On December 29th, 2020, the Miscellaneous Tax Resolution (“RMF”) 2021 was published in the Official Gazette of the Federation (“DOF”), which entered into force on January 1st, 2021, and will be in force until December 31st, 2021.
Most of the regulations published in the 2020 Miscellaneous Tax Resolution continue in force. However, some other regulations have been amended, and others repealed. Additionally, 53 (fifty-three) transitory articles have been published.
– In the Reportable Schemes regulations, there was nothing new, nor the publication of a transitory article that could extend the due dates of the delivery by the tax advisor of the certificates to the taxpayer of the non-reportable schemes that generate tax benefits in Mexico and the presentation of the reportable schemes corresponding to the fiscal year 2020.
– Neither the publication of another transitory article for reportable schemes that have to be disclosed by the taxpayer, designed, marketed, organized, implemented, or administered from the year 2020, or prior to said year when any of its tax effects affect the fiscal years from 2020.
– On the other hand, the Northern Border Region Tax Incentive Decree regulation, published in the DOF on December 31, 2018, was eliminated.
– Regarding said Decree, it is expected, according to the announcement of the Federal Executive, the publication of the following decrees:
o Extension of the validity of the Decree of Fiscal Incentives in the Northern Border.
o Fiscal Incentives in the Southern Border.
o IEPS stimuli for gasoline in the Southern Border.
o Tariff benefits in the Chetumal Free Zone.
– The regulation of the option of making payments on account per period or exercise of tax debts is highlighted, which stipulates that taxpayers who opt for this facility must request in accordance with what is indicated in the procedure sheet 305-CFF “Request of capture line for payments on account, by period or exercise of certain credits,” stating the number of the resolution, as well as the amount of the payment to be made.
If the request is accepted, the tax authority will issue a response accompanying the FCF (capture line).
You can consult the Tax Miscellany 2021 in the DOF at the following link for more information http://www.dof.gob.mx/nota_detalle.php?codigo=5609047&fecha=29/12/2020.
If you have any questions or comments, contact us. The GPH team will provide you with the support you require, helping you understand the tax provisions published by the SAT.
Lic. Tamara Martínez
Gloria Ponce de León & Hernández