First amendments to the 2019 miscellaneous tax resolution

Labour outsourcing

One of the most significant resolutions deals with cancel the obligations for contracting parties related to compliance with the obligations provided by the Law. Companies do not need to use the outsourcing application in which previously contracting parties were authorized and the information on the contractor consulting was presented.

It is important to point out that taxpayers should continue to comply with the obligations provided in the law so as to preserve the possibility of deducting the cost of the service provided (i.e. collect the payroll CFDI, payment with check, social security [IMSS] and state tax payment supporting official receipt).

Renewal application for the "Official list of beneficiaries for the Northern border region" on Income Tax matters

New guidelines are being added for the stimulus for the Northern Region, and for de-registration from the official list of beneficiaries. The Authority published two different “fichas” (or record cards) as part of updated regulatory compliance:

• "Application to be registered in the Official List of beneficiaries of the stimulus for the Northern border region.”
• "Notice to de-register from the Official List of beneficiaries of the stimulus for the Northern border region.”.

Disbursement payments through third parties

Another relevant matter within the amendments relates to disbursements made through third parties.

Under this new instruction, a taxpayer making advance payments to a third party for the purpose of obtaining a service or goods shall collect a CFDI, which shall be issued by the third party no later than December 31 of the year in which it occurs.

It should be noted that previously a CFDI for advance payments had to be issued for the amounts granted to the third party in the event they were not used or returned after 60 days.

Tax receipts for sale or services related to hydrocarbons and petroliferous minerals

In connection with the information that must be added to the complement for the sale of hydrocarbons and petroliferous minerals; it is mentioned that such complement shall additionally incorporate the code in the Tax ID Number (RFC for the Spanish acronym) of the transportation operator.

Filing of annual local informative form and related parties master form    

The amendments state that who is obliged to deliver such information shall now be able to upload and forward the information online.

Once forms are completed and delivered, the filer will receive an electronic acknowledgement of receipt.

Deduction of Transfer Pricing adjustments in the fiscal year in which revenue or deductions attributable to operations with related parties were recognized 

The rule applying to taxpayers who applied the transfer pricing adjustment is amended, now stating that in addition to the requirements previously established, the taxpayer shall submit all supporting documentation no later than the day in which taxpayer files the annual income tax return.

Probatory value of the electronic password (E.Signature)

This reform is a reminder that the electronic password (e.signature) consists of the taxpayer´s “authentic signature,” for which the Authority, at all times, has the power to request information to confirm the identity of the taxpayer.  In the event that the electronic password is not used in a term of:

• 2 years, the electronic password will be suspended, and it will be necessary to electronically renew the electronic password, both for Individuals and Corporations.  Individuals may also pply for the renewal face-to-face.
• 5 years, the electronic password shall be suspended and must be renewed electronically by Corporations and face-to-face by Individuals.

Requirements for applying for the generation or renewal of the E.Signature certificate

As previously provided in the first version of the Miscelaneous, the Authority may require information for taxpayer authentication. However, moving forward,the taxpayer will only have a day period to file the documentation requested and, in the event of failing to comply with such filing, such application will be treated as if it was never initiated.