Flash News CRDP

Tax miscellaneous for 2024.

Dear Clients

According to the obligation impose in the article 33, first section, subsection g) of “Código fiscal de la Federación”, the last December 29, 2023, it was published the tax miscellaneous for 2024.

We comment with you the following modifications:

1. Tax authorities such as INFONAVIT, PROFECO, CONAGUA, could use the tax mailbox for electronic notification of administrative acts or resolutions that they issue as of December 1, 2024.
2. All taxpayers must have their tax mailbox enabled, otherwise they will pay a fine, between $3,420.00 to $10,260.00. mexican pesos.
3. The authorities of the centralized, and parastatal public administration could use the tax mailbox as a mechanism of communication between the authority, and individuals or between themselves as of December 31, 2024.
4. Taxpayers with favourable balances for excise tax (IEPS), and Value Added Tax (IVA) until December 31, 2018, whom have not apply the offsetting tax or requested the refund, may continue to apply the compensation no later than January 17, 2024.
5. Taxpayers that issue CFDI with a shipping letter complement may continue issuing them in version 2.0 published on February 24, 2023. no later than march 31th, 2024.
6. Taxpayers of the tax incorporation regime may continue issuing their CFDI in “Easy Invoice” and “My Payroll” until December 31th, 2024.
7. Taxpayers who issue CFDI to the general public may continue to issue on a  daily, weekly or monthly basis, until December 31th, 2024.
8. The obligation regarding the complement “Identification of resource and bill of expenses on behalf of third parties” will be applicable once the SAT publishes the complement on its portal, and once published, 30 calendar days elapse.
9. The obligation regarding the “Hydrocarbons and Petroleum Products” complement will be applicable once the SAT publishes this complement on its portal, and once published, 30 calendar days elapse.
10. The notice presented by religious associations in 2023 or previous years to use “My Accounts” still in force in 2024.
11. Payment tax returns for the rights of shared utility, extraction or exploration of hydrocarbons still being submitted within the SAT website as a case of clarification, with the established official forms.
12. Taxpayers whom pay taxes under the Simplified Trust Regime (RESICO by acronym in spanish) until 2022 or 2023 fiscal year, and whom have an inventory of goods, raw materials, semi-finished or finished goods at the end of these fiscal years, could apply the deduction according to the cost of goods sold until such inventory is exhausted, however, the Inventory acquired as of January 2023 or 2024 fiscal years respectively, will be subject to the deduction according the RESICO regime.
13. Taxpayers which can’t pay taxes within the Simplified trust Regime of entities, must submit no later than January 31th, 2024, the “Notice of updating economic activities and obligations” in accordance with  applicable tax provisions.
14. Taxpayers whom, as of January 1, 2024, must pay taxes within the Simplified Trust Regime, must submit, no later than January 31, 2024, the “Notice of updating economic activities and obligations” in accordance the applicable tax provisions.
15. Individual taxpayers, who have made deposits in special personal accounts for savings, must consider as cumulative income in the year, they will receive or withdraw the deposits from the personal account, the insurance contract or the investment fund the amount received for these concepts.
16. Taxpayers of the Tax Incorporation Regime who have submitted a notice of suspension of activities before September 1st, 2023, and resume activities, they could remain in the RIF as soon as present the “notice of updating economic activities” no later than the following month that they resume activities.
17. The integrated companies will present the normal or complementary annual return corresponding to fiscal years before to 2019 in official form 18.
18. Regarding with the obligation of notary publics to consult whether the transferor of a dwelling house has alienated another dwelling house in the last three years prior to the one he's carrying out, it is revealed to consult it whenever the Public Deed includes the statement of the alienator under oath to tell the truth indicate whether it is the first alienation of dwelling house.

In case you have any questions or comments, please do not hesitate to contact us.

Best regards.