Mexico: PRIMERA RESOLUCIÓN DE MODIFICACIONES A LA RMF 2019

Con fecha 20 de agosto de 2019, se publicó en el Diario Oficial de la Federación la primera modificación a la Resolución Miscelánea Fiscal para 2019, misma que es vigente a partir del día siguiente de su publicación en el Diario Oficial.
Entre las mismas se derogan, adicionan y reforman diversas disposiciones en materia de cumplimiento fiscal. A continuación las más relevantes.

SUBCONTRATACIÓN LABORAL

Una de las más relevantes es la correspondiente a dejar sin efectos obligaciones para los contratistas y contratantes relacionadas con el cumplimiento de las obligaciones establecidas en la Ley, entre las cuales destacan el uso del aplicativo de subcontratación en donde se autorizaba a los contratantes y se realizaba la consulta de la información del contratista, así como el proceso de solicitar aclaraciones por diferencias generadas en el mismo aplicativo.

Es importante señalar que  los contribuyentes deben seguir cumpliendo con las obligaciones que se marcan en ley para estar en posibilidad de hacer deducibles el gasto correspondiente al pago por la prestación del servicio (i.e.  recabar CFDI nóminas, pago con cheque, comprobante de pago IMSS e impuestos estatales)

SOLICITUD DE RENOVACIÓN AL "PADRÓN DE BENEFICIARIOS DEL ESTÍMULO PARA LA REGIÓN FRONTERIZA NORTE", EN MATERIA DEL ISR

Con relación al estímulo en la región fronteriza se adicionan nuevos lineamientos para renovar, así como para darse de baja del padrón de beneficiarios. Para su cumplimiento la Autoridad emitió 2 diferentes fichas:

  • "Solicitud para inscribirse en el Padrón de beneficiarios del estímulo para la región fronteriza norte".
  • "Aviso para darse de baja del Padrón de beneficiarios del estímulo para la región fronteriza norte".

PAGO DE EROGACIONES A TRAVÉS DE TERCEROS

Otro punto importante dentro de las modificaciones es lo referente al pago de erogaciones a través de terceros.

En este nuevo ordenamiento menciona que aquel contribuyente que realice pagos anticipados a un  tercero con el fin de recibir un servicio o bien deberá de recabar un CFDI que deberá de emitir el tercero a más tardar  al 31 de diciembre del ejercicio en el que ocurra.

Cabe señalar que anteriormente se tenía que emitir un CFDI de anticipo por las cantidades otorgadas al tercero en caso de que no fueran utilizadas o reintegradas después de 60 días. Esta regla queda modificada de acuerdo a lo que se menciona en el segundo párrafo.

COMPROBANTES FISCALES POR VENTA O SERVICIOS RELACIONADOS CON HIDROCARBUROS Y PETROLÍFEROS

Con relación a la información que debe adicionarse al complemento por venta de hidrocarburos y petrolíferos, se menciona que el mismo incorporará adicionalmente la clave en el RFC del operador del medio de transporte.

PRESENTACIÓN DE LAS DECLARACIONES ANUALES INFORMATIVAS LOCAL Y MAESTRA DE PARTES RELACIONADAS

Se precisa que quién esté obligado a enviar dicha información ahora podrá hacer la captura y envío en línea.

Se precisa también que una vez que se concluya con el llenado de las declaraciones, podrá después de realizar el envío, obtener los acuses de recibo electrónicos correspondientes.  

DEDUCCIÓN DE AJUSTES DE PRECIOS DE TRANSFERENCIA EN EL EJERCICIO FISCAL EN QUE FUERON RECONOCIDOS LOS INGRESOS O DEDUCCIONES DERIVADOS DE LAS OPERACIONES CON PARTES RELACIONADAS QUE LOS ORIGINARON

Se reforma la regla sobre los contribuyentes que aplicaron algún ajuste de precios de transferencia, indicando que adicionalmente a los requisitos establecidos previamente deberán de contar con toda la documentación comprobatoria a más tardar el día en que el contribuyente presente la declaración anual del ejercicio.

VALOR PROBATORIO DE LA CONTRASEÑA

Con esta reforma se recuerda que la contraseña es una firma autentica del contribuyente, por lo cual se hace mención de que la Autoridad en todo momento puede solicitar información para acreditar la identidad del mismo. Se adiciona que si no se usa en un plazo:

  •  2 años, la misma quedará suspendida debiendo hacer el trámite para su renovación vía electrónica con la e. firma tanto para Personas Morales como Personas Físicas adicional a esto las personas físicas podrán solicitar la renovación vía correo electrónico o presencial.
  • 5 años, la misma quedara bloqueada debiendo hacer el trámite para su renovación vía electrónica con la e. firma Personas Morales y Personas Físicas solo presencial.

REQUISITOS PARA LA SOLICITUD DE GENERACIÓN O RENOVACIÓN DEL CERTIFICADO DE E.FIRMA

Como ya se establecía previamente en la Primera versión de la Miscelánea la Autoridad puede requerir información para autentificar al contribuyente sin embargo ahora el contribuyente sólo contará con un periodo de 6 días para presentar la documentación que le sea requerida y que en caso de no presentarla se entenderá que dicha solicitud nunca fue iniciada.  

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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