As tax rules in Mexico are constantly updated, the Second Early Version of the Second Resolution of Modifications to the Miscellaneous Tax Rules for 2022 was recently published. Below, we present the main changes from said publication and its effects to taxpayers.
Review of requirements to present the cancellation notice for the Federal Taxpayer Registry due to the merger of companies
For the presentation of the cancellation notice for the Federal Taxpayer Registry (RFC by its acronym in Spanish) due to the merger of companies, a prior review of the requirements must be carried out in accordance with what is indicated in the procedure sheet 316/CFF «Review prior to the presentation of cancellation notice for the Federal Taxpayer Registry for merger of companies”, contained in Annex 1-A.
The presentation of the prior review procedure suspends the term established in article 29 of the Rules of the CFF (for its acronym in Spanish), until the fiscal authority issues the document where it determines whether the requirements established in the aforementioned procedure file are met.
Cancellation of Electronic Invoice without acceptance of the receiver
Payroll concepts are added within the cases in which taxpayers may cancel an electronic invoice without requiring the acceptance of the recipient.
Notice of disposal of shares carried out between residents abroad
Legal entities with shares registered in the National Securities Registry will submit the information and documentation referred to in procedure file 157/ISR «Notice of transfer of shares carried out between residents abroad», regarding those transfers of shares object of the annual report, of the following persons:
- Directors and relevant directors of the issuer who maintain, directly or indirectly, an individual shareholding of more than 1% of the issuer’s capital stock.
- Individuals or legal entities, trusts or other investment vehicles, who are owners or beneficiaries, directly or indirectly, of 5% or more of the issuer’s capital stock.
- The 10 shareholders, individuals, or legal entities, with the largest direct shareholding, even if said participation does not represent 5% of the share capital of the issuer.
Option to submit the notice of registration in the Federal Taxpayer Registry in the Simplified Trust Regime
Individuals requesting their registration in the Simplified Trust Regime must do so in the terms established in the procedure sheet 39/CFF «Request for registration in the RFC of individuals», complying with its requirements and conditions.
Transitory
Compliance with the Electronic Invoice cancellation requirements
Until September 30, 2022, it will be considered that those taxpayers who cancel electronic invoices for fiscal years prior to 2021 comply with the requirements in article 29-A of the CFF, if:
- Submits the corresponding amended tax return(s), within the month following the cancellation of the electronic invoice
- Has an active tax mailbox
- The cancelation was accepted by the receiver.
- When the operation that covers the canceled electronic invoice subsists, the taxpayer must issue a new electronic invoice in accordance with the corresponding electronic invoice filling guides.
Taxpayers who do not meet any of these conditions, will be subject to comply with what is established of article 29-A of the CFF.
Resolution of administrative facilities for 2021
The rules of the Resolution of administrative facilities for the taxpayer sectors that are indicated therein for 2021 (Primary Sector, Land Transportation of Federal Cargo Sector, Land Transportation of Foreign Passengers and Tourism Sector, Land Transportation of Material Cargo Sector, and Land Transportation of Urban and Suburban Passengers Sector), may be applied in January and February 2022, except the ones for individuals who, until December 31, 2021, paid taxes under the Regime for Agricultural, Livestock, Forestry and Fishing Activities.
