On December 9, 2019, the “Decree amending, adding to and repealing various provisions of the Income Tax Law, the Value Added Tax Law, the Special Tax on Production and Services Law, and the Federal Tax Code” (the “Decree”) was published in the Official Gazette of the Federation. Among other amendments, Article 27 of the Federal Tax Code (“CFF”) was amended, incorporating four sections with their respective subsections
In this regard, section VI of subsection B of the cited article added the obligation for legal entities to file a notice before the Federal Taxpayers Registry (“RFC”) informing the name and the number in such Registry of the partners or shareholders, each time any modification or incorporation is made with respect to them. It should be noted that this notice was already discussed by our firm in the note published on November 5, 2019, which may be consulted here. In turn, rule 2.4.19. of the Miscellaneous Tax Resolution (“RMF”) for 2020 provides that the notice referred to in the preceding paragraph must be filed within the thirty business days following the date on which the corresponding event occurs, in accordance with procedure form 295/CFF of Annex 1-A of the RMF (the “Form”), which states that the notice will be filed by means of a clarification case through the web portal of the Tax Administration Service (“SAT”). It is important to note that the Form establishes as a requirement to attach a notarized and digitized document setting forth the modifications as well as the incorporation of the partners or shareholders. Additionally, once the notice is filed, the taxpayer will obtain an acknowledgment of receipt containing a reference number with which the legal representative may follow up on its status 7 business days after filing. On the other hand, the forty-sixth transitory article of the RMF establishes that legal entities that do not have updated information on their partners or shareholders before the RFC must file such notice with the information corresponding to the structure with which they currently operate no later than June 30, 2020. It should be noted that, although no specific penalty is incorporated for failing to comply with this obligation, a legal entity that does not file this notice could be subject to a fine in accordance with the infractions and penalties preexisting in the CFF. Notwithstanding the foregoing, it is important to take into account that failing to file the notice could even give rise to the temporary restriction on the use of the digital seal certificate (used for the issuance of digital tax receipts over the internet), which is why it is important to duly comply with such obligation. For further information, please contact our experts: Fernando Moreno, Partner: +52 (55) 5258 1008 | fmoreno@vwys.com.mx Jorge Díaz, Associate: +52 (55) 5258 1008 | jdiaz@vwys.com.mx Diego Benítez, Associate: +52 (55) 5258 1008 | dbenitez@vwys.com.mx
