Medios

PROVISIONAL OR FINAL PAYMENTS

Provisional or final payments must be made no later than the 17th of the month following the corresponding payment period. However, this deadline may be extended for certain taxpayers based on the sixth numerical digit of their Federal Taxpayer Registry (RFC) code, as stated in Article 5.1 of the "Decree Compiling Various Tax Benefits and Establishing Administrative Simplification Measures" published on December 26, 2013:

INFORMATIVE DECLARATION OF TRANSACTIONS WITH THIRD PARTIES

You must report the payment, withholding, crediting, and transfer of VAT for transactions conducted with your suppliers no later than the month following the corresponding period:

The declaration must be submitted by January 31, 2025.

MULTIPLE INFORMATIVE DECLARATION OF IEPS

You must report the details of individuals to whom the tax was explicitly transferred during the reporting period.

Taxpayers required to file quarterly must submit the report for the 4th quarter of the current year no later than January 31, 2025.

EXTENSION TO ENABLE THE TAX MAILBOX

The Tax Administration Service (SAT) has announced that taxpayers have until December 31, 2025, to enable the Tax Mailbox. Failure to comply with this tax obligation after the deadline will be considered a violation.

This measure, established in 2020, requires all individuals and legal entities registered in the Federal Taxpayer Registry (RFC) to enable, register, and keep their contact information up to date in the Tax Mailbox, with the following exceptions:

• Individuals and legal entities whose tax status in the RFC is canceled or suspended. • Individuals without tax obligations and no economic activity. • Salaried taxpayers or those assimilated to salaries who earned less than 400,000 pesos in the previous fiscal year.

The Tax Mailbox is a communication tool designed by the SAT to streamline administrative notifications and deliver messages securely and efficiently. Its benefits include:

1. A private and personalized portal.
2. Electronic notifications accessible anytime and anywhere with an internet connection.
3. Timely updates on information requests or resolutions related to completed procedures.
4. Information on tax benefits, facilities, and invitations to participate in tax-related programs.
5. Useful guidance for fulfilling tax obligations and managing procedures.
6. Time and resource savings.
7. Legal certainty for SAT-issued acts and resolutions, as well as for taxpayer transactions.

The Tax Mailbox is not only a legal requirement but also a valuable tool to help taxpayers stay informed about their fiscal responsibilities and simplify the management of their tax-related processes.

REFUND OF INCOME TAX BALANCES IN FAVOR FOR RESICO INDIVIDUALS

Taxpayers under the RESICO regime (Simplified Trust Regime for Individuals) can request a refund of the balance in their favor declared in their final monthly return. This can be done either in the following month or jointly, as long as it involves the total balance in favor for the fiscal year and is requested starting January 17 of the following year.

DEADLINES FOR CFDI CANCELLATION IN 2024

The Miscellaneous Tax Resolution (RMISC) establishes that taxpayers issuing invoices (CFDI) can cancel them no later than the month in which their annual tax return is due (Rule 2.7.1.46 for 2025). However, this rule does not specify exceptions regarding the reasons for cancellation. Therefore, CFDI issuers must make any modifications or cancellations before the annual return deadline to avoid penalties.

Regarding CFDI cancellation using a credit note, while the Annex 20 guidelines allow the issuance of an expense voucher to correct or reduce an income voucher, it is not appropriate to use it as a substitute for canceling a CFDI to avoid income accumulation. For the SAT, the voucher remains valid and continues to have tax implications, such as income accumulation or improper deductions by the recipient.

To prevent these issues, it is crucial to cancel the CFDI properly and within the established timeframe.

INCREASE IN PAYROLL TAX RATE (ISN)

Starting in 2025, the Payroll Tax (ISN) rate in Mexico City will increase by one percentage point, reaching 4%. Revenue generated from this increase will be allocated to a public fund called the Infrastructure Fund, which will finance projects related to urban mobility, environmental initiatives, water policies, technology, and security.

Additionally, a tax benefit will be offered to businesses:

• Microenterprises (0 to 10 employees) will receive a 1% reduction in the tax rate.
• Small businesses (11 to 50 employees) will receive a 0.5% reduction in the tax rate.

ISSUANCE OF PAYROLL CFDI FOR THE 2024 FISCAL YEAR

According to Rule 2.7.5.6, employers who issued Payroll CFDI with errors or omissions during 2024 can correct them until February 28, 2025:

• Erroneous CFDI issued between January 1 and December 31, 2024, may be canceled.
• New CFDI must reflect the corresponding 2024 payment date.

This measure provides greater flexibility to address fiscal discrepancies before the accounting closure. However, it does not exempt taxpayers from paying any differences in withholdings, along with the applicable interest and surcharges.

EMPLOYMENT SUBSIDY 2025

Starting January 1, 2025, significant changes will benefit workers in Mexico:

• Increased Subsidy: The subsidy rate will rise from 11.82% to 13.8% of the monthly value of the Unit of Measurement and Update (UMA), equivalent to $475.00 per month.
• Higher Income Limit: The income threshold to qualify for the subsidy will increase to $10,171.00 per month, extending the benefit to more workers.
• Provisional Rate for January 2025: A provisional rate of 14.39% of the 2024 UMA value will apply in January, as the annual UMA update will take effect in February 2025.

Combined with the increase in the general minimum wage for 2025, from $248.93 to $278.80 per day, workers with taxable incomes up to 1.2 times the minimum wage will see a proportional rise in their disposable income.

These changes aim to improve workers' economic conditions and provide greater support to lower-income sectors.

LEGAL ENTITIES EXEMPT FROM THE INFORMATIVE DECLARATION OF BAD DEBTS

According to Article 27, Section XV, Subsection a), last paragraph of the Income Tax Law (ISR), taxpayers must submit a notice regarding deductions for losses from uncollectible debts. This notice must be submitted according to the procedure outlined in Annex 1-A.

It is important to note that taxpayers will comply with this requirement if they have chosen or are required to undergo an audit. In this case, the relevant information must be included in the annex of the tax audit report, called the "RECONCILIATION BETWEEN ACCOUNTING AND TAX RESULTS FOR INCOME TAX PURPOSES."

The accounting-tax reconciliation is a crucial process that businesses in Mexico must follow to adjust the differences between accounting profit and taxable profit, ensuring the correct determination of the tax base for Income Tax (ISR).

This process is necessary because accounting standards, such as the Financial Information Standards (NIF), and the fiscal provisions set out in the Income Tax Law (LISR) have different objectives and criteria for recognizing income, expenses, and deductions.

The main purpose of the accounting-tax reconciliation is to ensure that tax calculations are accurate and comply with current tax regulations. This is achieved by documenting and justifying the differences between accounting records and tax rules, allowing businesses to meet their tax obligations correctly and avoid potential inconsistencies or issues with the tax authorities. This procedure is key for proper tax management and ensuring compliance with legal tax requirements.

---

We are AS Consulting Group, a member of SMS Latinoamérica, a firm specializing in accounting, tax advisory, financial services, legal, labor, foreign investment, and consulting services for small and medium-sized enterprises (SMEs), both domestic and foreign, in Mexico since 1991. Our expertise ensures the peace of mind and growth of your business. Being part of SMS Latinoamérica allows us to have a presence in over 21 countries and to be a member of the Forum of Firms, a committee of the International Federation of Accountants (IFAC).

SMS Latinoamérica is a network of professional firms, each of which operates as a separate and independent legal entity under its own name while identifying as a member of SMS Latinoamérica. Each member firm operates within a specific geographical area and provides professional services subject to the laws and professional regulations of the country or countries in which it operates. SMS Latinoamérica does not provide services to clients and is not responsible for the actions or omissions of any of its member firms. The member firms are legally separate and independent entities with no binding connection or control over one another.

This publication contains general information for informational purposes only. Neither AS Consulting Group, Arreguin Sánchez y Asociados, SMS Latinoamérica, nor any of their member firms or respective affiliates provide advisory services or professional guidance through this publication. Before making any decisions or taking actions that may impact your finances or business, you should consult with a qualified professional advisor. No entity shall be liable for any loss suffered by any person or entity relying on the information contained in this publication. ASCG

临时或最后付款

临时或最终付款必须在相应付款期的下一个月 17 日之前完成。但是，根据 2013 年 12 月 26 日发布的 “关 于汇编各种税收优惠和制定行政简化措施的法令 ”第 5.1 条的规定，某些纳税人的联邦纳税人登记（RFC） 代码的第六位数字可延长该期限：

与第三方交易的翔实申报

您必须在相应期间的下一个月之前申报与供应商交易的增值税支付、预扣、抵扣和转移情况： 申报必须在 2025 年 1 月 31 日之前提交。

个人所得税的多重信息申报

您必须报告在报告期内税款明确转移给哪些个人的详细信息。 需要按季度申报的纳税人必须在 2025 年 1 月 31 日之前提交当年第四季度的报告。

延期启用税务信箱

税务总局（SAT）宣布，纳税人可在 2025 年 12 月 31 日前启用税务信箱。逾期未履行这一纳税义务将被 视为违规行为。

这项于 2020 年制定的措施要求所有在联邦纳税人登记处 (RFC) 注册的个人和法人实体启用、注册税务信 箱，并及时更新其联系信息，但以下情况除外：

- 在 RFC 中的纳税地位被取消或暂停的个人和法人实体。 __- 无纳税义务且无经济活动的个人。 - 工薪纳税人或上一财政年度收入低于 40 万比索的工薪纳税人。__

税务信箱是国家税务总局设计的一种通信工具，旨在简化行政通知，安全高效地传递信息。其优点包括

1. 私人和个性化门户。
2. 随时随地通过互联网连接获取电子通知。
3. 及时更新信息请求或与已完成程序相关的决议。
4. 有关税收优惠、设施和邀请参加税收相关计划的信息。
5. 履行纳税义务和管理程序的有用指导。
6. 节省时间和资源。
7. 国家税务总局发布的法令和决议以及纳税人交易的法律确定性。

税务信箱不仅是一项法律要求，也是帮助纳税人了解其财政责任和简化税务相关流程管理的重要工具。

退还 RESICO 个人所得税余额

RESICO 制度（个人简化信托制度）下的纳税人可申请退还其最后月度申报单中申报的优惠余额。只要涉 及到该财政年度的优惠余额总额，并从下一年的 1 月 17 日起提出申请，就可以在下一个月或同时提出申 请

2024 年注销 CFDI 的期限

杂项税收决议》（RMISC）规定，开具发票（CFDI）的纳税人最迟可在其年度纳税申报到期的当月注销 发票（2025 年第 2.7.1.46 条）。但是，该规则没有规定取消原因的例外情况。因此，CFDI 发行人必须在 年度报税截止日期前进行任何修改或注销，以避免罚款。

关于使用抵免票据注销 CFDI，虽然附件 20 准则允许签发支出凭单来更正或减少收入凭 单，但不适合用它 来替代注销 CFDI 以避免收入累积。对国家税务总局来说，支出凭单仍然有效，并继续产生税务影响，如 收入累积或收款人的不当扣除。

为防止出现这些问题，必须在规定时限内正确注销 CFDI。

提高工资税率（ISN）

自 2025 年 1 月 1 日起，墨西哥的工人将受益于重大变化：

• 增加补贴： 补贴率将从计量和更新单位（UMA）月值的 11.82% 提高到 13.8%，相当于每月 475 美元。
• 收入上限提高：符合补贴资格的收入门槛将提高至每月 10,171.00 美元，从而使更多工人享受到该福利。
• 2025 年 1 月的临时费率： 由于年度 UMA 更新将于 2025 年 2 月生效，2024 年 UMA 价值的 14.39% 的临时费率将在 1 月份适用。

加上 2025 年一般最低工资从每天 248.93 美元提高到 278.80 美元，应纳税收入不超过最低工资 1.2 倍的工人的可支配收入将按比例增加。

这些变化旨在改善工人的经济状况，为低收入阶层提供更多支持。

2024 财年工资单 CFDI 的发放

根据第 2.7.5.6 条规定，在 2024 年期间发放的工资单 CFDI 存在错误或遗漏的雇主可在 2025 年 2 月 28 日 之前进行更正：

• 在 2024 年 1 月 1 日至 12 月 31 日期间发布的错误 CFDI 可以取消。
• 新的 CFDI 必须反映相应的 2024 年付款日期。

这项措施提供了更大的灵活性，可在会计结算前解决财务差异问题。但是，它并不能免除纳税人支付任何 预扣差异以及适用的利息和附加费。

2025 年就业补贴

自 2025 年 1 月 1 日起，墨西哥的工人将受益于重大变化：

• 增加补贴： 补贴率将从计量和更新单位（UMA）月值的 11.82% 提高到 13.8%，相当于每月 475 美元。
• 收入上限提高：符合补贴资格的收入门槛将提高至每月 10,171.00 美元，从而使更多工人享受到该福利。
• 2025 年 1 月的临时费率： 由于年度 UMA 更新将于 2025 年 2 月生效，2024 年 UMA 价值的 14.39% 的临时费率将在 1 月份适用。

加上 2025 年一般最低工资从每天 248.93 美元提高到 278.80 美元，应纳税收入不超过最低工资 1.2 倍的工人的可支配收入将按比例增加。

这些变化旨在改善工人的经济状况，为低收入阶层提供更多支持。

免于申报坏账的法律实体

根据《所得税法》（ISR）第 27 条第 XV 款 a)小节最后一段的规定，纳税人必须提交一 份关于无法收回债务损失扣除的通知。该通知必须按照附件 1-A 中概述的程序提交。

值得注意的是，如果纳税人选择或被要求接受审计，他们将遵守这一要求。在这种情况下，相关信息必须包含在税务审计报告的附件中，即 “用于所得税目的的会计和税收结果的核对”。

会计-税务调节是墨西哥企业必须遵循的一个重要流程，以调整会计利润和应税利润之间的差额，确保会计利润和应税利润的正确性。利润和应税利润之间的差异，确保正确确定所得税 (ISR) 的税基。

由于《财务信息标准》（NIF）等会计标准与《所得税法》（LISR）中规定的财政条款在确认收入、支出和扣除额方面有着不同的目标和标准，因此这一过程是必要的。

会计与税收调节的主要目的是确保税收计算的准确性，并符合现行的税收法规。这可以通过记录会计记录与税务规定之间的差异并说明理由来实现，从而使企业能够正确履行纳税义务，避免与税务机关发生潜在的不一致或问题。

这一程序是正确进行税务管理和确保符合法定税务要求的关键。

纳税义务和合规性：

临时或最终付款

临时或最终付款必须在付款对应月份的下一个月 17 日之前支付。不过，根据 2013 年 12 月 26 日发布的 “关于汇集各种税收优惠并制定行政简化措施的法令 ”第 5.1 条的规定，部分纳税人的截止日期可根据联邦纳税人登记处（RFC）代码的第六位数字予以延长：

SAT系统故障

墨西哥公共会计师协会（IMCP）报告称，这些证书将显示为 “有效”，纳税人无需提 交说明或前往国家税务总局办公室。然而，迄今为止，国家税务总局尚未就该故障发布 官方声明，因此尚不清楚实际情况。

2025年税收改革进展：

2025年税收改革提案的初步进展浮出水面，拟议措施包括简化个人税收制度、对大型科 技公司征收数字收入税，并降低基本商品和服务的增值税税率。尽管目前尚无具体批准 日期，墨西哥政府承诺将于2025年第一季度提交详细项目。

发放（CFDI）的规则

有收入或进行扣缴的纳税人须签发CFDI。在签发前，CFDI需发送至SAT以验证其符合要 求，分配流水号并加盖数字签名。纳税人也可通过授权认证供应商在操作后的24小时内 完成。

如果通过供应商，CFDI需在72小时内完成认证。签发日期应与操作时一致。

部分纳税人在付款后签发CFDI，这不符合规定。若为部分或延期支付，需就交易总额签 发一份CFDI，后续付款再分别签发CFDI。

建议使用“PPD”（分期付款）支付方式，随后添加付款接收补充信息，但此做法未得 到规范支持，可能会被税务机关关注。

众议院一致通过了一项改革，规定雇主有义务为工人提供 带靠背的座椅或椅子。

雇主必须为服务业、商业和类似行业的工人提供足够的座椅或有靠背的椅子，供他们在 工作期间使用，以便履行职责或休息。在工 允许的情况下，这些座位必须设在指定的 定期休息区。

这项被称为 “椅子法 ”的提案还禁止雇主强迫工人一直站立或阻止他们定期坐下。此外，强制休息时间和员工使用座椅的权利也将纳入工作条例。

该法案已在众议院获得通过，目前正等待参议院的审查和批准。如果参议院批准，该法 案将在《联邦官方公报》上公布并生效，但 体时间尚不清楚。一旦颁布，公司将必须 遵守这些新规则。

RESICO 返回

根据《第 2024 号杂项税收决议》（RMISC 2024）第二项修正决议的第三条过渡条款， 被逐出简易信托制度（RESICO）的纳税人，只要其前一年的收入不超过 350 万比索，就 可以回到该制度下纳税。重新纳税有三种方式：

1. 经税务机关更新的纳税人：需在2024年12月31日前通过SAT门户提交申 请，表示重返RESICO的意愿，以撤销退出。
2. ISR扣减优惠：重返RESICO的纳税人可从2024年12月起，在RESICO的 ISR中抵扣已支付的ISR（包括2022至2023年申报及2024月度支付）。
3. 更新机会至2025年1月：不符合首种情况的纳税人可在2025年1月31日 前更新，但将无法享受ISR扣减。
4. 有未决诉讼的纳税人：对退出RESICO提起诉讼且尚无判决者，将由税 务机关自动更新至RESICO，无需办理。

潜在的不便和影响：

税收损失：有些纳税人可能已经产生了税收损失，如果他们的情况自动更新为 RESICO ，他们将无法再利用这些税收损失。这可能是不利的，因为即使 RESICO 税率较低，以 前的税收损失也无法利用。

商业活动中的预扣代缴：从事商业活动且未被法律实体预扣代缴税款的个人在迁移至 RESICO 时可能会受到影响。在这一制度中，预扣税率将不适用于每月付款，这可能会 使 ISR 的确定复杂化。

总之，纳税人在决定返回 RESICO 之前，应与顾问一起仔细评估自身情况。根据其活动 和业务情况，这一选择可能会带来好处或短期影响。对于那些已经对退出该制度提出质 疑的纳税人来说，自动回归可能并不有利，他们应考虑提出澄清案件或根据相应规则调 整自己的情况。

授权向墨西哥最终进口二手车

在新法令规定的某些条件下，经济部（SE）将允许在全国范围内（包括边境地区）进口 二手车，为期一年。该法令详细规定了可以进口的车辆类型、进口要求以及必须履行的 手续。

可进口的车辆

车辆识别码（VIN）与墨西哥、美国或加拿大制造或组装的车辆一致，并归入某些关税项 目的二手车可以进口。这些车辆包括

人员运输：运载 10 人以上 15 人以下的车辆。 货物运输：货运车辆和公路拖拉机。 混凝土搅拌车：关税为 10%，但车型年份须为进口年份之前的 8 至 9 年。

此外，在北部边境地区（如下加利福尼亚州、南下加利福尼亚州和索诺拉州的部分地区 ），允许对车辆征收较低的关税： - 车龄不超过 9 年的车辆，关税为 1%； - 车龄不超过 9 年的车辆，关税为 1%； - 车龄不超过 10 年的车辆，关税为 10%。 对于车龄不超过 9 年的车辆，关税为 1%。 车龄在 10 年以下的车辆，关税为 10%。

限制条件

二手车在以下情况下不允许入境： - 由于技术特点，在原籍国流通受到限制； - 不符合安 全或环保标准； - 已被报告为失窃车辆。 因技术特性而在原籍国受到流通限制。 不符合安全或环保标准。 曾被报告为失窃。

业主的义务

进口车辆的车主必须在公共车辆登记处（REPUVE）进行登记，并出示进口许可证，以证 明其在该国的合法居留权。税务管理局（SAT）可发布必要的规定，以确保遵守该法令。

出版物

该法令于 2024 年 11 月 4 日在《联邦官方公报》（DOF）上发布，将于发布次日生效， 有效期为生效后一年。

本通讯由 AS 咨询集团制作。 撰稿人 C.P. Samantha Hernández 和 L.C. Mariana García 翻译：IA

---

我们是AS Consulting Group，SMS拉丁美洲成员，专门提供会计服务、税务咨询、金融领域、 法律、劳动、外国投资以及中小企业咨询服务，致力于保障您企业的安心与成长，服务范围涵盖国 内外企业，自1991年起在墨西哥运营。作为SMS拉丁美洲的成员，我们在21个以上的国家拥有业 务，并成为国际会计师联合会（IFAC）论坛委员会的一部分。

SMS拉丁美洲是一个专业公司网络，其成员是独立的法律实体，各自独立运营，并以自己的名义行 事，同时自我标识为SMS拉丁美洲的成员。每个成员公司在特定的地理区域运营，并提供专业服务 ，受到其所在国家或地区法律和专业规定的约束。SMS拉丁美洲不向客户提供服务，且对任何成员 公司的行为或遗漏不负责任。成员公司是独立的法律实体，相互之间没有任何关联或干预。

本出版物仅包含一般性的信息，不构成AS Consulting Group、Arreguin Sánchez y Asociados 、SMS拉丁美洲或其成员公司，或任何附属机构通过本出版物提供的咨询或服务。在做出任何可能 影响您财务或业务的决定或采取任何行动之前，您应咨询合格的专业顾问。任何实体均不对咨询本 出版物的任何个人或实体所遭受的损失负责。

税务管理服务门户网站 SAT

第三方交易信息申报 (DIOT)

通过其官方网站上的消息，SAT通知我们，从10月1日23:00到10月8日23:30，此模 块将进行维护。在此期间，无法提交这些报告。

月度申报部分 9月期间

在9月份，SAT用于提交临时和最终月度支付申报的应用 程序再次出现故障。尽管如此，SAT并未发布任何相关 声明。然而，在“X”平台上，多个用户评论请求允许提 交申报，SAT的回应是“白天尝试”，并未对由于这些 故障导致的付款延迟提供宽限期，也未在办公时间内恢 复门户。

税务义务和履行

临时或最终付款

临时或最终付款必须在下一个月份的17号之前完成。然而，根据《2013年12月26日发 布的“汇编各种税收优惠并建立行政简化措施的法令”》第5.1条规定，一些纳税人的付 款期限可以根据联邦税务登记号码(RFC)第六位数字的不同而延长:

与第三方交易的报告申报表

必须在下一个月内，最迟在相关期间之后的下一个月，报告与供应商的交易中有关支付 、扣缴、抵扣和增值税的事项:

此报告必须最迟在2024年10月31日前申报。

IEPS多项信息报告

必须报告在申报期间已明确转移税款的人员关系。

有义务提供季度报告的纳税人，必须最迟在10月31日前提交当年度第三季度的报告。

重要调整对2024年RMISC草案的影响

简化信任制度下的个人月度付款

从2024财政年度开始，符合简化信任制度的个 人，依据《所得税法》第113-E条第四和第五款 的规定，其每月支付的金额将视为最终付款。因 此，他们将免于提交与该法第113-E条第四款、 第113-F条和第113-G条第七项有关的年度申报 ，仅限于与简化信任制度相关的收入。 在简化信任制度下进行联合经营的纳税人，可以 选择提交年度申报。对于专门从事以下活动的个 人，必须提交年度申报:

• 农业
• 畜牧业
• 林业
• 渔业

可以在简化信任制度(RESICO-PF)下纳税的个人纳税人

调整了第III款并新增了第IV款，以确定可以在RESICO-PF下纳税的纳税人，具体变化如 下:

• 仅由个人组成的生产合作社的成员，如果专门从事农业、畜牧业、林业和渔 业活动，依据《所得税法》第74条第I和II款的规定，可以受益，前提是他们 独立履行税务义务。
• 专门从事农业、畜牧业、林业或渔业活动的信用联盟的成员或股东，前提是 他们不从这些法人实体获得收入。

需要提到的是，现在这些纳税人必须通过SAT门户网站提交申报情况说明。

CFDI取消:时间和期限

CFDI的发票开具者必须在提交年度申报的月份内完成修改或取消发票，以避免因超出规 定期限而受到处罚。

需要记住的是，在取消凭证时，开具者必须使用以下代码说明取消原因:

使用信用票据取消CFDI

发出费用凭证可用于修正或减少与收入凭证相关的金额。然而，错误地开具信用票据来 取消CFDI并规避所代表的金额的积累是不可取的，因为在SAT系统中，凭证仍然有效。 这意味着它仍然产生所有相关的税务效应，包括收入的积累，并且在某些情况下，接收 方的错误扣除。为了避免积累和缴纳税款，CFDI必须标明为取消状态。

取消CFDI的罚款为每张发票金额的5%至10%。这一处罚依据《联邦税务法》(CFF) 第81条第XLVI款和第82条第XLII款规定。

邀请函:收入与第三方DIOT差异

税务管理局(SAT)已向纳税人发送邀请函，指出增值税(IVA)申报金额与其客户在 第三方交易信息申报(DIOT)中报告的金额之间的差异。

这些情况可能有多种原因。首先，可能是客户在填写DIOT时发生错误，如输入了错误的 RFC，这可能会给供应商带来问题。另一方面，也可能是供应商未履行相关税款的支付 义务。

正如我们所看到的，税务机关不仅仅审查收入和工资单CFDI中的信息，以及所申报和代 扣的工资或类似工资的差异。它正在扩大其审查范围，使用其他工具，并且未来可能会 继续这样做，融入更多资源和权限到税务审查过程中。

为了帮助纳税人更正或澄清税务机关识别的差异，已要求SAT在邀请函中包含与这些差 异相关的第三方DIOT信息。

这样，如果纳税人不知道在DIOT中报告的供应商是谁，他们可以通过申诉程序获得该信 息。

本通讯由 AS 咨询集团制作。 撰稿人 C.P. Samantha Hernández 和 L.C. Mariana García

---

我们是AS Consulting Group，SMS拉丁美洲成员，专门提供会计服务、税务咨询、金融领域、 法律、劳动、外国投资以及中小企业咨询服务，致力于保障您企业的安心与成长，服务范围涵盖国 内外企业，自1991年起在墨西哥运营。作为SMS拉丁美洲的成员，我们在21个以上的国家拥有业 务，并成为国际会计师联合会(IFAC)论坛委员会的一部分。

SMS拉丁美洲是一个专业公司网络，其成员是独立的法律实体，各自独立运营，并以自己的名义行 事，同时自我标识为SMS拉丁美洲的成员。每个成员公司在特定的地理区域运营，并提供专业服务 ，受到其所在国家或地区法律和专业规定的约束。SMS拉丁美洲不向客户提供服务，且对任何成员 公司的行为或遗漏不负责任。成员公司是独立的法律实体，相互之间没有任何关联或干预。

本出版物仅包含一般性的信息，不构成AS Consulting Group、Arreguin Sánchez y Asociados 、SMS拉丁美洲或其成员公司，或任何附属机构通过本出版物提供的咨询或服务。在做出任何可能 影响您财务或业务的决定或采取任何行动之前，您应咨询合格的专业顾问。任何实体均不对咨询本 出版物的任何个人或实体所遭受的损失负责。

Tax Updates Newsletter September 2024

In this edition, you will find a detailed analysis of the latest tax updates, including legislative changes, new regulations, and tax optimization opportunities.

Tax Administration Service (SAT) Portal

Section for the submission of the informative declaration of transactions with third parties (DIOT)

Through a message on its website, the SAT informs us that from October 1 at 11:00 p.m. to October 8 at 11:30 p.m., this section will be under maintenance. During this period, it will not be possible to submit these reports.

Section for the submission of monthly declarations

In September, there were again issues with the SAT application used to submit monthly provisional and definitive payments declarations. Despite this, the SAT did not issue any statement on the matter. However, on the “X” platform, several users commented, requesting that the declaration submissions be allowed, to which the response was to "try during the day," without offering payment extensions due to these issues or restoring the portal during business hours.

TAX OBLIGATIONS AND COMPLIANCE:

Provisional or Definitive Payments

Provisional or definitive payments must be made no later than the 17th of the month following the corresponding payment period. However, the deadline may be extended for some taxpayers depending on the sixth numeric digit of the Federal Taxpayer Registry (RFC), in accordance with Article 5.1 of the "Decree compiling various tax benefits and establishing administrative simplification measures" published on December 26, 2013:

Informative Declaration of Transactions with Third Parties

Report the payment, withholding, crediting, and transfer of VAT on transactions with suppliers no later than the month following the corresponding period: The report must be filed by October 31, 2024.

Multiple IEPS Informative Declaration

Taxpayers must report the individuals to whom they have transferred the tax in the period being declared. Taxpayers required to submit quarterly reports must file the report for the third quarter of the current year by October 31.

IMPORTANT ADJUSTMENTS TO THE DRAFT RMISC 2024

Monthly Payments under the Simplified Regime for Individuals

Starting with the 2024 fiscal year, individuals in the Simplified Trust Regime will consider the monthly payment they make under Article 113-E, paragraphs four and five of the Income Tax Law (ISR), as final. Therefore, they will be exempt from submitting the annual return mentioned in Article 113-E, paragraph four, 113-F, and 113-G, section VII of said law, but only for income related to the Simplified Trust Regime.

Taxpayers conducting activities in co-ownership under the Simplified Trust Regime may choose to file their annual return. Individuals exclusively engaged in agricultural, livestock, forestry, or fishing activities must file their annual return.

Taxpayers Eligible for the Simplified Trust Regime for Individuals

Section III is adjusted, and a Section IV is added to establish taxpayers eligible to file under the Simplified Trust Regime for Individuals (RESICO-PF). The changes are as follows:

• Production cooperative members composed solely of individuals and engaged exclusively in agricultural, livestock, forestry, and fishing activities, under Article 74, sections I and II of the Income Tax Law (LISR), may benefit as long as they comply with their tax obligations independently.
• Members or shareholders of credit unions exclusively engaged in agricultural, livestock, forestry, or fishing activities, provided they do not receive income from these legal entities.

It is worth mentioning that these taxpayers must now submit a clarification case through the SAT portal.

CFDI CANCELLATION: DEADLINES AND TIMING

CFDI issuers must make modifications or cancellations of invoices no later than the month in which the annual return is filed to avoid penalties for doing so outside the established deadline.

It is important to remember that when canceling an invoice, the issuer must specify the reason for the cancellation using the following keys:

Cancellation of CFDI with Credit Note

The issuance of an expense voucher may be done to correct or reduce an income voucher concerning the amounts reflected. However, it is incorrect to issue a credit note to cancel the CFDI and avoid the accumulation of the represented amount, as the CFDI remains valid in the SAT system. This means that it continues to generate all corresponding tax effects, including the accumulation of income and, if applicable, the improper deduction by the recipient. To avoid accumulation and payment of the tax, it is essential that the CFDI has a "canceled" status.

The fine for canceling a CFDI outside the deadline is between 5% and 10% of the value of each invoice. This penalty is established in the Federal Tax Code (CFF), Articles 81, section XLVI, and 82, section XLII.

INVITATION LETTER: DISCREPANCIES BETWEEN INCOME AND THIRD-PARTY DIOT

The Tax Administration Service (SAT) has sent invitation letters to taxpayers highlighting discrepancies between the amounts declared for Value Added Tax (VAT) and those reported by their clients in the Informative Declaration of Transactions with Third Parties (DIOT). These situations can arise for several reasons. Firstly, it could be due to an error by the client when completing their DIOT, such as incorrectly entering the RFC, which can cause problems for the supplier. On the other hand, it could also result from the supplier not fulfilling the payment of the corresponding contribution.

As can be seen, the Authority is not limited to reviewing only the information in the income CFDI and payroll receipts, as well as discrepancies between what is declared and what is withheld for wages or similar payments. It is expanding its focus by using other tools and is likely to continue doing so in the future, incorporating more resources and powers into the tax review process.

To allow taxpayers to correct or clarify inconsistencies identified by the authority, the SAT was asked to include information in the invitation letters about the third parties who submitted the DIOT related to these inconsistencies.

Thus, if taxpayers are unaware of which suppliers are reported in the DIOT, they can obtain this information through the communication clarification procedure.

This Newsletter is prepared by AS Consulting Group
Written by: C.P. Samantha Hernández and L.C. Mariana García

---

We are AS Consulting Group, a member of SMS Latin America, a firm specializing in accounting services, tax advisory, financial, legal, labor, foreign investment, and consulting for SMEs, both national and foreign, in Mexico since 1991, ensuring the peace of mind and growth of your business. Being a member of SMS Latin America allows us to have a presence in more than 21 countries and be part of the Forum of Firms, an IFAC (International Federation of Accountants) committee.

SMS Latin America is a network of professional firms whose members are separate and independent legal entities operating under their particular names and identifying themselves as members of SMS Latin America. Each member firm operates in a specific geographic area and provides professional services subject to the laws and professional regulations of the country or countries in which it operates. SMS Latin America does not provide services to clients and is not responsible for the acts or omissions of any of its member firms. The member firms are separate and independent legal entities with no connection or intervention with other member firms.

This publication contains general information for informational purposes only, and neither AS Consulting Group, Arreguin Sánchez and Associates, SMS Latin America, nor their member firms or any of their respective affiliates provide advice or services through this publication. Before making any decisions or taking any action that may affect your finances or business, you should consult a qualified professional advisor. No entity shall be responsible for any loss suffered by any person or entity that consults this publication.

PORTAL DO SERVIÇO DE ADMINISTRAÇÃO TRIBUTÁRIA (SAT)

SEÇÃO PARA A APRESENTAÇÃO DA DECLARAÇÃO INFORMATIVA DE OPERAÇÕES COM TERCEIROS (DIOT)

Através de um comunicado em seu site, o SAT informa que, de 1o de outubro às 23h00 até 8 de outubro às 23h30, essa seção estará em manutenção. Durante esse período, não será possível enviar essas declarações informativas.

SEÇÃO PARA A APRESENTAÇÃO DE DECLARAÇÕES MENSAIS

Em setembro, ocorreram novamente falhas no aplicativo do SAT utilizado para a apresentação das declarações de pagamentos provisórios e definitivos mensais. Apesar disso, o SAT não emitiu nenhum comunicado oficial. No entanto, na plataforma "X", diversos usuários comentaram solicitando a possibilidade de enviar as declarações, e a resposta do SAT foi tentar "ao longo do dia", sem oferecer prorrogações nos pagamentos devido às falhas nem restaurar o portal durante o horário comercial.

OBRIGAÇÕES E CUMPRIMENTOS FISCAIS

PAGAMENTOS PROVISÓRIOS OU DEFINITIVOS

Os pagamentos provisórios ou definitivos devem ser efetuados, no máximo, até o dia 17 do mês seguinte ao qual se refere o pagamento. No entanto, o prazo pode ser estendido para alguns contribuintes, dependendo do sexto dígito numérico da chave do Registro Federal de Contribuintes (RFC), de acordo com o Artigo 5.1 do "Decreto que compila diversos benefícios fiscais e estabelece medidas de simplificação administrativa" publicado em 26 de dezembro de 2013:

DECLARAÇÃO INFORMATIVA DE OPERAÇÕES COM TERCEIROS

É necessário declarar o pagamento, retenção, crédito e transferência do IVA nas operações realizadas com seus fornecedores, no máximo até o mês subsequente ao período a que se refere a operação.

A declaração informativa deve ser entregue até 31 de outubro de 2024.

DECLARAÇÃO INFORMATIVA MÚLTIPLA DE IEPS

Deve-se informar a relação das pessoas a quem, no período declarado, foi transferido o imposto de forma expressa.

Os contribuintes obrigados a fornecer essa informação trimestralmente devem apresentá-la até 31 de outubro, referente ao 3o trimestre do ano vigente.

AJUSTES IMPORTANTES AO ANTEPROJETO DA RMISC 2024

PAGAMENTOS MENSAIS DO REGIME SIMPLIFICADO DE PESSOAS FÍSICAS

A partir do exercício fiscal de 2024, as pessoas físicas no Regime Simplificado de Confiança considerarão que o pagamento mensal realizado de acordo com o artigo 113-E, parágrafos quarto e quinto da Lei do ISR, será definitivo. Portanto, estarão isentos de apresentar a declaração anual mencionada nos artigos 113-E, parágrafo quarto, 113-F e 113-G, inciso VII da referida Lei, exclusivamente pelos rendimentos relacionados ao Regime Simplificado de Confiança.

Contribuintes que realizam suas atividades em copropriedade no Regime Simplificado de Confiança poderão optar por apresentar sua declaração anual. No caso de pessoas físicas que se dedicam exclusivamente às seguintes atividades, elas devem apresentar uma declaração anual.

1. Agrícolas
2. Florestais
3. Pecuárias
4. Pesqueiras

CONTRIBUINTES QUE PODEM TRIBUTAR NO REGIME SIMPLIFICADO DE CONFIANÇA PARA PESSOAS FÍSICAS

A seção III foi ajustada e foi adicionada uma seção IV para definir os contribuintes que podem tributar no RESICO-PF. As mudanças são:

• Os sócios de cooperativas de produção compostas apenas por pessoas físicas que se dedicam exclusivamente a atividades agrícolas, pecuárias, florestais e pesqueiras, de acordo com o artigo 74, seções I e II da LISR, poderão se beneficiar, desde que cumpram suas obrigações fiscais de forma independente.
• Sócios ou acionistas de uniões de crédito que se dedicam exclusivamente a atividades agrícolas, pecuárias, florestais ou pesqueiras, desde que não recebam rendimentos dessas pessoas jurídicas.

Vale ressaltar que agora esses contribuintes devem apresentar um pedido de esclarecimento através do portal do SAT.

CANCELAMENTO DE CFDI: PRAZOS E LIMITES

Os emissores de CFDI devem realizar suas modificações ou cancelamentos de faturas, no máximo, até o mês de apresentação da declaração anual, para evitar sanções por realizar essas alterações fora do prazo estabelecido.

É importante lembrar que, ao cancelar um comprovante, o emissor deve especificar o motivo do cancelamento usando os seguintes códigos:

CANCELAMENTO DE CFDI COM NOTA DE CRÉDITO

A emissão do comprovante de saída pode ser feita para corrigir ou subtrair um comprovante de entrada referente aos valores indicados. No entanto, é incorreto emitir uma nota de crédito para cancelar o CFDI e evitar a acumulação do valor representado, pois, para os sistemas do SAT, o comprovante continua válido. Isso significa que ele ainda gera todos os efeitos fiscais correspondentes, incluindo a acumulação de receita e, se for o caso, a dedução indevida por parte do receptor. Para evitar a acumulação e o pagamento do imposto, é essencial que o CFDI tenha o status de cancelado.

A multa por cancelar um CFDI fora do prazo é de 5% a 10% do valor de cada fatura. Essa sanção está prevista no Código Fiscal da Federação (CFF), nos artigos 81, inciso XLVI, e 82, inciso XLII.

CARTA-CONVITE: DIFERENÇAS ENTRE RECEITAS E DIOT DE TERCEIROS

O Serviço de Administração Tributária (SAT) enviou cartas-convite a contribuintes, indicando diferenças entre os valores declarados pelo Imposto sobre Valor Agregado (IVA) e os relatados por seus clientes na Declaração Informativa de Operações com Terceiros (DIOT).

Essas situações podem ocorrer por várias razões. Em primeiro lugar, pode ser um erro do cliente ao preencher a DIOT, como a introdução incorreta do RFC, o que pode causar problemas ao fornecedor. Além disso, pode ocorrer também quando o fornecedor não está cumprindo com o pagamento da contribuição correspondente.

Como podemos observar, a Autoridade não se limita a revisar apenas as informações nos CFDI de receitas e recibos de folha de pagamento, assim como as discrepâncias entre o declarado e o retido por salários ou assemelhados. Está ampliando seu foco ao utilizar outras ferramentas, e é provável que continue a fazê-lo no futuro, incorporando mais recursos e competências no processo de revisão fiscal.

Para que os contribuintes possam corrigir ou esclarecer as inconsistências identificadas pela autoridade, foi solicitado ao SAT que incluísse, nas cartas-convite, informações sobre os terceiros que apresentaram as DIOT relacionadas às inconsistências.

Assim, se os contribuintes não souberem quem são os fornecedores reportados na DIOT, poderão obter essas informações através do procedimento de esclarecimento de comunicados.

Este boletim informativo é produzido pelo AS Consulting Group. Escrito por: C.P. Samantha Hernández e L.C. Mariana García

---

Somos a AS Consulting Group, membro da SMS Latin America, uma empresa especializada em serviços contábeis, fiscais, financeiros, jurídicos, trabalhistas, de investimento estrangeiro e de consultoria para PMEs nacionais e estrangeiras no México desde 1991, garantindo a tranquilidade e o crescimento de seus negócios.

Ser membro da SMS Latin America nos permite estar presentes em mais de 21 países e fazer parte do Fórum de Firmas, um comitê da IFAC (Federação Internacional de Contadores). A SMS Latin America é uma rede de firmas profissionais cujos membros são entidades jurídicas separadas e independentes que operam com seus próprios nomes e são identificados como membros da SMS Latin America. Cada firma membro opera em uma área geográfica específica e presta serviços profissionais sujeitos às leis e regulamentações profissionais do país ou países em que opera.

A SMS Latin America não presta serviços a clientes e não é responsável pelos atos ou omissões de nenhuma de suas firmas-membro. Esta publicação contém informações gerais apenas para fins informativos e nem o AS Consulting Group, Arreguin Sánchez y Asociados, SMS Latinoamérica, suas firmas-membro, nem qualquer de suas respectivas afiliadas, estão prestando consultoria ou serviços por meio desta publicação. Antes de tomar qualquer decisão ou ação que possa afetar suas finanças ou seus negócios, você deve consultar um consultor profissional qualificado. Nenhuma organização será responsável por qualquer perda que qualquer pessoa ou entidade possa sofrer como resultado da consulta a esta publicação.