On July 18th, a second resolution of amendments to the 2017 miscellaneous tax resolution and amendments thereto was published, the following is a summary of aspects to be considered:
Mobile telephone as contact media for sending tax mailbox notices
Within the communication mechanisms as contact media, the possibility of performing this through a mobile telephone for sending short text messages in addition to the existing email tool was created.
When taxpayers do not choose aforementioned means of communication and the notice cannot be given through the taxpayer mailbox, the assumption of opposing the service of notice procedure will take place and it may be performed in court.
Legal representative for companies shall request registration before the Federal Taxpayers Registry (RFC - Registro Federal de Contribuyentes)
The legal representative under the obligation to request the registration on RFC an e. Signature certificate is the person requesting the e. Signature for the company, or the person with authority to represent the company before tax authorities; this authority must be conferred on a public deed.
Clarification for Individual taxpayers requesting the suspension or a decrease in their obligations
Individuals under the tax incorparation regime, business and professional activities or receiving income from leases and in general, from garanting the temporary use of real property who are no longer performing these activities may request the suspension or decrease in their obligations retroactively for up to five fiscal years prior to the request, by filing a clarification case on the SAT website, however, it is important to clarify that this suspension does not nullify the effects of requirements made nor does it release the company from the payment of the corresponding notified and un-notified fines, caused by the failure to file the tax returns the taxpayers were under the obligation to file.
New Code on the generic TIN when rendering subcontracting services to residents abroad who are not obliged to request a registration before the RFC (Registro Federal de Contribuyentes)
For taxpayers residing in Mexico who render labor subcontracting services to residents abroad who are not obliged to request registration before the RFC, on the payroll CFDI (tax receipt) issued for the payments made and which are income for their employees, they may enter the field “RfcLabora” of the element or payroll complement section called “Subcontracting” the generic TIN code XEXX010101000.
Generic TIN (Taxpayer identification number) on the CFDI
For receipts on the payment of salaries and incorporated items, when there is no TIN, the generic code: XAXX010101000 shall be used.
The pre-operation period is included as grounds for refraining from paying taxes
When there is no amount payable derived from the application of the Law or a balance in favor, or because the company is the under the pre-operation period in accordance with article 5, section VI, item a) of the VAT Act, the authorities shall be informed of their reasons for omiting the payment filling out only the data requested.
Deduction of expenses derived from investment obtained with economic aid from the state or federal government
Taxpayers may deduct the expenses made in connection with fixed assets acquired under economic or monetary aid received through federal or state programs, provided the expense is not carried out with aforesaid aid and other requirements applicable to deductions are met.
Authorization proceeding to consider assets in the proportion these are used in maquila operation
Taxpayers shall request SAT authorization to consider assets in the proportion these are used for the maquila operation, for this purpose they shall use the form 85/ISR “Authorization Request to consider asset in the proportion these are used in the maquila operation”.
Facility to file the notice on the option to deduct estimated expenses regarding direct or indirect cost of construction work
The obligation to state the corresponding date and transaction number on each complementary tax return derived from the fiscal year it was decided to deduct estimated expenses regarding direct or indirect cost of construction work is eliminated.
Transfer pricing adjustments
Under transitory article seventh, it is specified that taxpayers increasing or decreasing income or deductions derived from adjustments on transfer pricing in order to deduct these, in addition to the requirements established on rule 18.104.22.168 as of January 2017, adjustments shall be reflected on the tax return or on the expert opinion to be filed on the 2018 fiscal year or future fiscal years, as the case may be.