What are the Main Changes in the Miscellaneous Tax Resolution for 2025?

On December 30, 2024, the Miscellaneous Resolution for 2025 was published in the Official Gazette of the Federation, which came into force on January 1, 2025. Its main modifications and additions are mentioned below:

• In the opinion of compliance with tax obligations, the verification of withholdings for professional services, withholdings for leasing and VAT withholdings was added.

• The possibility is provided that in the procedure to revoke the digital seal certificate, taxpayers may submit a new clarification case, in case it had been considered as not submitted; in addition, when they obtain an unfavorable resolution, they may, for one time only, submit information and documentation to prove that they have corrected the irregularities or corrected their tax situation, in order to request a new certificate.

• Deposits made in the Banco del Bienestar for welfare programs granted by the Federal Government are exempt from embargo.

• Regarding the benefits consisting of a 100% reduction in fines and the application of the surcharge rate for extension, it is foreseen that taxpayers can request them for previous years, provided that these are modified as a result of verification powers for a certain period or year. Likewise, the limitation to request said benefits consisting of the tax authority having exercised its verification powers on more than one occasion in any of the three immediately preceding years was eliminated.

• For the reduction of fines in accordance with Article 74 of the Federal Tax Code, the deadline for making payment of own, withheld or transferred taxes and their accessories, as well as, where applicable, the non-reduced portion of the fine, was increased to ten days.

• Additional data is established for the disclosure of reportable schemes, such as data on the beneficiary taxpayers, aids to implement the scheme, as well as items and accounting records.

• Regarding authorized donors, several changes are planned, including that the authorization to receive deductible donations will not remain valid when the authority states in the transparency declaration that the donor did not carry out the activities for which it obtained the authorization in the declared fiscal year; requirements were added for the document that accredits the activities for which authorization to receive deductible donations is requested.

• Two options are established for determining the ISR when taxpayers stop paying taxes under the Simplified Trust Regime, as well as the possibility of not filing the annual declaration and the option of requesting a refund of the balance in their favor that they have declared in the final monthly declaration, in the immediately following month, or choosing to request a refund jointly.

• The 167/ISR procedure form “Report to the real-time verification program for energy and infrastructure investment trusts” has been added.

• The rules for applying the tax incentive are established with respect to fines imposed for the commission of infractions indicated in the tax, customs and foreign trade laws, fines derived from non-compliance with tax obligations other than payment and fines with aggravating circumstances, as well as with respect to surcharges and execution costs related to own, withheld or transferred federal contributions, or with compensatory fees, referred to in the Thirty-Fourth Transitory Article of the Federal Revenue Law.

• 100% VAT withholding is established for digital intermediation platforms resident in Mexico or foreigners that collect the consideration and the corresponding VAT on behalf of the provider of goods and deposit said consideration in bank or deposit accounts located abroad.