Miscellaneous Tax Resolution for 2023

Federal Tax Code.

 Rule 2.1.2. Comprehensive information exchange agreement

The Republic of Peru is added to the list of countries that have a broad information agreement as of January 1, 2022 and the Kingdom of Thailand, the Republic of the Maldives, the Republic of Rwanda and the Islamic Republic of Mauritania are added as of January 1, 2023.

 2.1.25 and 2.1.37. Changes to the way the opinion on tax compliance is obtained

The option for the taxpayer to choose not to make public the result of the opinion on compliance is eliminated. In 2023 it is understood that said result will be public by default.

On the other hand, any taxpayers who are registered in the RFC without tax obligations and who wish to obtain an opinion on compliance, it will be delivered as "positive" and not as "Registered without tax obligations" as it was in 2022.

 2.1.47. Option and restriction to queries on the interpretation or application of tax provisions to specific situations that have not yet taken place

The tax authority (SAT) may answer queries on the interpretation or application of tax provisions submitted by taxpayers in relation to specific situations that have not yet taken place, provided that they are submitted in accordance with the provisions of procedure sheet 261/CFF. However, this option shall not apply, among others, with regard to the application of business reasons and in matters of mergers.

It is important to note that the application of this rule deals with situations other than those established in procedure sheet 186 /CFF, which refer to real and specific situations.

 2.1.52. Collegiate body for the application of the concept of "Business Reason"  

When the tax authority, in the exercise of its auditing powers, considers that any legal act by the taxpayer lacks a business reason, before making a determination in its final report and observations, it has to consult with the Collegiate Body, which may issue opinions on acts that the authority, in the exercise of its auditing powers, considers that lack a business reason. The Collegiate Body shall consist of i) A Coordinator, ii) A technical secretary and a Pro-Secretary, iii) A tax legislation unit, a Tax Revenue policy unit and an Assistant Federal Fiscal Prosecutor of Legislation and Consultation; iv) The General Office for Federal Fiscal Audit, The General Office for Large Taxpayers, The General Office for Hydrocarbons, The General Office for Foreign Trade Audit and the General Office for Legal Matters.

 2.2.17. Restriction of digital certification stamps by several agencies

Starting on the financial year 2023, when several authorities have restricted the use of the digital certification stamp for the same taxpayer, the latter must submit a clarification for each authority that has restricted it in order to resume its use.

 2.3.3. Return of favuorable VAT balances for taxpayers in the agricultural sector

When a taxpayer in the primary sector wishes to obtain favuorable VAT balances, the tax authority may refund the tax within a maximum period of 20 days, provided that the previous 12 refund requests have not been totally or partially denied by the tax authority and that said amounts do not exceed 1,000,000 pesos.

 2.7.1.47. Deadlines for the cancellation of CFDI

The rule is maintained which establishes that digital tax vouchers can be cancelled online (CFDI), no later than the month in which the annual income tax return corresponding to the fiscal year in which the aforementioned CFDI was issued is to be submitted. 

 2.7.1.48. RFC data information requirement for CFDI stamping with payroll complement

Taxpayers who make payments for wages and salaries and in general for the provision of a subordinate service and who are subject to the obligation to issue a CFDI for these items, may request from the tax authority, using the SAT web app, the information related to the RFC registration of the people to whom they make the aforementioned payments, provided that, during the last 12 months, the applicant has made payments for these same items.

 2.7.7.1.3. Issuance of CFDI with complementary Bill of Lading for the provision of Dedicated Services

A new rule is added for taxpayers who provide the dedicated transport service, through the specific assignment of one or more vehicle units to the same client or contractor. They may issue an income type CFDI without including the complementary Bill of Lading covering the entirety of the service provided. On the other hand, the client or contractor must issue a transferred CFDI, incorporating the complementary Bill of Lading for each of the trips made, and also when there is a change of means or mode of transport which must be listed in the CFDI issued without complementary Bill of Lading prepared by the taxpayer.

 2.10.1. Opinion on disposal of shares

Starting in fiscal year 2023, taxpayers who choose to submit the opinion for disposal of shares must deliver it to the Decentralized Office for Tax Audit that corresponds to the taxpayer's tax address. Previously, the option was given to submit said opinion to any Decentralized Office for Tax Audit.

 2.14.3. Option to modify supplementary declarations during audits

The possibility is added for the taxpayer to modify declarations from previous years during an audit by the authority, providing the benefit to the taxpayer of requesting a reduction of the fine. If the taxpayer is responsible for contributions withheld, collected or transferred together with their own taxes, they may request the benefits as long as the offender pays, in addition to their own taxes, all the contributions withheld, collected or transferred and any accessories for the year or period reviewed.

 2.14.12. Criterion for determining the fine reduction percentage

To determining the percentage of reduction of a fine, the tax authority will consider the date of the fine from the date in which the notification of the relevant resolution took effect until the date of submission of the application and the result of the same will be the percentage of application of the fine. For 2023, said percentages are as follows:

Income Tax Law

 3.9.15. Procedure for the submission of the ISR declaration of the exercise for legal entities under the general regime

An addition is made to the procedure for the submission of the annual income tax return for legal entities, under which it is necessary to comply with two additional financial statements "Statement of cash flow" and "Statement of Changes in shareholders' equity," as well as a section of notes to them. The financial statements are also required to be comparative with respect to the previous fiscal year.

 3.9.19. Option not to submit the informative declaration of transactions with related parties (DIM)

The option is given for taxpayers who carry out transactions with related parties (applicable both to domestic and foreign related parties) and who carry out business activities whose income in the immediately preceding year did not exceed $13,000,000, as well as those whose income derived from the provision of professional services did not exceed $3,000,000, to not submit such informative statement (Annex 9).

The foregoing shall not apply to residents in Mexico who carry out transactions with companies or entities subject to preferential tax regimes, as well as to the contractors or assigns referred to in the Hydrocarbons Revenue Law.

Provision of digital services

 12.1. Notice of update of activities for the provision of digital services

In relation to the provision of digital services, the resolution adds the obligation to submit the "Notice of Update of Activities for the Provision of Digital Services" for natural person taxpayers residing in Mexico, and for those who reside abroad without a permanent establishment in national territory who provide services of this kind. The notice must be presented under a clarification case on the SAT website, using the label "PLATFORM-BASED INCOME" (INGRESOS A TRAVÉS DE LA PLATAFORMA) and describing any economic activity corresponding to the group of technological platforms under Annex 6, as well as the date from which they provide services in national territory, the information of their legal representative and their address in national territory. 

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