RMF 2021. Relevant points.

On December 29, the DOF announced the “Miscellaneous Fiscal Resolution for 2021 (RMF 2021)”, which entered into force on the 1st. January of this year and will be in force until December 31, 2021, so here are the most important points that could have an impact within your company:

1. The grounds for cancellation are disclosed to the “Registration scheme in the RFC through the public prosecutor by remote means”. Rule 2.5.25.

• Taxpayers subject to the exercise of verification powers who submit notice of cancellation in the RFC shall be relieved from submitting periodic declarations, as well as the fulfilment of formal obligations pending the completion of the exercise of the powers of verification. Rule 2.5.26.

• Verification of the key in the RFC of shareholders, shareholders or legal representatives by public prosecutors shall be deemed to have been carried out when the RFC corresponds to its tax identification card or the tax status record, issued by the SAT. Rule 2.4.2.

• The precautionary insuring of third parties related to the taxpayer or joint and several liability, where the value of the asset to be secured in accordance with the established priority order exceeds one third of the amount of the transactions, a precautionary lien on the asset may be made in the order of priority established. (Rule 2.1.54).

• Persons who have been relieved of the notice of suspension or reduction of obligations shall be those who have not carried out any activity in the three fiscal years prior to suspension or reduction. Rule 2.5.25.

• axpayers are deemed to comply with the obligation to register and keep up to date a single e-mail address or telephone number, when they have enabled their tax box. Rule 2.5.28.

• Taxpayers may request the intervention of the tax authority to act as conciliator and guide on CFDI where the CFDI is not issued, where the CFDI of an existing transaction is cancelled without reason and the corresponding CFDI is not re-issued, an invoice is paid and the CFDI is not paid, they are issued with a payroll CFDI and there is no employment relationship with the issuer of the voucher. Rule 2.7.1.49.

• Where there is an obligation to certify the accounting existence of the liability, which must be retained in each of the minutes of the meeting, they shall at least have the requirements set out in that rule. Rule 2.8.1.23.

• The information relating to the interim payments made previously shall be preloaded with information from the annual declaration for the preceding financial year immediately. Rule 3.9.19.

1. Taxpayers interested in obtaining the authorisation referred to in the seventeenth paragraph of Article 161 of the ISR Act shall apply for it in the terms of the 58/ISR “Application for authorisation to defer the payment of ISR resulting from the restructuring referred to in Article 161 of the ISR Act”. Rule 3.18.40.

1. Natural persons with business activities or legal entities covered by Titles II and III of the ISR Act who are obliged to make the retention for the services through which it is made available to the contractor or a related party of the contractor, shall inform it by lodging the “VAT deductions for the provision of personnel services” return no later than the 17th of the following month. Rule 4.1.11.

1. Taxpayers resident in Mexico who provide digital intermediation services between third parties offering goods or services and the claimants thereof, may issue the CFDI in the name and on behalf of foreign residents without establishment in Mexico who provide the digital services provided for in Article 18-B, Sections I, III and IV of the VAT Act; and in respect of transactions in which they retain 100% of the VAT transferred. Rule 12.2.9.

For Bandala | Díaz | García it is of the utmost importance to keep our clients informed and avoid contingencies. We invite you to come to us to provide professional and personalized attention at all times.