Mexico: Cómo impactará la Ley de Ingresos de la Federación a su compañía en México para 2019

México tiene antecedentes por ser un país muy complejo para el cumplimiento debido a las regulaciones contables y legales.

De hecho, el país se ubicó en la novena posición entre los países más complejos del mundo en el Indice de Complejidad Financiera 2018. Una nueva regulación llamada Ley de Ingresos de la Federación entró en vigencia el 1 de enero de 2019, con nuevos cambios que las compañías deben conocer para mantenerse en absoluto cumplimiento.

Existen cinco cambios que tendrán un impacto en las compañías:

1. Compensación universal de impuestos

Bajo el procedimiento anterior, el contribuyente podía utilizar el balance favorable de cualquier impuesto para pagar otros impuestos. La modificación en la Ley de Ingresos Federales, Artículo 25, sección VI, establece que la compensación universal se elimina y los balances favorables solo pueden compensarse contra el mismo impuesto, como crédito contra los meses siguientes o como reembolso, lo cual puede tomar hasta seis meses.

El impacto principal de este cambio es el flujo de efectivo. Si un balance favorable es un activo, no se refleja inmediatamente en el flujo de efectivo dado que la compañía deberá cubrir obligaciones tributarias. Las compañías pueden planificar a futuro teniendo los pagos de los fondos de retención que se realizan a los proveedores y empleados. Esto permitiría un flujo de efectivo positivo al pagar contribuciones.

2. Ley contra el lavado de dinero

El Servicio de Administración Tributaria (SAT) reconoció que hay un número creciente de contribuyentes que desempeñan actividades vulnerables y que no cumplen con las obligaciones establecidas en las leyes contra el lavado de dinero. Un nuevo programa de auto-regularización permite que aquellas compañías que no cumplan con sus obligaciones contra el lavado de dinero entre el 1 de julio de 2013 y el 31 de diciembre de 2018 se auto-corrijan y eviten penalidades administrativas. Es importante que las compañías estén actualizadas con sus obligaciones para 2019 y cuenten con una autorización previa del SAT para poder ser parte de este programa.

El SAT espera que los contribuyentes brinden la información requerida a nivel mensual y que cada compañía tenga políticas para chequear los niveles de riesgo dentro de sus actividades vulnerables.

3. Declaración Informativa Múltiple (DIM)

Desde la implementación del Comprobante Fiscal Digital por Internet (CFDI), se redujo el volumen de los documentos necesarios para presentar declaraciones. No es necesario presentar diferentes anexos. En la actualidad, se requiere el Anexo 4 para el financiamiento de residentes en el extranjero. El Anexo 9 se utiliza para operaciones con partes relacionadas y el Anexo 10, para operaciones fiduciarias.

El cambio principal en la ley está relacionado con el Anexo 9. Además de la presentación del reporte de la compra de bienes relacionados con otras partes, también se requiere la presentación del reporte de operaciones derivadas, como la fluctuación cambiaria.

4. Facturación electrónica 3.3

La Ley de Ingresos de la Federación agregó nuevos controles para la facturación a fin de brindar un mayor control sobre las operaciones presentadas por los contribuyentes, tanto emisores como receptores. El SAT tendrá el poder de supervisar a los contribuyentes. Con la facturación electrónica 3.3, hay un nuevo código que está relacionado con la clave del producto y el código postal de la compañía que emite y recibe los bienes. Esta nueva versión está vigente desde el 8 de enero.

Este nuevo control requiere que aquellos contribuyentes que solicitaron el beneficio de la reducción del IVA para operaciones en áreas fronterizas también deben estar registrados en una lista previamente autorizada por el SAT.

5. Declaración anual

Las declaraciones anuales de las entidades legales serán generadas en una nueva plataforma donde se requerirá que la compañía presente información de su estado fiscal (ISSIF) y la declaración informativa. Esta declaración solo aplica para establecimientos permanentes, operaciones con residentes en el extranjero u otras partes relacionadas. El plazo para la presentación de la declaración anual de entidades legales es hasta el 31 de marzo y para individuos, hasta el 30 de abril.

Se ha progresado mucho con la digitalización de procesos en México y, aunque se busque simplificar el cumplimiento fiscal, mejorar el control fiscal y resolver problemas de sistemas previos, también genera más complejidad. Las compañías necesitan monitorear de cerca estos cambios y cumplir con las obligaciones para operar sus negocios de manera exitosa.

Podemos ayudarle

TMF México cuenta con los expertos locales que comprenden las nuevas leyes y saben cómo mantener a su compañía en cumplimiento. Los procesos contables y fiscales generan muchos riesgos y desafíos para cualquier compañía, por lo cual es importante contar con el socio adecuado. Dado que los requerimientos regulatorios están en constante cambio trabajamos con cada compañía de manera individual para brindar una solución adaptable y flexible para su negocio específico. ¿Cómo podemos ayudarle? Contáctenos.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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