“NINTH RESOLUTION OF MODIFICATIONS TO THE MISCELLANEOUS FISCAL RESOLUTION FOR 2023 AND ITS ANNEXES 1 and 1-A”
Dear clients and friends:
On December 5, 2023, the Tax Administration Service published in the Official Gazette of the Federation the “Ninth Resolution of Modifications to
the Miscellaneous Tax Resolution for 2022 and its Annexes 1-A ”; Now, hereby we share with you the points that we consider to be of interest to you:
Issuance of CFDI through the free billing application for mobile devices. Rule 2.7.1.6.
A facility is added so that taxpayers can issue CFDIs through the “Factura SAT Móvil” application for mobile devices, without
need to refer them to a CFDI certification provider. This application is available on the download platforms of
mobile applications (on Google Play for Android devices and App Store for iOS).
Taxpayers who use the “Factura SAT Móvil” application will have a reader and a QR code generator that will contain the tax information.
of the taxpayer to facilitate the issuance of CFDI.
Application of the stimulus in matters of ISR. Rule 11.11.3 to 11.11.6
The rules are established so that natural persons, legal entities and legal entities of RESICO, who obtained their PODEBI certificate (Poles of the
Development for Wellbeing), submit your provisional ISR payments.
Likewise, they will lose the right to apply fiscal incentives when in the normal declaration of the fiscal year or monthly provisional or final payment,
Depending on the case, having tax incurred or payable, respectively, the aforementioned credits are not applied; The loss of the right will only apply to the
fiscal year or month, respectively, in which the stimulus was not applied, without it being able to be applied later in any other year or month.
Notice to opt for the application of fiscal stimuli to key sectors of the export industry. Rule 11.12.1
It is noted that taxpayers who choose to apply the tax incentives referred to in the Decree granting tax incentives to key sectors of the export industry consisting of the immediate deduction of investment in new fixed assets and the additional deduction of training expenses, published in the DOF on October 11, 2023 (“Export Industry Decree”), must submit a notice in accordance with procedure sheet 1/DEC- 13 “Notice to apply the fiscal stimulus consisting of the immediate deduction of the investment in new fixed assets and the additional deduction of training expenses”, contained in Annex 1-A.
Specific registration of tax incentives.
Rule 11.12.2.
The minimum information and documentation that must be included in the record kept by taxpayers who choose to apply the incentives is indicated.
regarding the immediate deduction of investments and the additional deduction of training expenses.
The information will be part of the accounting and must be kept available to the authorities in accordance with the provisions of the articles
28 and 30 of the CFF.
Payment of tax for non-compliance with the requirements for the immediate deduction of the investment in new fixed assets. Rule 11.12.3.
It is established that taxpayers who have chosen to apply the fiscal stimulus related to the immediate deduction of investments and have failed to comply with the requirements, must cover the corresponding tax for the difference between the amount deducted in accordance with the Nearshoring Decree and what
provided by the LISR, as applicable, provided that the requirements regarding investment deduction are met.
For these purposes, it is noted that the corresponding complementary declarations must be submitted within the month following the month in which the
stop meeting the requirements for the application of the stimulus.
Documentation to verify that the goods purchased are new.
Rule 11.12.5.
A list of documentation is established with which it can be verified that the fixed assets, for which the immediate deduction stimulus is applied, qualify as new. This list includes the CFDI that covers the acquisition or receipts issued abroad,
bank statements, accounting record policies, contracts, etc.
It is also noted that said documentation must be kept as part of the accounting in terms of articles 28 and 30 of the CFF.
Calculation of the utility coefficient when applying the fiscal stimulus of the immediate deduction of investments. Rule 11.13.1.
It is established that taxpayers who, in fiscal year 2023, apply the immediate deduction of investments referred to in the Decree
provide various tax benefits to taxpayers in affected areas indicated by severe rains and strong winds during October 24, 2023 (“Hurricane Otis Decree”), must calculate the utility coefficient of the provisional payments made during the fiscal year 2024, adding to the tax profit or reducing to the tax loss, as appropriate, the amount of said immediate deduction.
Payment in installments of ISR Withholdings for salaries, VAT and IEPS, corresponding to the months of October, November and December 2023. Rules
11.13.2. And 11.13.3.
It is established that taxpayers who choose to pay ISR withholdings for salaries, except those assimilated to salaries, as well as the final payments of VAT and IEPS corresponding to the months of October, November and December 2023 in three equal installments, must present and pay in the month of January 2024, the declaration that corresponds to the first installment, for each of the months referred to above.
In the case of the declarations for the entire second and third partial, it is established that they must be made in February and March 2024,
respectively, through the complementary declaration of type “Modification of Obligations”, in which the form will already contain
pre-filled the payment made of the previous installments.
It is specified that these complementary declarations will not be counted within the limit of complementary declarations established in article 32.
of the CFF.
Donations granted to individuals for the reconstruction or rehabilitation of housing in the affected municipalities of Guerrero. Rule 11.13.6.
It is established that civil organizations and trusts authorized to receive ISR deductible donations that grant donations to affected individuals in the municipalities declared as affected areas, must submit a report regarding said donations through the SAT Portal.
in accordance with the procedure sheet 1/DEC-14 “Support for the reconstruction or rehabilitation of homes in the affected areas of the state of Guerrero”,
must specify the information of the beneficiaries, the donor, type of donation, amount or quantity of the donations and the areas in which they were granted.
Through the Ninth Resolution of modifications to the current RMF, the Fifth Modification to Annex 1-A of the RMF for 2023 is announced, in which
Said procedure sheet 1/DEC-14 “Support for the reconstruction or rehabilitation of homes in the affected areas of the state of Guerrero” is published.
It is specified that this report does not relieve the presentation of the transparency report and that the documentation must be kept in its accounting.
that accredits support for the care of the affected areas.
As always, we are at your service to analyze the effects that the application of the previous provisions may have in particular.
