On July 24, 2020, the Tax Administration Service [in Spanish: el Servicio de Administración Tributaria] (SAT), issued the 2nd Resolution of Amendments to the Miscellaneous Tax Resolution for the 2020 Fiscal Year [in Spanish: RMF 2020], presenting a series of provisions whose purpose is to facilitate tax compliance for contributors.
The main amendments or additions made to the Miscellaneous Tax Resolution for the 2020 fiscal year are detailed below:
Contributors who file or have filed a promotion in the areas of refunds and inspection with the Tax Administration Service [SAT], will consider as non-working days, in addition to those indicated in Article 12 of the Federal Tax Code [in Spanish: el Código Fiscal de la Federación] (CFF), those included in the July 20 to 31, 2020 period.
Temporary suspension of Digital Stamp Certificates
Taxpayers whose Digital Seal Certificate [in Spanish: Certificado de Sello Digital] (CSD) has been temporarily restricted by the Tax Administration Service [SAT], and have not rectified the irregularities detected by the authority or, those who have complied with the information or documentation requested by the tax authority but has been deemed insufficient to clarify the inconsistencies, will receive a resolution issued by the SAT within three working days of the clarification case, reporting that their CSD has been canceled.
To rectify the irregularities detected by the tax authorities, contributors must submit a motion for clarification per the provisions in the information sheet 47/FTC [in Spanish: CFF]: “Clarification for rectifying detected irregularities that nullify the Digital Stamp Certificate, the use of the e-signature certificate, or the mechanism used to issue CFDIs or, where applicable, relief of requirement,” contained in Schedule 1-A of the Miscellaneous Tax Resolution for the 2020 fiscal year.
If the irregularities mentioned above are not clarified, contributors will not be able to request a new CSD until the situation is rectified.
It should be noted that consequent to restrictions on the Digital Stamp Certificate, the possibilities of issuing Digital Tax Receipts (CFDIs) on the Internet are also limited.
Request to create the “e.signature” on the Internet.
Natural persons are given the option to request the generation or renewal of their e.signature certificate through the SAT ID microsite.
It is worth noting that this option will not be valid for those individuals whose e.signature certificate has been expired for more than one year, or is restricted by any of the provisions indicated in Article 17-H of the Federal Tax Code (CFF) (except section VI), or for those who requested the revocation of their e.signature for any reason that may put the privacy of their information at risk.
Submission of 2019 tax opinion
Article 32-A of the Federal Tax Code (CFF) establishes that the taxpayers who opted for reporting their financial statements and have submitted the corresponding notice must file the opinion on the financial statements, issued by a certified public accountant, no later than July 15 of the year immediately following the end of the tax year in question.
However, regulation 2.13.2 of the Miscellaneous Tax Resolution [RMF] establishes that contributors may file a report of their financial statements by August 31, 2020, at the latest.
In the case of opinions in which differences of tax payable were determined, the concession will apply as long as these have been paid by July 15, 2020, which must be reflected in the Annex “List of taxes payable.”
In the event of non-compliance, it will be understood that the concession was not exercised, and the opinion presented after July 15, 2020, would be considered late.
It should be pointed out that in the event of non-compliance, the contributor would be the recipient of a sanction ranging from MXN 13,490.00 to MXN 134,840.00
If contributors are residents abroad without a permanent establishment (PE) in Mexico providing services through digital platforms, they can make tax payments through credit institutions authorized as auxiliaries by the Treasury of the Federation, following what is established in Article 20 of the Federal Tax Code [CFF].
However, regulation 12.1.7 of the 2020 Miscellaneous Tax Resolution, [RMF 2020], establishes that contributors that are mentioned in the previous paragraph may choose to pay their taxes from abroad, provided that they comply with the requirements listed below:
1. Carrying out, (for the single occasion), the procedure established in the information sheet 13/PLT “Notice of option for the payment of taxes abroad, for the provision of digital services in Mexico,” contained in Annex 1-A of the Miscellaneous Tax Resolution [RMF] for the 2020 tax year.
2. Generating a registration code on the webpage of the Tax Administration Service [SAT] and make their payment according to what is indicated in Provision 52 of the General Provisions regarding Treasury Functions and Technical Operating Specifications [in Spanish: Disposiciones Generales en Materia de Funciones de Tesorería y las Especificaciones Técnicas y Operativas].
On the other hand, regulation 12.2.8 of the Miscellaneous Tax Resolution [RMF] for the 2020 tax year clarifies that taxpayers who provide intermediation services through digital platforms to natural persons, and who are obligated to withhold Income Tax [in Spanish: ISR], as established in Article 113-C of the Income Tax Law [in Spanish: la Ley del Impuesto Sobre la Renta] (LISR), must consider the following as the basis for calculating the withholding:
1. Income effectively earned by natural persons through digital platforms, and
2. Income paid by the digital platform itself to natural persons, without considering the income received directly from the buyers of the goods or services obtained through the intermediation of technological platforms, computer applications and the like.
Activation of Tax Mailbox
In line with that published in the third advanced version of the second resolution of amendments to the Miscellaneous Tax Resolution for the 2020 tax year, the obligation to activate the Tax Mailbox is confirmed by the following dates:
• From September 30, 2020, for legal entities.
• From November 30, 2020, for natural persons (except assimilated salaries) who earned an income equal to or greater than MXN 3,000,000.00 during the 2019 tax year.
• From July 15, 2020, for natural persons who earned income on assimilated salaries equal to or greater than MXN 3,000,000.00 during the 2019 tax year.
When contributors have activated their Tax Inbox, by registering only their e-mail, they must also register their mobile phone number no later than the indicated dates. The registration of the preferred means of contact will be completed following what is stated in paragraph 4 of the information sheet 245/ of the Federal Tax Code (CFF), Annex 1-A of the Miscellaneous Tax Resolution for the 2020 fiscal year.
Individuals and legal entities that fail to comply with these provisions would be recipients of sanctions of up to MXN 9,250.00 , including a temporary restriction on their digital stamps.
If the tax authorities, in the exercising of their powers to countercheck, notified the contributors via the Tax Mailbox, and if the latter have not complied with the obligation to activate it, it will be understood that they oppose notification, and said notification will be published on the court notice board.