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Main changes of the Seventh Amendment to Miscellaneous Tax Resolution 2022 and its Annex 1-A

  • 2.3.2. Balances in favor of ISR of natural persons

A paragraph is added to indicate that the provisions of article 22, fifth paragraph of the CFF will not be applicable (the request for refund will be deemed not submitted when the domicile is not located), in the case of taxpayers who only pay taxes in terms of the wages and salaries system, in which case, your request for refund will be considered submitted regardless of the situation of your fiscal domicile.

  • 2.14.5., 2.14.6., 2.14.7., 2.14.10., 2.14.12. and 2.14.13. related to the forgiveness of fines

Among the main changes are:


Added to these assumptions for the inadmissibility of the reduction of fines:


a) In the case of taxpayers who have not filed the annual income tax return corresponding to the last fiscal year or, as the case may be, the corresponding complementary returns, in both cases, if required to do so.

b) Failure to comply with the obligation that gave rise to the imposition of the fine.

c) Adjustments to the 10% fine reduction percentages.

d) The conditions for the reduction of fines to take effect in accordance with article 74 of the CFF are adjusted.


  • Reforms are made to Annex 1-A on "Fiscal Procedures"


  • Transients related to Letter of porte

The Forty-seventh of the RMISC 2022 is modified, to indicate that for the purposes of the provisions of articles 84, section IV, subsection d) and 103, section XXII of the CFF, it is understood that they comply with the provisions of the tax provisions, those taxpayers who issue the CFDI with a consignment note complement until December 31, 2022 (before September 30) and this does not have all the requirements contained in the "Instructions for filling out the CFDI to which the consignment note complement is incorporated ”, published on the SAT portal.



The full document is attached for download:


DOF -Septima Resolucion de Modificaciones a la Resolucion Miscelanea Fiscal para 2022 y su
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Download • 2.02MB


We inform you that this information provides general information based on the current laws and regulations, and in case of an individual report, be sure to receive advice from an expert before handling it.

Reproduction, partial or full distribution without the approval of Doowoo Accounting S de RL de CV is prohibited.


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