On December 29th, 2023, the Official Federal Gazette, [in Spanish: el Diario Oficial de la Federación], (DOF), published the Miscellaneous Tax Resolution, [in Spanish: la Resolución Miscelánea Fiscal], (RMF), for 2024, along with annexes 1, 5, 8, 15, 19 and 27. This resolution will be in force from January 1st to December 31st, 2024.
In general terms, the Miscellaneous Tax Resolution for 2024 is similar to the one currently in force until December 31st, 2023. However, we must mention the changes that we consider to be more prominent, which are as follows:
OVERVIEW
Entry of new countries that have a broad exchange of information agreement:
a. Burkina Faso
b. New Guinea
c. The Republic of Benin
d. The Socialist Republic of Vietnam
Non-working days for the Tax Administration Service [in Spanish: SAT]:
• March 28th and 29th (Holy Thursday and Good Friday)
FEDERAL TAX CODE [in Spanish: CÓDIGO FISCAL DE LA FEDERACIÓN]
Registered taxpayers without tax obligations
Those taxpayers who are registered as having no tax obligations will be incorporated in the tax compliance opinions issued by the SAT.
Compensation notices
Former regulation 2.3.10 expires, which allowed taxpayers to compensate balances in favor generated up to December 31st, 2018, against payable balances of the same tax or a different tax, provided that the payable balance was generated by their own debt and derived from federal taxes other than those caused from importation tax.
It is important to mention that per the provisional article of the Miscellaneous Tax Resolution 2024, it is established that taxpayers who have balances in their favor will be able to continue applying the “universal compensation” until January 17th, 2024.
Taxpayers Federal Registry requests to Workers
In addition to the applications for registration of workers that the employer must submit, the resumption in the RFC is added, as well as the presentation of the suspension notice in the event that the employment relationship ends. All of the above, through processing form 75/CFF “Notice of suspension/resumption of employee activities.”
Shareholder and Legal Representatives Notice
The obligation of legal entities to inform the name and taxpayer code of legal representatives is added.
Term for Cancelling the Digital Tax Receipt
The benefit for the re-issuance of payroll CFDIs containing errors or omissions in their completion is maintained as long as they are corrected by issuing a new CFDI no later than February 29th, 2024, reflecting as the payment date the day corresponding to 2023 on which the payment associated with the receipt was made and the documents they replace are canceled.
The benefit of being able to cancel CFDIs no later than March 2024 is maintained.
Waybill Goods Transportation Bill
A rule is added for taxpayers who transport goods or merchandise upon return to their points of origin, whether for inventory returns or refunds. They must issue a Digital Tax Receipt for either entry or transport, as applicable to the Waybill. It is important to note that for taxpayers who provide parcel and courier service, it will not be necessary to list the waybill numbers of the collected or returned packages.
The CFDI Complement for the Waybill, version 2.0, can continue to be issued until March 31st, 2024.
Procedure form to refute the improper transfer of tax losses
A new rule related to the presumption of the improper transfer of tax losses is added, establishing that taxpayers will provide the necessary documentation and information that they consider relevant for refuting the reported events, according to procedure form 276/CFF.
Reduction in fines and application of surcharge rate for extensions
It is specified that the benefits regarding a reduction in fines and the application of surcharge rates for extensions, as referred to in Article 70-A of the Federal Tax Code, will apply in the case of requests submitted by taxpayers to whom the tax authority has exercised its verification powers in more than one occasion in any of the three years immediately before the date on which the sanction was determined, where there are differences for tax credits greater than the percentages established in article 70-A, section II of the Federal Tax Code, provided that they had been contested, and said credits are guaranteed in a sufficient and up-to-date manner, from the date of their issuance and during the substantiation of all means of defense.
Clarification of invitation letters
It is pointed out that, in the case of any communication to promote compliance with obligations to submit tax returns, taxpayers may clarify them per processing sheet 128/CFF.
Tax mailbox
As of December 31st, 2024, Tax Authorities other than the Tax Administration Service (SAT), authorities from the centralized and state-owned administrations of the federal, state, or municipal government, or constitutionally autonomous or private entities, will be able to make use of the tax mailbox for notifications, and, in some cases, as a communication means between each other. As of January 1st, 2025, those taxpayers who have not enabled their tax mailbox or have not registered or updated their contact means will be fined from $3,420.00 to $10,260.00.
INCOME TAX
Income Tax withholding rate for interests
The Income Tax withholding rate that the institutions that make up the financial system may apply to the daily average of the investment that gives rise to the payment of interest is updated to 0.00137%
SPECIAL TAX FOR PRODUCTION AND SERVICES
Elimination of taxpayer registry for alcoholic beverages in the Federal Taxpayer Registry (RFC)
If a business closure order is carried out, it is the place where alcoholic beverages are manufactured, produced, packaged, or stored, then the taxpayer registry for alcoholic beverages in the Federal Taxpayers Registry (RFC) is eliminated.
It is worth noting that when the authorities detect that the taxpayer meets any criteria to cause the elimination of the Registry in question, they will issue an official non-compliance or detected issue notice, granting 10 business days for the taxpayer to resolve any inconsistencies.
Concessions are provided to taxpayers who are allowed to obtain, on behalf of the Tax Administration Service, (SAT), authorized folio numbers for the printing of E-labels for import purposes, which in turn allows for the printing of authorized folios for E-labels for import that use a supplementary label, which can be affixed to any part of the container.
The following considerations for elimination from the registry are added:
1. Change of name or corporate name,
2. Change of business structure,
3. Correction or change of name and
4. That the address where alcoholic beverages are manufactured, produced, stored, or packaged corresponds to a Decentralized Administrative Office different from that of its registration in the Federal Taxpayers Registry (RFC).
TRANSITIONAL ARTICLES
The term for determining penalties is extended until January 1st, 2025 (previously January 1st, 2024), concerning taxpayers who have not enabled the tax mailbox or have not registered or updated their means of contact.
The term is extended until December 31st, 2024, (previously December 31st, 2023), so that the Tax Authorities other than the Tax Administration Service, (SAT), as well as the authorities from the public administration, may make use of the tax mailbox for e-notification, regarding administrative acts or decisions issued in the form of digital documents.
OTHER CHANGES OR ELIMINATIONS OF REGULATIONS BEFORE 2023
The option of deducting the exchange loss for employee profit sharing [in Spanish: PTU], pending deduction up to December 31st, 2014, is eliminated.
The payment of Rights, Products, and Uses (DPA’s) before the SCT, SRE, and SEGOB are eliminated.
If you have any questions, J.A. DEL RÍO can provide you with our experts in order to advise you in matters concerning compliance with your legal and tax obligations. Once again, please let us know if we may be of any further assistance to you at: contacto@jadelrio.com
