Points you can’t miss in 2020.

Points you can’t miss in 2020. As is well known, we are living in an era of many changes in the legal field, and the prosecutor is one of the main scenarios in which this is happening most intensively. We make such a statement since on 28 December 2019, the Miscellaneous Fiscal Resolution 2020 was published in the Official Journal of the Federation, which entered into force on 1 January of this year, which contains various tax changes that are of great interest to taxpayers Natural Persons and Moral Persons.

Below, we list those who, in the opinion of this consultant, are the ones with the greatest impact.

• Rule 1.2 is added. Information and documentation provided by the third party tax collaborator, such as information on the issuance, disposal or acquisition of Digital Tax Certificate (CFDI) Internet-based that cover non-existent transactions.

El propósito de esta regla es explicar a detalle el procedimiento que tendrá que realizar quien entregue información de un tercero, el cual se presuma que esté relacionado con la emisión o adquisición de CFDI que soporten operaciones inexistentes y les den efectos fiscales para beneficiarse en la determinación de impuestos de manera ilegal.

• Rule 1.13 is added. Obligation of tax advisors and taxpayers to provide information to reveal reportable schemes.

In other words, tax advisors must provide information related to the tax strategies they issue to the taxpayer, which may be related to some tax benefit as of 1 January 2021.

• For the purposes of rule 1.4. Presumption of non-existent or simulated transactions and procedure to rebut the facts establishing the presumption.

In the case of proceedings initiated under Article 69-B of the Federal Constitution, and on the date of publication of the decision, after the expiry of 30 days after notification of the decision, the tax authority will publish a listing on the SAT portal.

• For the purposes of rules 2.5.9. Option for members, shareholders or members of legal entities to tax for ISR purposes in terms of the RIF, as well as the presentation of the notice of exercise of the option of legal entities to tax according to cash flow, may be submitted by 31 January 2020.

• Rule 2.7.1.13, concerning the incorporation of the supplement for the identification of third-party expense resource to the CFDI issued for the provision of the service, shall apply once the SAT publishes on its portal.

• Also, one of the most outstanding rules, which for almost three consecutive years has had the same ease, but with different enforcement dates, is rule 2.7.5.7. which indicates that taxpayers who, during fiscal year 2019, have issued payroll CFDI and which contain errors or omissions in their filing or in their version may on one occasion correct them, provided that the new voucher produced is issued no later than 29 February 2020 and the vouchers replaced are cancelled, and that it reflects as “payment date” the day of 2019 on which the payment associated with the voucher was made.

• Respect to Rule 2.8.1.15., which refers to the Relevant Operations Information Statement for the last quarter of the financial year 2019, its deadline will be the last day of February 2020.

• One of the most important points is the procedure for temporarily restricting the use of the CSD for the issuance of Cfiads and for remedying the irregularity or invalidating the cause detected. Where such certificates used for the issue of CFDI may be temporarily cancelled if they are in one of the cases set out in Article 17-H-Bis of the Federal Financial Code. In addition, the authority shall issue a notice informing the taxpayer of the temporary restriction of its CSD for the issuance of CFDI and the reason for it, which shall be notified by tax box. However, the taxpayer may submit the application “Clarification in order to correct the irregularities detected or to invalidate the cause for temporarily restricting the use of the stamp certificate”.

Where, as a result of the assessment of the data, information or documentation submitted by the taxpayer, the authority determines that it remedied the irregularity detected or distorted the cause for the temporary restriction of the CSD for the issuance of Cfdcs, the taxpayer may continue to use it; otherwise the CSD will be rendered ineffective. In both cases, the authority is obliged to issue the respective decision.

• They are relieved of the obligation to carry out the procedure of qualification of the tax box taxpayers RIF and those who obtain “income from the disposal of goods or the provision of services through the Internet, through technology platforms, computer applications and the like”.

• The option for non-accounting artists shall apply in the period in which the option referred to in that rule has been chosen, including for prior periods.

• With respect to the retention rate for those who receive services through subcontracting referred to in Article 1-A of the Value Added Tax Act in a border region, they may choose to make such retention at 3% of the value of the consideration actually paid.

• The use of Tax Mailbox as a means of contact will be applicable for legal persons from 31 March 2020 and for natural persons from 30 April 2020, for natural persons with income from salaries and salaries treated as such is optional.

• For the purposes of Article 1-A, Section IV of the LIVA, taxpayers shall be required to withhold 6% of the value of the subcontracting consideration actually paid from the year 2020. However, taxpayers who have issued the Cfids of consideration before 1 January 2020 may apply the provisions in force in 2019, provided that the payment is made within 10 calendar days of 2020.

• Transition will be made to the new regime established as “From revenue from the disposal of goods or the provision of services via the Internet, through technology platforms, computer applications and the like” which shall apply from 1 June 2020.
• Any central and parastatal public administration authority of the federal, state or municipal government, or constitutionally autonomous bodies, as well as individuals, may make use of the tax mailbox as a means of communication between authorities and individuals or with each other from 31 December 2020.

For more details on the information we have just shared, please contact us at 5545151281.