Mexico: Miscellaneous tax resolution for 2022

The Miscellaneous tax resolution for 2022 (Resolución Miscelánea Fiscal para 2022) was published 27 December 2021 in the official gazette and includes a variety of tax items.

A brief listing of certain tax measure reflects the following:

• Opinion on compliance with tax obligations: The tax authority will review taxpayers’ compliance with their tax obligations.
• Validation of means of contact tax mailbox: The tax authority will annually send the taxpayer an electronic notice to validate the means of contact.
• Password restriction or signature certificate: The tax authority will restrict the password or the e.firma certificate of taxpayers and will notify taxpayers when irregularities are identified.
• Clarification for obtaining a new certificate for digital stamps (CSD): Taxpayers cannot obtain a new certificate, except when they correct the irregularities and fully correct their tax situation.
• Modification or incorporation of information of partners or shareholders: Pursuant to the tax reform for 2022, information such as the name and taxpayer identification number of those having control or significant influence will be submitted via the procedure file 295 / CFF as contained in Annex 1 -TO, by 30 June 2022.
• Concepts of control, significant influence and command power: The terms control, significant influence and command authority will be defined pursuant to the Securities Market Law.
• Clarification for updating activities derived from the issuance of a CFDI: Taxpayers dissatisfied with the updating of their economic activities and tax obligations by the tax authority may submit an application for clarification case with the tax authority.
• Hydrocarbons and petroleum products: Pursuant to the tax reform for 2022, authorizations by the tax authority for volume controls are eliminated, and new procedures are established.
• Issuance of CFDI for payments made: The term for issuing the CFDI is modified, and is to be issued no later than the fifth calendar day of the month following the corresponding payment (s) received. Previously, the term was until the tenth day of the month.
• Term for cancellation of CFDI: Cancellation of a CFDI may be made no later than 31 January of the year following issuance.
• CFDI for primary sector: The maximum income amount is modified so that individuals who are exclusively dedicated to activities in the primary sector can choose to issue their CFDI through a provider of certification and generation of CFDI for the primary sector.
• CFDI with add-on bill of lading: The use of a CFDI with a bill of lading supplement will be applicable as of 1 January 2022. Other modifications also apply.
• CFDI 4.0: Taxpayers may elect to issue vouchers using version 3.3, and for the CFDI that covers withholdings and payment information, version 1.0, for a specific time.
• CFDI for distributors of natural or oil gas: These distributors may continue to issue a daily, weekly or monthly CFDI for all the transactions conducted with the general public, until 31 December 2022.
• Controlling beneficiary: Rules establish the criteria for determining the condition of controlling beneficiary of legal entities, and the mechanisms to identify and maintain updated information about the controlling beneficiary.
• Accountant’s opinion on the merger and division of companies: A rule is added establishing that financial statements of companies involved in a merger or division must be presented no later than 31 March of the year immediately after the one in which the merger or division was carried out.
• Opinion of financial statements: Information of audited financial statements corresponding to fiscal year 2021 must be presented no later than 15 July 2022.
• Information on tax situation (ISSIF) for transactions with residents abroad: The rules are amended with regard to taxpayers who are required to present ISSIF for transactions carried out with residents abroad.
• Information provided to tax authority about cash deposits, financial system: Institutions that make up the financial system will provide information on taxpayers' cash deposits when the accumulated monthly amount exceeds MXN 15,000. The report is to be submitted no later than the last day of the calendar month immediately following the corresponding one.
• Reporting of information on financial intermediaries involved in the sale of shares: Financial intermediaries will present the information regarding the net gain or loss on the sale of shares, corresponding to fiscal year 2021.
• Option for unregulated multiple purpose financial companies to deduct interest: The rules address the ability to deduct interest on loans from employees, partners, shareholders or officials of the company.
• Withholdings from wages: Taxpayers required to withhold from wages or salaries paid must be reported on certain statements that will be pre-filled with the information from the payroll CFDI for the corresponding period.
• Notice of the sale of shares between residents abroad: There are new information reporting rules related to the sale of shares or securities that represent the ownership of goods in transactions involving foreign residents without a permanent establishment in Mexico.
• Donations to mitigate and combat COVID-19: A requirement is added so that donees can obtain a new certification regarding deductible donations for the following fiscal year.
• Assimilated to salaries with income above MXN 75 million: Pursuant to the tax reform for 2022, individuals who receive a salary exceeding MXN 75 million for the tax year have certain reporting obligations.
• Joint and several liability of legal representative: Under the 2022 tax reform, there is joint and several liability of a legal representative for taxes owed by a foreign resident abroad.
• Income tax incentive for the northern and southern border regions: Taxpayers that pay taxes under the simplified trust regime will not be eligible for the income tax incentives in the northern and southern border regions.
• Simplified trust regime for individuals: Taxpayers who wish to pay under this regime must submit an application no later than 31 January of the year in question.
• Simplified trust regime for legal entities: Legal entities that previously paid taxes under this regime may do so again provided that certain conditions are satisfied.
• Related-party information: Certain taxpayers are to report information about transactions with foreign related parties.
• Special tax on alcoholic beverages: Producers, packers, and importers of alcoholic beverages to must provide the type of alcoholic beverage, capacity in milliliters, alcoholic graduation in percentage among other information.
• Cigar and tobacco safety codes: The security codes must be printed on cases, packaging, wrappers or any other object that contains cigars or other carved tobaccos for sale in Mexico. .
• Electronic tags: Adjustments are made to the rules to incorporate electronic tags.

Read a January 2022 report (Spanish) prepared by the KPMG member firm in Mexico