not constitute more than fifty percent of the requirements referred to in section B, section I of Annex 28 of the RMF, they may be as follows:

Within 30 calendar days following the one in which the notification of the final result issued by the ACSMC of the AGCTI takes effect, they may send to the AGJ, in accordance with the filing form 148 / ISR “Report to solve certain technological breaches to the authorized issuer of electronic purses used in the acquisition of fuels for maritime, air and land vehicles ”, contained in Annex 1-A, the documentation and information with which they certify having solved the breaches determined in the final result.

Said documentation and information will be evaluated by the ACSMC of the AGCTI.

When once the documentation and information have been assessed, one or more breaches persist, for a single occasion, the authorized issuer of electronic purses used in the acquisition of fuels for maritime, air and land vehicles, may send again, within the following 30 calendar days to the one in which the notification of the result of the valuation referred to in the previous paragraph, documentation and information for its valuation takes effect.

When all the non-compliances are resolved, the AGJ will issue a resolution in which the authorized issuer of electronic purses used in the acquisition of fuels for maritime, air and land vehicles is considered, as having complied with the requirements and obligations related to the systems , operations, safeguarding and information security.

In the event that one or more breaches have not been resolved, the AGJ will initiate the procedure indicated in rule 3.3.1.38.

Rule 3.3.1.45. Procedure that can be observed by authorized issuers of electronic wallets of food vouchers in order to solve the breaches determined in the final result issued by the ACSMC of the AGCTI

For the purposes of rule 3.3.1.20., Authorized issuers of electronic wallets of food vouchers, to which the ACSMC of the AGCTI has notified the final result that contains the breaches detected in the verification, provided that said breaches do not constitute more than fifty percent of the requirements referred to in section C, section I of Annex 28 of the RMF, may be the following:

Within 30 calendar days following the one in which the notification of the final result issued by the ACSMC of the AGCTI takes effect, they may send to the AGJ, in accordance with the procedure sheet 149 / ISR “Report to solve certain technological breaches to the authorized issuer of electronic wallet vouchers ”, contained in Annex 1-A with the documentation and information with which they certify that they have solved the breaches determined in the final result.

Said documentation and information will be evaluated by the ACSMC of the AGCTI.

When, once the documentation and information have been valued, one or more breaches persist, for a single occasion, the authorized issuer of electronic wallets of food vouchers, may send again, within 30 calendar days following the one in which the notification of the result of the assessment referred to in the previous paragraph, documentation and information for its assessment.

When all non-compliances are resolved, the AGJ will issue a resolution in which the authorized issuer of electronic wallets of grocery vouchers is deemed to have been fulfilled in terms of the requirements and obligations related to the systems, operations, protection and security of the information .

In the event that one or more breaches have not been resolved, the AGJ will initiate the procedure indicated in rule 3.3.1.39.

In relation to the above, the guarantees to obtain authorization are revoked by eliminating the following rules:

Rule 3.3.1.40. Guarantee to obtain authorization to issue electronic purses used in the acquisition of fuels for maritime, air and land vehicles

Rule 3.3.1.41. Guarantee to obtain authorization to issue electronic wallets of food vouchers

The following Rule is also added:

Rule 3.3.1.46. Deductible loss on sale of shares and other securities outside the Stock Market

For the purposes of article 28, section XVII, fourth paragraph, subsection c) of the Income Tax Law, the legal entities that determine the deductible loss in the sale of shares and other securities, must submit the notice to which said provision refers in the terms of the procedure form 4 / ISR “Notice for the determination of the deductible loss in the sale of shares and other securities, when they are acquired or disposed of outside the concessioned Stock Exchange”, contained in Annex 1-A .

MORAL PERSONS WITH NON-PROFIT PURPOSES

The following rules whose content was integrated into articles 79, section VIII and 82-Quáter of the Income Tax Law, derived from the 2021 tax reform, are repealed:

Rule 3.10.5. Integration bodies as non-profit legal entities

Rule 3.10.15. Reasons for revocation of the authorization to receive deductible donations

Rule 3.10.16. Procedure that the SAT must follow to carry out the revocation of the authorization to receive deductible donations

Rule 3.10.21. Grantees that support the trust 80755-Fuerza México-

PHYSICAL PERSONS

GENERAL DISPOSITION

The following rules that were in force until May 31, 2020 regarding the provision of the passenger land transportation service or prepared food delivery service, through the use of technological platforms, are repealed:

Rule 3.11.11. Withholding of ISR and VAT applicable to service providers of passenger land transport or food delivery.

Rule 3.11.12. Option to apply the retention scheme for allowing the use of technological platforms to natural persons

Rule 3.11.13. Update of tax obligations of natural persons who provide the service of passenger land transport or service of delivery of prepared food

Rule 3.11.14. Option to report to the technological platform that makes the withholding of income tax and VAT

Rule 3.11.15. Conclusion of the use of the technological platform

Rule 3.11.16. Change of option for individuals who provide the ground transportation service for passengers or food prepared through technological platforms

Rule 3.11.17. Option to continue with the benefits of article 23 of the LIF

TAX INCORPORATION REGIME

The following rules are repealed:

Rule 3.13.26. Fee for the calculation of final bi-monthly payments of the RIF

Rule 3.13.27. RIF taxpayers released from the tax mailbox

ANNUAL DECLARATION OF NATURAL PERSONS

Rule 3.17.4. Option to pay in installments of the annual income tax of individuals

This rule is reformed in the following aspects:

It is established that the payment option in installments may be exercised provided that they present the annual return, within the term established in article 150 of the Income Tax Law and the payment of the first installment is made within that term. If you do not comply with this condition, you will not be able to access the benefit provided in this rule and the tax authority may require the full payment of the debt.
If the last day of the month to pay the partiality in question is non-business, the term will be extended until the next business day.
References to the additional period for submitting the annual declaration of natural persons, granted in 2020 due to the pandemic, are eliminated, therefore it is established that the last partiality must be covered no later than September 2021.

It repeals:

Rule 3.17.3. Date on which the 2019 annual declaration of natural persons is considered filed.

OF RESIDENTS ABROAD WITH INCOME FROM SOURCE OF WEALTH LOCATED IN NATIONAL TERRITORY

Rule 3.18.39. Notice to inform about the reorganization, restructuring, merger, spin-off or similar operation

This rule is added to indicate For the purposes of articles 161, penultimate paragraph of the Income Tax Law and 289 of its Regulations, that the resident abroad who alienates shares issued by a company resident in Mexico as a result of a reorganization, restructuring, merger, spin-off or operation Similarly, you must present the notice to inform about said operation in the terms of the filing form 50 / ISR “Notice to be presented by the resident abroad who alienates shares issued by a company resident in Mexico, for the reorganization, restructuring, merger , spin-off or similar operation that it carries out ”, contained in Annex 1-A.

Rule 3.18.40. Authorization request to defer the payment of income tax derived from the gain on the sale of shares within a group

This rule is added to establish that lTaxpayers interested in obtaining the authorization referred to in article 161, seventeenth paragraph of the Income Tax Law must request it under the terms of the procedure file 58 / Income Tax “Request for authorization to defer the payment of income tax derived from the restructuring referred to in article 161 of the Income Tax Law ”, contained in Annex 1-A.

It repeals:

Rule 3.18.24. Income tax for income received by foreign legal entities that are tax transparent

OF CONTROLLED FOREIGN ENTITIES SUBJECT

TO PREFERRED TAX REGIMES

The following rules are added:

Rule 3.19.8. Income from services that is not considered passive income

For the purposes of article 176, seventeenth paragraph of the Income Tax Law, taxpayers may consider that they are not passive income, those from services rendered to persons who do not reside in the country or jurisdiction where the foreign entity resides or is located, when the following requirements are met in relation to such income:

I. That the payment corresponding to the provision of the service does not generate a tax benefit in Mexico, directly or indirectly.

For the purposes of the provisions of the preceding paragraph, a tax benefit is understood to be any reduction, elimination or temporary deferral of a contribution. This includes the tax benefits achieved through deductions, exemptions, non-taxation, non-recognition of a profit or accumulative income, adjustments or absence of adjustments to the tax base of the contribution, the accreditation of contributions, the re-characterization of a payment or activity. , a change of tax regime, among others.

II. That the foreign entity that provides the service has the personnel, infrastructure or capacity and the necessary assets for this purpose. For the purposes of this section, taxpayers must submit the notice referred to in the procedure form 147 / ISR “Notice regarding income from services that will not be considered passive income”, contained in Annex 1-A.

Additionally, the foreign entity that provides the service must not be an intermediary company. For the purposes of this rule, an intermediary company is considered to be one that does not add value to the services it provides according to the amount of the prices, consideration and profits it receives, based on the assets, functions and risks of the foreign entity.

For the interpretation of the provisions of this section, the Guidelines on Transfer Pricing for Multinational Companies and Tax Administrations, approved by the OECD Council in 1995, or those that replace them insofar as they are consistent with the provisions of the Income Tax Law and the treaties entered into by Mexico.

III. That the resident in Mexico or resident abroad with permanent establishment in the country, who exercises effective control over the foreign entity that provides the service, keep the documentation that proves that the service has been effectively provided.

Rule 3.19.9. Determination of the average daily participation

For purposes of article 177, fourth and fifth paragraphs of the Income Tax Law, to determine the average daily participation referred to in said paragraphs, the sum of the daily amount invested of the member in question in the figure will be multiplied by the number of days in which the investment remains in said entity, and the result will be divided by the number of days of the fiscal year in question.

OF MULTINATIONAL COMPANIES

Rules 3.20.9 and 3.20.10 are added that correspond to the rules 2.8.9.1 and 2.8.9.2 above, with the same content:

Rule 3.20.9. Calculation to determine the assets used in the maquila operation

Rule 3.20.10. Presentation of the DIEMSE

FISCAL STIMULES

TRUSTS DEDICATED TO THE ACQUISITION OR CONSTRUCTION OF REAL ESTATE

The following rule is added:

Rule 3.21.2.14. Informative declaration ofTrusts dedicated to the acquisition or construction of real estate

This rule is added to establish that for the purposes of article 187, section IX of the Income Tax Law, the information and documentation to which said section refers, must be submitted in accordance with the procedure form 139 / ISR “Informative declaration of the Trusts dedicated to the acquisition or construction of real estate ”, contained in Annex 1-A.

It repeals:

Rule 3.21.2.11. Investment of the remaining equity of a trust dedicated to the acquisition or construction of real estate in permitted assets.

CASH FLOW REGIME FOR MORAL PERSONS

For this scheme, the application “My accounts. Option to accumulate income by legal entities ”, for which the following rules are amended:

Rule 3.21.5.1. Presentation of the notice of exercise of the option of legal entities to pay taxes according to cash flow

It is reformed to establish that Taxpayers who exercised this option must make provisional payments corresponding to fiscal year 2021, through the tax returns and payments service available on the SAT Portal.

Rule 3.21.5.2. Facilities for taxpayers who pay taxes in accordance with Title VII, Chapter VIII of the LISR

The reference to the determination of the provisional payment classifying the CFDI of income and expenses is eliminated, which will no longer be necessary to be relieved of sending the electronic accounting and presenting the DIOT.

This facility will be applicable as of January 1, 2021 for the periods of the same fiscal year (Forty Transitory Article) and will also be applicable for the years prior to 2021 (Fifty Transitory Article)

Rule 3.21.5.3. Procedure for the presentation of the declaration of the exercise option of accumulation of income by legal persons

It is reformed to establish that taxpayers who exercised this option, They will present the tax return for fiscal year 2020, entering the SAT Portal, through the tax returns and payments service in accordance with the procedure established in rule 2.8.4.1.

It repeals:

Rule 3.21.5.4. Presentation of supplementary statements for the year, option to accumulate income for legal entities

THE FISCAL STIMULUS TO FOREIGN LEGAL FIGURES THAT MANAGE PRIVATE CAPITAL INVESTMENTS

This section is added, with the following rule:

Rule 3.21.7.1. Registration of the members or members of a foreign legal entity

For the purposes of the registry referred to in article 205, section I of the Income Tax Law, the administrator of the foreign legal entity that manages private capital investments that invests in legal entities resident in Mexico or their legal representative in Mexico, must submit a notice, in accordance with the filing sheet 153 / ISR “Initial notice of the registration of the members or members of a foreign legal entity”, contained in Annex 1-A. The registration will take effect before the SAT from the date the notice is presented, provided that all the requirements established in the aforementioned procedure form have been met.

If during the fiscal year there is a variation with respect to the members or members of said figure, the administrator or legal representative in Mexico will present a notice in February of the following calendar year, in accordance with the filing form 154 / ISR “Notice of variations to the registration of the members or members of a foreign legal entity”, contained in Annex 1-A.

TITLE 4. VALUE ADDED TAX

GENERAL DISPOSITION

Rule 4.1.1. Immediate refund of the balance in favor of VAT to people who withhold the tax for the acquisition of waste

This rule is reformed only to specify that the legal entities that will be able to obtain the immediate refund of the balance in favor of VAT in accordance with the provisions of this Rule, they will be those whose exclusive activity corresponds to the commercialization of waste.

Rule 4.1.6. Return of balances in favor of VAT generated by investment projects in fixed assets

This rule establishes that taxpayers who carry out fixed asset investment projects that consist of the acquisition or construction of goods that are considered fixed assets, may obtain a resolution to their request for the return of balances in favor of VAT generated by the realization of said projects, within a maximum period of twenty days.

It is reformed to include as cases in which the benefit of the expedited period will not proceed, when:

Taxpayers whose certificates issued by the SAT have been rendered ineffective in accordance with the provisions of article 17-H, first paragraph, section X, in relation to article 17-H Bis, both of the CFF, as well as by the cases provided for in sections XI and XII of the aforementioned article 17-H; during the refund request period in question;
Similarly, the period referred to in this rule will not be applicable either, when the authority notifies the taxpayer of a requirement in the terms of article 22, seventh paragraph of the CFF, or when it exercises the powers of verification referred to in the Article 22, tenth paragraph, in relation to Article 22-D both of the CFF, so that the resolution of refund requests will be subject to the deadlines established in Article 22 of the same legal order.

The following Rule is also added:

Rule 4.1.11. Withholding integer VAT on personnel services

For the purposes of article 1-A, section IV and penultimate paragraph of the VAT Law, individuals with business activities or legal entities of Titles II and III of the Income Tax Law are obliged to carry out withholding for the services to which refers to the aforementioned fraction, they must report it by filing the statement “VAT withholdings for the provision of personnel services”, no later than the 17th day of the month following that in which the withholding was made, without against the entire of the retention can be made crediting, compensation or any decrease.

Rule 4.3.13 is deleted. Professional medical services provided by Private Assistance Institutions, since with the Tax Reform 2021 it was incorporated into section XIV of Article 15 of the VAT Law.

TITLE 11. DECREES

DECREE THAT PROVIDES FACILITIES FOR THE PAYMENT OF TAXES TO PEOPLE DEDICATED TO THE PLASTIC ARTS

Are repealed:

Rule 11.1.10. Works that may be again ruled by the Payment in Kind Committee

Rule 11.1.12. Presentation of notices to adhere to or finalize the option of payment in kind, as well as for the annual declaration of the fiscal year 2019

Rule 11.1.12. Delivery of the proposed works of art for the payment of taxes caused by the alienation of artistic works and antiques owned by individuals

OF THE DECREE THAT COMPILATES SEVERAL TAX BENEFITS AND ESTABLISHES ADMINISTRATIVE SIMPLIFICATION MEASURES, PUBLISHED IN THE DOF ON DECEMBER 26, 2013

Rule 11.3.1. Requirements of the CFDI issued by private educational institutions

This rule is reformed to read as follows:

For the purposes of Article 1.8., Section II of the Decree referred to in this Chapter, the CFDI issued for this purpose by private educational institutions, must comply with the requirements of Article 29-A of the CFF, and incorporate the “Concept Supplement of Private Educational Institutions ”.

NORTHERN BORDER REGION TAX STIMULATION DECREE

This section containing rules 11.4.1 to 11.4.18 is deleted

TITLE 12. ON THE PROVISION OF DIGITAL SERVICES

OF RESIDENTS ABROAD WHO PROVIDE DIGITAL SERVICES

Rule 12.1.1. Registration in the RFC of residents abroad who provide digital services

In relation to the 2021 reform, a paragraph is added to this rule, to establish that they should not request their registration to the RFC, residents abroad, who are located in the assumption provided in the last paragraph of article 18-D of the VAT Law, that is, when they provide digital services through digital intermediation platforms and they carry out the retention 100% VAT.

Rule 12.1.3. Notice to appoint a legal representative and provide an address in national territory

It is reformed to eliminate the form of compliance with the obligation referred to in this rule, for those who have registered in the RFC prior to June 1, 2020

Rule 12.1.4. Tax receipt for residents abroad who provide digital services

A paragraph is added to it to establish that For the purposes of article 18-J, section II, subsection a), second paragraph of the VAT Law, residents abroad without an establishment in Mexico who provide the services referred to in section II of article 18-B of Said Law to residents abroad without establishment in Mexico, must issue and send, in the terms of this rule, the vouchers referred to in the first cited provision, to the recipients of digital services located in national territory who request it. , either in the name of the person to whom the withholding is made or in their own name.

OF THE DIGITAL SERVICES OF INTERMEDIATION BETWEEN THIRD PARTIES

Rule 12.2.9. Issuance of CFDI by residents in Mexico who provide intermediation services between third parties to suppliers of goods and services residing abroad

This rule is added to indicate for the purposes of articles 29 and 29-A of the CFF, as well as 1-A Bis, 18-D, section V, 18-J, section II, subsection a), second paragraph and 32, Section III of the VAT Law, taxpayers resident in Mexico who provide the digital services referred to in Section II of Article 18-B of the same Law, may issue the CFDI in the name and on behalf of residents abroad without an establishment in Mexico that provide the digital services provided for in article 18-B, sections I, III and IV of the VAT Law and, regarding operations in which they retain 100% of the transferred VAT.

For the purposes of the previous paragraph, the vouchers must also meet the requirements referred to in articles 29 and 29-A of the CFF, with the following information:

I. In the rfc attribute of the plugin, the generic RFC must be registered: EXT990101NI1.

II. The amount corresponding to the acts or activities carried out by the third party offering the goods and services.

III. The tax that is transferred by the third party provider of goods and services.

IV. The tax rate that is carried over.

In the CFDI that is issued, the “Third Party Concept Supplement” must be incorporated, which the SAT publishes on its Portal for this purpose.

Regardless of the provisions of this rule, the intermediary shall be obliged to issue to the third party that is the provider of goods and services the CFDI corresponding to the provision of the intermediation service.

The following rules are repealed because they have concluded their validity and in the case of Rule 12.2.11 it was included in Article 18-J of the VAT Law:

Rule 12.2.2. Notice of update of obligations of residents in Mexico or residents abroad who provide digital intermediation services between third parties

Rule 12.2.4. Ease of issuance of withholding receipt for digital intermediation services between third parties

Rule 12.2.6. Option to calculate withholdings on daily income

Rule 12.2.11. Publication of prices of goods and services without publishing VAT expressly and separately

OF THE NATURAL PERSONS WHO DISPOSAL OF PROPERTY, PROVIDE SERVICES, GRANT ACCOMMODATION OR THE USE OR TEMPORARY ENJOYMENT OF PROPERTY THROUGH THE USE OF TECHNOLOGICAL PLATFORMS

The title of this section is amended to include the reference to the service of temporary use or enjoyment of goods that was not expressly mentioned above. In the same sense, rules 12.3.1, 12.3.2, 12.3.3, 12.3.4, 12.3.5, 12.3.6, 12.3.8 and 12.3.9 are reformed.

Rule 12.3.7. Determination of the income limit to choose to consider the retention made by the technological platforms as the final payment

This rule is modified to establish that effects of determining the income limit of the immediately preceding fiscal year of 300 thousand pesos referred to in articles 113-B of the Income Tax Law and 18-L of the VAT Law, for the 2021, only the income obtained until May 31, 2020, through technological platforms, computer applications and similar, in terms of rule 3.11.11., Of the RMF for 2020, as well as those obtained as of June 1, 2020 until December 31, in accordance with Section III of Chapter II of Title IV of the Income Tax Law.

Rule 12.3.11. Declaration of provisional payment of the income tax of individuals who obtain income, for the sale of goods or the provision of services through technological platforms

This rule is modified to clarify that individuals with business activities that sell goods or provide services through technological platforms, due to the income received directly from the purchasers of the goods or services who do not choose to consider the determined income tax as definitive payment and paid by such natural persons, to make the provisional payment of ISR, they must determine their tax utility in accordance with Section II of Title IV of the ISR Law, calculate the ISR and credit the ISR withheld by the technological platforms

It repeals:

Rule 12.3.9. Proof of income tax withholding made in accordance with rule 3.11.11., To individuals with business activities who obtain income from operations through technological platforms

TITLE 13. PROVISIONS OF TEMPORARY EFFECT

Rule 13.1. Option to make payments on account, by period or exercise of tax debts

This rule is reformed to read as follows:

For the purposes of articles 20, eighth paragraph, 31, first paragraph and 65 of the CFF, taxpayers who are responsible for certain tax debts pending payment, firm or not, may make payments on their account to be applied in the order provided for in article 20 of the CFF, except when the taxpayer challenges and guarantees any of the concepts indicated in the eighth paragraph of said ordinance, in which case the indicated order will not be applicable to said concept.

Taxpayers who opt for this facility, must make the request in accordance with what is indicated in the 305 / CFF procedure sheet “Request for capture line for payments on account, by period or exercise of specific credits”, stating the number of the resolution , as well as the amount of the payment to be made.

If the request is appropriate, the tax authority will issue a response accompanying the FCF (capture line).

When confirming the payment made, the tax authority will apply it in the order provided in the eighth paragraph of Article 20 of the CFF.

When the taxpayer makes the payment of their debts for full periods or years in the order provided in the eighth paragraph of Article 20, they may request the application of any of the payment facilities provided for in the CFF, having to comply, where appropriate, with the rules and requirements that correspond to each type of procedure.

The payment made through the FCF (capture line) does not limit the authority in the exercise of its powers to initiate or continue with the administrative procedure of execution, with respect to the other unpaid items.

The response of the authority and the FCF (capture line), as they are not administrative resolutions, will not constitute an instance, nor may they be challenged.

Are repealed:

Rule 13.2. Deadline for filing the annual return

Rule 13.3. Suspension of terms and legal terms

TRANSIENT

In addition to the transients that were discussed in the rules to which they refer, we comment on the following articles for their relevance and generality:

FIRST. VALIDITY

This Resolution will enter into force on January 1, 2021 and will be in force until December 31, 2021.

SECOND. ANNEXES TO THE 2021 FMR

Annexes 1, 1-A, 3, 7, 8, 11, 14, 15, 16, 16-A, 17, 19, 27 and 29 are released

Annex 5 of the Miscellaneous Fiscal Resolution for 2017 and Exhibits 25 and 25-Bis of the Miscellaneous Fiscal Resolution for 2020 are amended.

THIRD. 2020 RMF ANNEXES

Annexes 2, 6, 9, 10, 12, 13, 18, 20, 21, 22, 23, 24, 26, 26-Bis, 28, 30, 31 and 32 of the RMF 2020 are extended, until those corresponding to this Resolution are published.

FOURTEENTH. CORPORATE GOVERNANCE STRUCTURES AND PROCESSES FOR DONATORS

For purposes of Article Two, section X of the Transitory Provisions of the Income Tax Law, published in the Official Gazette of the Federation on November 30, 2016, the provisions of section IX of article 82 of the Income Tax Law, relative to que the donees with annual income of more than 100 million pesos or with a patrimony of more than 500 million pesos, must have the structures and processes of a corporate government, for the direction and control of the legal entity, they must comply once the SAT announces the rules for its implementation.

FIFTEENTH. EASE OF ISSUING CFDI OF OPERATIONS WITH THE GENERAL PUBLIC IN THE RIF

For the purposes of rule 2.7.1.24 of the RMF for 2021, taxpayers who pay taxes in the RIF may issue the CFDI of operations with the general public, indicating in the attribute of “Description” the period to which the operations carried out correspond.

SIXTEENTH. NOTICE TO USE “MY ACCOUNTS”

The notice presented during fiscal years 2016, 2017, 2018, 2019 and 2020 by individuals who dedicate themselves exclusively to primary activities, as well as the religious associations referred to in rule 2.8.1.19., Of the RMF 2016, 2017 , 2018 and 2019 and rule 2.8.1.17 of RMF 2020, respectively, through which they exercised the option to use “My accounts” will remain in effect for fiscal year 2021, provided they continue to meet the requirements for it.

SEVENTEENTH. ENTRY INTO FORCE OF THE USE OF THE TAX BOX FOR THE GOVERNMENT AND INDIVIDUALS

For the purposes of article 17-L, first paragraph of the CFF, the authorities of the centralized and parastatal public administration of the federal, state or municipal government, or constitutionally autonomous bodies, as well as individuals, may use the tax mailbox as a means of communication between the authorities and individuals or between themselves, as of December 31, 2021.

EIGHTEENTH. NOTIFICATIONS FROM AUTHORITIES THAT MAY USE THE TAX BOX

For the purposes of article 17-K, section I of the CFF, the fiscal authorities other than the SAT, such as IMSS, INFONAVIT, Federal Consumer Prosecutor’s Office, CONAGUA, as well as the authorities that exercise the power of inspection in the federative entities, may make use of the tax mailbox for electronic notification of administrative acts or resolutions issued in digital documents, including those that may be appealable.

The foregoing, as of December 31, 2021, so that while it comes into force, the notifications that in the CFF refer to the tax mailbox, must be made in accordance with the other forms established in article 134 of the CFF.

TWENTIETH. CANCELLATION OF THE AUTHORIZATION TO MAKE THE OPINION OF COMPLIANCE PUBLIC

For purposes of rule 2.1.27., Taxpayers who have authorized the SAT to make public the result of their opinion on compliance until before the entry into force of said rule, may cancel their authorization by carrying out the procedure established therein.

TWENTY FIRST. OPTION FOR ARTISTS NOT TO KEEP ACCOUNTING

The second paragraph of rule 11.1.4., Which refers to being relieved of the obligation to present the DIOT, will be applicable in the year in which the option referred to in the aforementioned rule has been chosen, including for previous years.

TWENTY SECOND. THE USE OF THE GLOBAL CFDI FOR GAS STATIONS AND GAS STATIONS CONTINUES UNTIL DECEMBER 31, 2021

For the purposes of the provisions of rule 2.7.1.24., Last paragraph, the taxpayers referred to in rule 2.6.1.2., (Individuals or legal entities that dispose of natural gas or petroleum products such as gasoline and diesel, among others, in establishments to the general public), may continue to issue a daily, weekly or monthly CFDI for operations carried out with the general public, until December 31, 2021, provided they meet the requirements indicated in this article.

TWENTY-NINTH. NOTICE THAT INDIVIDUALS WITH PRIMARY ACTIVITIES ARE EXCEPTED FROM ELECTRONIC ACCOUNTING

natural persons dedicated exclusively to primary activities referred to in article 74, section III of the Income Tax Law, in terms of the provisions of rule 2.8.1.5., which were registered in the RFC, during the fiscal year 2020, must present a clarification case within of the 30 days following the publication of this Resolution, to apply the benefits established in rule 2.8.1.17., for the fiscal year 2021 (to be exempted from keeping and entering electronic accounting)

THIRTY-FIRST. PROCEDURE TO BE OBSERVED TO OBTAIN THE OPINION OF THE COMPLIANCE OF TAX OBLIGATIONS

For the purposes of the provisions of rule 2.1.39., Numeral 3, subsection b) and numerals 8, 9 and 10 of this rule, shall enter into force no later than December 31, 2021. These numerals refer to the next:

That what is stated in the declarations of provisional payments, withholdings, definitive or annual, income and withholdings, agree with the digital tax receipts on the Internet, files, documents or databases that the tax authorities keep, have in their possession or those who have access.
That it is located, that is, that it is not published in the list referred to in article 69, last paragraph of the CFF.
That they do not have a final conviction for a tax crime.
That it is not published in the list referred to in article 69-B Bis, eighth paragraph of the CFF, for not having disproved the presumption of unduly transmitting tax losses

Likewise, for the purposes of rule 2.1.30., In relation to rule 2.1.39., Numerals 4 and 10, will come into effect no later than December 31, 2021.

THIRTY THIRD. DECLARATIONS OF MORAL AGRICULTURAL LAW PERSONS WITH INDUSTRIALIZATION AND COMMERCIALIZATION ACTIVITIES

For the purposes of the provisions of Article 74-B of the Income Tax Law, until the “Declarations and Payments Service” are enabled, the declaration for provisional payment for legal entities of agrarian law that industrialize and commercialize products derived from agricultural, livestock, forestry or fishing activities, this will be made through the declaration “R87 ISR regime of agricultural, livestock, forestry and fishing activities. Own tax ”.

THIRTY FOURTH. UPDATING ACTIVITIES FOR MORAL PEOPLE PROVIDING DIGITAL SERVICES

For the purposes of the provisions of Title 12. called “Of the provision of digital services” of the RMF, until the questionnaire on economic activities for legal entities referred to in Annex 6 is updated, resident taxpayers in Mexico or residents abroad with permanent establishment in national territory that provide the digital services referred to in article 18-B of the VAT Law, must submit the Notice of updating of economic activities and obligations in the RFC, through of the presentation of a case of clarification in the Portal of the SAT, using the label “Income through Platform”, indicating the following:

I. The description of any economic activity in accordance with Annex 6, corresponding to the group of technological platforms: “Services of intermediary technological platforms, in which goods are sold and services are provided through the Internet, computer applications or similar” or “Creation or dissemination of content or content in digital format, through the internet, through technological platforms, computer applications and the like ”.

II. The date from which they provide services in the national territory.

III. Accredit the data of the legal representative.

IV. The domicile in national territory.

THIRTY-FIFTH. COMPANY CERTIFICATION

Taxpayers registered in the Business Certification Scheme for VAT and IEPS, granted prior to the entry into force of the First Resolution of Modifications to the General Rules of Foreign Trade for 2020, may continue to apply the procedure of rule 2.3. 5 of the RMF, published in the DOF on December 28, 2019, until the effective date that indicates the last office in which its registration was notified, provided that they continue to comply with the requirements and obligations established in the General Rules of Foreign trade.

THIRTY-EIGHTH. MINUTE OF EXPENSES ON THE ACCOUNT OF THIRD PARTIES

The obligations established in rules 2.7.1.13., 3.3.1.10., Section III and 3.3.1.19., Section III, referring to the complement of identification of resource and bill of expenses on behalf of third parties, will be applicable once the SAT publish the aforementioned complement on your Portal and the period of 30 days referred to in rule 2.7.1.8 has elapsed.

FORTY FIRST. APPOINTMENTS THROUGH THE MOBILE SAT APPLICATION

For the purposes of rules 1.2., 1.6. and 9.11., and of those procedure files contained in Annex 1-A, in which it is indicated that the appointment will be generated through the mobile SAT application, they may be generated until the SAT releases the application and it is published in the SAT Portal.

FOURTY SECOND. HABILITATION OF THE TAX BOX FOR TAXPAYERS OF THE RIF AND TECHNOLOGY PLATFORMS

For purposes of article 17-K, second paragraph of the CFF, RIF taxpayers who pay taxes in Title IV, Chapter II, Section II and taxpayers who obtain income through technological platforms that pay taxes in Section III of the same chapter, must carry out the process of enabling the tax mailbox according to the following calendar:

Sixth numerical digit of the RFC code	Deadline
1 and 2	No later than January 31, 2021.
3 and 4
5 and 6	No later than February 28, 2021.
7 and 8
9 and 0	No later than March 31, 2021.

FORTY-FIFTH. OPINION OF COMPLIANCE FROM AUTHORIZED DONATORS

For the purposes of the provisions of rule 2.1.39., Regarding the review of the informative statement regarding the transparency of assets and the use and destination of donations received and activities aimed at influencing legislation, it will be carried out until both it is enabled in the opinion of compliance with tax obligations in terms of article 32-D of the CFF.

FORTY SIXTH. UPDATING THE TAX BOX WITH TWO MEANS OF CONTACT

For purposes of the third paragraph of articles 17-K; 17-H Bis; 86-C, all from the CFF; rule 2.2.7 and procedure sheet 245 / CFF contained in Annex 1-A, taxpayers who have only indicated a single means of contact to enable their tax mailbox, be it a cell phone number or email as a communication mechanism, They must update their means of contact adding the one they need, according to rule 2.2.7., no later than April 30, 2021.

FORTY-SEVENTH SEVENTH. TRANSITION PROCEDURE FOR CLARIFICATIONS BEFORE CSD RESTRICTION

Taxpayers to whom the use of their CSD has been temporarily restricted prior to the entry into force of the Tax Reform Decree published in the DOF on December 8, 2020, who have not entered the clarification to correct the irregularities detected or distort the cause for which said measure was applied, they may do so within a period of 40 business days following the entry into force of said decree, otherwise, the tax authority will proceed to annul their CSD in terms of article 17-H Bis , last paragraph of the CFF effective as of January 1, 2021.

On the other hand, the cases of clarification to correct the irregularities detected or distort the cause for which the use of the CSD was temporarily restricted, entered by the taxpayers located in the cases of sections IV and X of article 17-H Bis of the CFF in force until December 31, 2020, which are in process or pending resolution upon the entry into force of the aforementioned Decree, will be resolved and substantiated in accordance with the provisions in force until December 31, 2020.

Likewise, taxpayers to whom the use of their CSD has been temporarily restricted because they fall within the assumptions of sections IV and X of article 17-H Bis of the CFF in force until December 31, 2020, which upon entry into force of the Tax Reform Decree published in the DOF on December 8, 2020, they have not entered the clarification case to correct the irregularities detected or distort the cause for which the use of their CSD was temporarily restricted, they may do so by observing the provisions of the first paragraph of this article, and such cases must be substantiated and resolved in accordance with the provisions in force until December 31, 2020.

FORTY EIGHTH. TAXPAYERS RELEVED TO ENABLE THE TAX BOX

For the purposes of article 17-K, third paragraph regarding the authorization of the tax mailbox, 27 section C, section IV, and 86-C of the CFF, regarding the non-authorization of the tax mailbox; in relation to article 29 sections V, XII, XIII, XIV, XV and XVI of the CFF Regulations; rules, 2.4.6., 2.4.14., section VI, 2.5.1., 2.5.2., 2.5.3., 2.5.4., 2.5.12, 2.5.16., section X of the current RMF :

Individual taxpayers who have a tax status before the RFC: no tax obligations, no economic activity and suspended, will have the option of not enabling the tax mailbox.
For legal entities that have a suspended tax status before the RFC, they will have the option of enabling the tax mailbox.
For individuals and legal entities that are before the RFC with a canceled tax situation, they are relieved of enabling the tax mailbox.

What is established in this provision, will not be applicable in the case of procedures or procedures, in which the taxpayer is required to have a Tax Mailbox.

FORTY NINTH. DECLARATIONS OF VAT WITHHOLDING FOR THE PROVISION OF PERSONNEL SERVICES

For the purposes of the provisions of rules 3.9.19. and 4.1.11., until the statements indicated in said rules are published on the SAT website, the provisional payment and the full amount of withholdings for the provision of personnel services must be submitted through the R1 formats ” ISR for legal persons ”and 24“ VAT withholdings ”, respectively.

FIFTY-SECOND. BIOMETRIC IDENTITY VERIFICATION

For the purposes of the provisions of rule 2.2.11., The procedure to provide the biometric identity verification service will be applicable until the SAT publishes the operational validation rules for the provision of the service on its Portal.

FIFTY-THIRD. EXTENSION TO THE NOTICE OF PARTNERS AND SHAREHOLDERS

For the purposes of article 27, sections A, section II and B, section VI of the CFF, taxpayers who, during fiscal year 2020, are obliged to submit the notice referred to in rule 2.4.19., Relative to the update of information of partners or shareholders, who have not done so, may present the aforementioned notice for a single occasion no later than March 31, 2021.

Taxpayers who, after January 1, 2021, and during the first semester of 2021, had to present the notice referred to in the aforementioned provisions because any modification or incorporation has been made with respect to the subjects mentioned therein may submit said notice no later than September 30, 2021.