SAT grants facilities to taxpayers affected by OTIS.
On November 7, 2023, the Federal Executive published on the Internet Portal of the Tax Administration Service (SAT) the Fifth Advance Version of the Eighth Resolution of Amendments to the Miscellaneous Tax Resolution for 2023; which is pending publication in the Official Gazette of the Federation.
Now, through the Fifth advance version of the Eighth Resolution of Amendments to the Miscellaneous Tax Resolution for 2023, the following facilities are granted to taxpayers affected by OTIS residing in Acapulco and Coyuca de Benítez, belonging to the state of Guerrero:
Registration in the RFC, generation, revocation, or renewal of the e-signature of natural persons. Natural persons with their address located in the affected municipalities may register in the RFC and generate, revoke, or renew their e-signature certificate without an appointment.
Obtaining the Tax Identification Card and Tax Status Certificate of natural persons.
Natural persons may request the issuance of the Tax Identification Card and Tax Status Certificate by providing only their full name, date and place of birth, as well as the CURP.
Request for RFC data for the stamping of CFDI with payroll supplement for natural persons.
Taxpayers making payments for wages and salaries, whose tax domicile, branch, or establishment is located within the specified municipalities, may request from the tax authority through the SAT Portal, information related to the RFC registration of the individuals to whom they make the aforementioned payments, without the need to meet the requirement regarding having made payments for said concept in the last twelve months. This facility will be in effect until November 30, 2023.
As always, we are at your service to analyze the specific effects that the application of the above provisions may have.
