Mexico: 墨西哥2019年联邦收入法对业务的影响

墨西哥在会计和法律条规的合规方面一直是一个极度复杂的国家。

根据 2018年金融复杂度指数,墨西哥在全球复杂度排名第九。随着该国新的2019年联邦收入法在2019年1月1日起生效,企业必须留意当中的新变化,以全面保持合规。

以下是会对公司带来影响的五大变化:

1. 统一税务抵免

根据旧制度,一旦任何税项出现余额,纳税人可以使用该余额支付其他税款。然而,联邦收入法第25条第六节经过修订后,统一补偿已被取消,余额只能在接下来的几个月内,以抵免或退税的方式用来抵销相同数额的税款,期限为六个月。

这个变更主要对现金流产生影响。如果余额是个资产,它不会立即反映在现金流,因为公司将需要履行纳税义务。公司可以通过支付给供应商和员工的预扣税款项提前规划。这能让公司在纳税时产生正现金流。

2. 反洗钱

税务管理局(SAT)意识到越来越多纳税人参与危险活动,他们并没有遵守反洗钱法律条文中的义务。新推出的"自我纠正计划"允许所有在2013年7月1日至2018年12月31日之间违反反洗钱义务的公司,拥有一个自我纠正的机会,免于行政处罚。前提是,他们必须了解2019年最新的义务,并且获得SAT之前批准申请该计划所发出的授权书。

SAT冀望纳税者每个月提供必要的资讯,而每家公司也能制定政策,检查他们危险活动的风险等级。

3. 多重资讯申报(DIM)

自从推出了电子税务收据(CFDI),收入申报的工作量明显减少,而且没有必要呈交不同的附录。目前,海外居民财务申报附录4是必需的。而附录9适用于与关联方的营运,而附录10则适用于基金营运。

其中,附录9的更改最多。除了购买关联方的商品需要申报之外,如今,从前者产生的业务运作(如外汇波动)也需要呈报。

4. 电子发票 3.3

墨西哥联邦收入法新增了发票控制措施,以更有效地控制纳税人(发票发行人和收票人)的管理。SAT将拥有监督纳税人的权力。电子发票3.3备有新代码链接产品密钥及发出和接收商品公司的邮政编码。新一代的发票已从1月8日起生效。

在这项新控制措施下,那些已经为边境地区业务申请增值税减免的纳税人必须在SAT先前授权的登记册下注册。

5. 年度报告

法人实体需要提供他们的纳税身份资料(ISSIF)和一份资讯性报告,用以申报公司的年度报告。政府亦推出了一个新平台。这份报告只适用于永久性设施、与海外居民或关联方营运的公司。公司呈交年度报告的截止日期是3月31日,而个人则是4月30日。

墨西哥的电子化纳税程序取得明显进展。虽然该国旨在简化税务合规、加强税务控制和解决旧有系统的问题,但同时带来了更多复杂性。为了顺利营运,公司需要密切留意这些变化,并遵守义务。

TMF Group

TMF墨西哥办事处 的本地专家清楚了解当地的新法规,让您的公司保持合规。对于任何一家公司而言,会计和税务程序都充满风险及挑战,这也是公司需要寻求合适的合作伙伴的原因。由于监管要求不断变化,我们与每一家公司独立合作,为他们的业务提供灵活度又可扩展业务的解决方案。想要了解我们如何协助您? 欢迎联系我们

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