In accordance with article 27, section VI of the CFF, one of the obligations of legal entities is to present a notice in the RFC, through which they inform the name and password in the RFC, shareholders, associates and other persons. , whatever the name by which they are designated, that by their nature form part of the organic structure and that hold said character in accordance with the statutes or legislation under which they are constituted, each time any modification or incorporation is made with respect to to these, as well as reporting the percentage of participation of each of them in the capital stock, the corporate purpose and who exercises effective control, in the terms established by the Tax Administration Service.
Therefore, rule 2.4.15 of the RMF 2022 mentions the following:
For the purposes of article 27, sections A, section II and B, section VI of the CFF, legal entities must submit an application to the RFC in which they will inform the name and code of the RFC of the partners, shareholders or of the persons who have control, significant influence or power of command and of the common representatives of the shares issued by the legal person each time a modification or incorporation is made, in accordance with the procedure file 295/CFF "Request for modification or incorporation of partners , shareholders, associates and other persons who form part of the organic structure of a legal person, as well as those who have control, significant influence or power of command", contained in Exhibit 1-A, in accordance with the following:
• It is submitted within 30 business days following the day in which the assumption is made, via the internet.
• The tax situation before the RFC of the partners, shareholders, associates and other people who are part of the organic structure to be related must be "Active"
• The request must be promoted by the legal representative of the moral person, so it needs to have his e.firma
• The details of the partners and shareholders must coincide with those established in the articles of incorporation and indicate whether they have effective control of the company, as well as their percentage of participation.
• Attach the corresponding protocolized document.
Some changes presented by the update of this application derived from the modification to the procedure file "295/CFF "Request for modification or incorporation of partners, shareholders, associates and other persons who are part of the organic structure of a moral person, as well as as well as those that have control, significant influence or command power”, are:
• When the partner or shareholder is another legal entity, the identification of its legal representative must be attached as official identification.
• When the taxpayer has a single shareholder residing abroad and who is not registered in the RFC, the update request can be made, including as RFC, for legal entities “EXT990101NI1” and for Individuals “EXTF990101NI1”.
• Attach as official identification the official form 96, "relation of partners, shareholders or associates residing abroad", which can be obtained at the following electronic address: http://www.sat.gob.mx/normatividad/14307/ forms-and-fiscal-formats.
When there is more than one partner and shareholder and they are not registered in the RFC, an application must be submitted through "My Portal", selecting:
• Process "UPDATE SOC_ACC", attaching the official form 96.
• Addressed to: Decentralized Taxpayer Services Administration.
• Subject: Modification or incorporation of foreign partners, shareholders and associates
• Description: Notice of modification or incorporation of partners, shareholders, associates and other persons, who are part of the organic structure of a moral person, as well as those who have control, significant influence or power of command, when they reside abroad. and are not required to register in the RFC.
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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