Miscellaneous Tax Resolution, Mexico 2024
Summary
On December 29, 2023, the Miscellaneous Tax Resolution (RMF) for 2024 and its annexes 1, 5, 8, 15, 19, and 27 were published in the Official Journal of the Federation (DOF). This resolution will be in effect from January 1 to December 31, 2024.
The annual publication of this resolution aims to consolidate the criteria and processes followed by the authority in the administration of federal taxes on products, fees, and federal rights, except for foreign trade, and to facilitate taxpayers’ understanding.
In general terms, the RMF for 2024 is similar to the rules in effect until December 31, 2023. However, the following rules stand out:
- New obligations for employers regarding the registration and updating of their workers in the Federal Taxpayers Registry (RFC).
- Requirements for Digital Tax Receipts (CFDI) with Complement Carta Porte for certain activities, including reverse logistics services.
- Rules for disproving notified facts related to the presumption of undue transmission of tax losses.
- Facilitation for the use of complementary labels for taxpayers importing alcoholic beverages.
- New causes for removal from the RFC registry of taxpayers dealing with alcoholic beverages.
It is important to note that this RMF does not grant any extension for submitting the Certificate of Correct Operation and Functioning of Equipment and Software regarding volumetric controls. Nor are the rules applicable to the maquiladora export industry modified or added.
In Detail
The highlighted rules in the RMF for 2024 are:
Federal Fiscal Code.
Elimination of payments for rights, products, and fees
The payment of rights, products, and fees before the Ministries of Communications and Transportation, Foreign Relations, and the Interior is eliminated.
Taxpayers registered without tax obligations
Taxpayers registered without tax obligations are now included in compliance opinions.
Compensation notices
The universal compensation of balances in favor generated before 2018 is eliminated, as well as the rules for submitting compensation notices.
A transitional provision allows taxpayers with amounts in favor generated as of December 31, 2018, that have not been compensated or requested for a refund, to continue applying universal compensation until January 17, 2024.
Requests for RFC of workers
Employers are now required to submit a notice of request for reactivation or suspension of their workers’ RFC, based on procedure sheet 75/CFF.
Notice of shareholders and legal representatives
In line with procedure sheet 205/CFF, there is now an obligation to include or update information on legal representatives for tax purposes.
Deadline for canceling the CFDI
The rule allowing the cancellation of CFDIs issued during the 2023 fiscal year by the deadline for submitting the annual ISR return for that year is maintained.
Carta Porte
A rule is added regulating the issuance of income or transfer CFDIs with Complement Carta Porte in reverse logistics services. This applies when taxpayers transport goods or merchandise back to their points of origin due to inventory returns or refunds. They must comply with the requirements of the “Instructions for filling out the CFDI with Complement Carta Porte” published on the SAT Portal.
The mentioned CFDI will serve to support the transportation of goods from the point of origin to the delivery point, as well as the return to the point of origin in cases of returns, partial deliveries, or undelivered merchandise, provided they are the same goods indicated in the complement.
For courier and parcel services, it is not mandatory to relate the guide numbers of returned or collected packages.
Carta Porte deadline for using version 2.0
A transitional provision allows taxpayers required to issue CFDIs with the Complement Carta Porte to continue issuing them in version 2.0, published on February 24, 2023, on the SAT Portal, until March 31, 2024.
Correction of payroll CFDI in 2024
The provision allowing taxpayers who have issued payroll CFDIs with errors or omissions to correct them, provided the new voucher is issued by February 29, 2024, and the substituted vouchers are canceled, is reiterated.
Clarification of invitation letters
It is specified that, for any communication promoting compliance with return filing obligations, taxpayers can clarify them in accordance with procedure sheet 128/CFF.
Procedure sheet for disproving undue transmission of tax losses
A new rule related to the presumption of undue transmission of tax losses is added, establishing that taxpayers will provide the documentation and information they deem pertinent to disprove the notified facts, according to procedure sheet 276/CFF.
Reduction of fines and application of surcharge rates for extensions
It is clarified that the benefits of fine reduction and surcharge rate application for extensions referred to in Article 70-A of the CFF will apply to requests from taxpayers who have been audited more than once in any of the three immediate prior years and where there are differences due to tax credits exceeding the percentages established in Article 70-A, section II of the CFF, provided they have been challenged and the credits are sufficiently and updated guaranteed from the date of issuance and during all defense proceedings.
Elimination of previously authorized fine and surcharge reduction benefits
The benefit of fine and surcharge reduction authorized will be null and void if the requirements in section VI and the penultimate paragraph of Article 70-A of the CFF are not met, namely:
- Not being subject to criminal proceedings for tax offenses or not having been convicted of tax crimes, or
- When related acts are challenged, or a procedure for resolving disputes established in treaties to avoid double taxation to which Mexico is a party is requested.
Reduction of fines
The benefit of fine reduction referred to in Article 74 of the CFF is conditioned on taxpayers who have been authorized this reduction not challenging, in whole or in part, a credit or any related administrative act, or requesting the initiation of a dispute resolution procedure established in treaties to avoid double taxation to which Mexico is a party. If so, the benefit will be null and void, and the tax authorities will require payment of the resulting amounts.
Volumetric controls
No extension is granted for submitting the Certificate of Correct Operation and Functioning of Equipment and Software.
As of this date, the publication of Annexes 30 (Technical specifications of equipment and software), 31 (Verification services for the correct operation and functioning of equipment and software), and 32 (Reports determining the type of hydrocarbon or petroleum product) is still pending.
Tax Mailbox
As of December 31, 2024, tax authorities other than the SAT, federal, state, or municipal centralized administration authorities, autonomous constitutional bodies, and individuals can use the tax mailbox for notifications and, in some cases, as a means of communication, even among themselves. As of January 1, 2025, taxpayers who have not enabled the tax mailbox or registered or updated their contact information will be fined between $3,420.00 and $10,260.00.
Income Tax
Requirements and updates for issuing electronic wallets
Taxpayers intending to market electronic wallets used to purchase fuels for maritime, air, and land vehicles, as well as grocery vouchers, must obtain a favorable technical opinion for each one they plan to launch on the market. Each product must have its favorable opinion. Additionally, any changes to the contract, trade name, modality, or additional issuance of the same must be reported to maintain the validity of these wallets.
Government contributions for public works investments
The rules concerning the tax treatment of government contributions for public works investments and their effect on annual inflation adjustments are eliminated.
Interest withholding ISR rate
The ISR withholding rate that financial system institutions can apply to the daily average investment resulting in interest payments is updated to 0.00137%.
Authorized charities
The information required from authorized charities regarding donations granted in declared disaster areas in the state of Guerrero is updated. The requirements to obtain authorization to receive deductible donations are updated.
Special Tax on Production and Services
Facilitation for using the complementary label for taxpayers importing alcoholic beverages
Rule 5.2.50 is added, granting authorized taxpayers to print electronic import labels the facility to print these labels on a complementary label that can be attached to any part of the container. The rule establishes the information and definition of the complementary label.
New causes for removal from the alcoholic beverages taxpayers registry in the RFC
New causes for removal from the registry include: i. name or business name change, ii. change of capital regime, iii. name correction or change, and iv. the address where alcoholic beverages are manufactured, produced, stored, or bottled corresponds to a different decentralized administration from their registration in the RFC. The procedure for disproving these causes is established.
Requirement for information related to the proper use of labels and seals
The authority is empowered to require information to verify the timely and proper use of physical, electronic labels, and seals. If the required information is not provided, the tax authority can cancel the corresponding physical and electronic label folios.
Proper use of labels and seals
Additional assumptions are established to consider that taxpayers make proper use of labels or seals affixed or printed on alcoholic beverage presentations.
Rights
Compliance with the Free Annex Regarding Water Use Fees
Taxpayers required to submit declarations for all water uses to the National Water Commission must keep the information registered in the Single User and Taxpayer Registry updated. Therefore, they must make adjustments to the information contained in this Registry whenever it is modified.
Information for Payment of Fees for Services Outside Official Airport Hours
The required information to be included in the electronic file that must be delivered to the Mexican Air Navigation Services (SENEAM) for services provided outside the official airport operating hours and for which fees are paid is specified.
New Automobile Tax (ISAN)
Request for Assignment of a Company Number to Integrate the Vehicle Key
Manufacturers, assemblers, or authorized distributors, vehicle traders, as well as those who import cars for stay in the national territory, must submit a free-form letter to the Tax Revenue Unit requesting the assignment of a company number to integrate the vehicle key. This letter must be accompanied by a copy of the compliance opinion on tax obligations, issued by the SAT, valid as of the date of the request submission.
Hydrocarbons Revenue Law for Fiscal Year 2024
Adjustments were made through the addition of various Rules, which were incorporated into a new section titled “Operation of the Assignee Designated as Operator of a Unified Area.” This section establishes specific conditions for the Assignee designated as the Operator in that area. These conditions include the issuance of CFDI, the delivery of information to the Contractor Operator of a Consortium, and the obligations for determining ISR, which must be submitted to the General Administration of Hydrocarbons before February 15 of each year regarding operations conducted in the previous fiscal year.
Additionally, it details how Contractors should operate when the Operator is an Assignee and how they should deduct their corresponding share of costs. Provisions related to the determination of VAT by the Assignee and the Contractor designated as Operator of the consortium in a unified area were also incorporated.