Relevant aspects of the 2024 Miscellaneous Tax Resolution

Executive Summary:

• On December 29, 2023, the Miscellaneous Tax Resolution (RMF) for 2024 and its Annexes 1, 5, 8, 15, 19 and 27 were published.
• Through this, various changes were announced regarding the Carta Porte complement, the use of the tax mailbox, the issuance of Digital Tax Receipts via the Internet (CFDIs), among others.

Relevant aspects of RMF

• The obligation to submit the compensation notice referred to in article 23 of the Federal Tax Code (CFF) will be deemed to have been fulfilled when provisional, definitive or annual payment declarations are submitted through the Declarations and Payments Service in which there is a balance due due to own debt and they choose to pay it by offsetting amounts in their favor, without it being necessary to submit the notice and annexes through the SAT Portal.
• Payroll CFDIs that have been issued with errors or omissions in their completion or version may be corrected no later than February 29, 2024.
• The obligation to issue CFDI of income or transfer type with a Carta Porte complement is established for those who provide reverse logistics, collection or return services for the transfer of goods and/or merchandise by road transport.
• It is noted that securities as collateral for tax interest will only be valid when it is impossible to guarantee through any other of the modalities established in article 141 of the CFF.
• Tax authorities other than the SAT, such as INFONAVIT, the Federal Consumer Protection Agency, CONAGUA, as well as the authorities that exercise the power of oversight in the federal entities, may use the tax mailbox for the electronic notification of administrative acts or resolutions that they issue in digital documents, including those that may be appealed, starting December 31, 2024.
• Taxpayers who have not enabled the tax mailbox, or have not registered or updated their means of contact, will be subject to the fines established in the CFF as of January 1, 2025.
• As of December 31, 2024, authorities of the centralized and parastatal public administration of the federal, state or municipal government, or constitutionally autonomous bodies, as well as individuals, may use the tax mailbox as a means of communication between authorities and individuals or among themselves.
• January 17, 2024 is the deadline to offset the VAT and IEPS balances in favor generated as of December 31, 2018 that have not been offset or have not been requested for refund.
• The 2.0 version of the Carta Porte supplement can continue to be issued until 31 March 2024.
• Individuals with business and professional activities who have issued CFDI through the “My Accounts” application in the years 2021, 2022 or 2023 will be able to continue issuing their CFDI from January 1 to December 31, 2024 by using the facility to seal the CFDI without the need to have the e.signature certificate or a CSD.
• Civil organizations and trusts authorized to receive deductible donations that have received or granted donations in fiscal year 2023 due to the COVID-19 pandemic must submit the information return referred to in the aforementioned rule no later than March 31, 2024.
• Legal entities that in fiscal years 2022 or 2023 paid taxes under the general regime, that at the end of the aforementioned fiscal years have an inventory of merchandise, raw materials, semi-finished or finished products, pending deduction and that as of fiscal years 2023 or 2024 pay taxes under the Simplified Trust Regime (RESICO), may continue to apply the rules of the general regime until said inventory is exhausted. With respect to raw materials, semi-finished or finished products acquired as of January 1, 2023 or January 1, 2024, as appropriate, the RESICO rules will apply to them.

At Santamarina y Steta we will be happy to advise you on this and other tax provisions.