First Amendment to Miscellaneous Tax Resolution 2020
After 6 advance versions of the Resolution of Amendments to the Miscellaneous Fiscal Resolution 2020, which had been published on the SAT website, at last, yesterday 12 May, was published in the Official Journal of the Federation, the final version of the First Amendment to the Miscellaneous Fiscal Resolution 2020.
This First Amendment Resolution is one of the most expected, so below are some of the most outstanding changes:
- Partial payment of chargeable tax in the 2019 annual declaration
By rule 3.17.4. , in the event that natural persons have a charge tax in the annual declaration of 2019, they will be able to pay the tax in six instalments, no longer only in accordance with the deadline laid down in article 150 of the Income Tax Act, but also with rule 13.2. , in which it grants the facility to submit such a declaration on the last day of June, and being the last one in November of this year.
- Filling guide for those who bury VAT and ISR retentions
In accordance with article 18-D of the Value Added Tax Act, foreign residents without establishment in Mexico who provide digital services on national territory, to declare and pay the corresponding tax, will do so through what will be the “Declaration of payment of VAT, for the provision of digital services”, which will be done in terms of a guide that will publish, in the near future, the SAT.
Similarly, in terms of rule 12.2.6. legal persons who, in accordance with Article 113-C, in conjunction with Article 113-A, are under an obligation to retain and know the ISR, when they are required to fulfil their obligation, shall also make use of the Filling Guide, mentioned above, for VAT purposes.
- Option not to publish VAT separately, but if included
Where goods or services are offered by the alienators, service providers or grantors of the temporary use or enjoyment of goods, through intermediaries, prices for these items may be published without VAT being expressed, however, this tax must be included.
- Procedure to temporarily restrict the use of CSD
For the purposes of Article 17-H Bis of the CFF, where the tax authorities find that one of the cases provided for in the first paragraph of that article is being updated, issue a notice informing the taxpayer of the temporary restriction of its CSD for the issuance of Cfids and the reason for it.
Taxpayers who have been temporarily restricted from using the CSD for the issuance of Cfdfs may submit a request for clarification in accordance with Processing Sheet 296/CFF “Clarification in order to remedy the irregularities detected or to invalidate the cause for temporarily restricting the use of the digital stamp certificate for the issuance of the CFDI in terms of Article 17-H Bis of the CFF”, contained in Annex 1-A. This procedural form shall also be used for the purpose of meeting the request for data, information or documentation resulting from the submission of the request for clarification, as well as for the request for extension provided for in the fourth paragraph of Article 17-H Bis of the CFF.
Where the request for clarification is submitted without providing any arguments or evidence to correct the irregularity detected or to rebut the cause for the temporary restriction of the CSD, the request shall be deemed not to have been made and the use of the CSD shall not be restored.
The authority shall make the taxpayer aware of this by means of a decision to be notified in accordance with Article 134 of the CFF no later than five working days after the date of submission of the request for clarification.
Where it is derived from the analysis of the arguments and assessment of the evidence provided by the taxpayer through the request for clarification and, where appropriate, compliance with the requirement, the authority determines that it remedied the irregularity detected or distorted the cause for the temporary restriction of the CSD for the issuance of Cfids, the taxpayer may continue to use it; otherwise, the CSD shall be terminated.
The decision shall be issued within 10 working days of the date on which the request for clarification is submitted.
That being the case, this First Amendment to the Miscellaneous Fiscal Resolution 2020 shows the mood of the tax authorities in these times.
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