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Requirements for the deduction "Payments through Third Parties"

Rule 2.7.1.12 RMF


For the purposes of articles 29 of the CFF, as well as 18, section VIII and 90, eighth paragraph of the ISR Law and 41 of its Regulations, taxpayers who make disbursements through third parties for goods and services provided to them, may make use of any of the following options:


I. When third parties incur expenses and the amounts thereof are subsequently reimbursed:

Requirements:

1) The third party must request the CFDI with the key in the RFC of the taxpayer for which the disbursement is being made, if this taxpayer is a resident abroad for tax purposes, the key in the RFC to which it refers will be entered in the CFDI rule 2.7.1.23. (XEXX010101000).

2) Taxpayers, where appropriate, will have the right to credit VAT under the terms of the Law of said tax and its Regulations.

3) The third party that makes the payment on behalf of the taxpayer, may not credit any amount of VAT that the suppliers of goods and service providers transfer.

4) Reimbursement of disbursements made on behalf of taxpayers must be made with a nominative check in favor of the third party who made the payment on behalf of the taxpayer or through transfers to their accounts by credit institutions or brokerage houses without changing the amounts consigned in the CFDI issued by the suppliers of goods and service providers, that is, for the total value including the VAT that, if applicable, would have been transferred.


II. When the taxpayer, prior to making the disbursements, provides the money to cover it to the third party:

Requirements:


1) The taxpayer must deliver the money through a nominative check in favor of the third party or through transfers to their accounts by credit institutions or brokerage houses.

2) The third party must identify in an independent account and solely dedicated to this purpose, the amounts of money that are provided to them to make disbursements on behalf of taxpayers.

3) The third party must request the CFDI with the key in the RFC of the taxpayer for which the disbursement is being made, if the taxpayer is a resident abroad for tax purposes, the key in the RFC to which it refers will be entered in the CFDI rule 2.7.1.23. (XEXX010101000)

4) In the case of payments made abroad, the vouchers must meet the requirements indicated in rule 2.7.1.14.

5) In case there is a remnant of money once the disbursements made on behalf of the taxpayer have been deducted, the third party must reimburse it to the taxpayer, in the same way as the money was provided.

6) The amounts of money that are provided by the taxpayer to the third party must be used to make payments on behalf of said third party or reimbursed to it, no later than the last day of the fiscal year in which the money was provided, except those amounts provided in the month of December that may be repaid no later than March 31st of the following year.


In the event that the term mentioned in the previous paragraph elapses, without the money having been used to make the disbursements or reimbursed to the taxpayer, the third party must issue an income CFDI for said amounts and recognize said income in its accounting in the same fiscal year in which the income was received.


The CFDIs that cover disbursements made by the third party must be delivered by the latter to the taxpayer on behalf of and in the name of which the disbursement was made, regardless of the fact that the third party may request them directly from the suppliers of goods or services or download them from the SAT Portal.


The foregoing, regardless of the obligation of the third party that makes the payment on behalf of the taxpayer to issue CFDI for the income received as a result of the provision of services provided to taxpayers, to which they must include the supplement "Identification of the resource and minutes of expenditure on behalf of third parties”, with which it will identify the amounts of money received, those disbursed on behalf of the taxpayer, the vouchers that support said disbursements and the remainder effectively reintegrated to the taxpayer.

The issuance of the CFDI with the complement "Identification of the resource and minute of expense on behalf of third parties" does not replace or relieve compliance with the obligations referred to in subparagraphs a) of section I and c) of section II of this rule.


Rule 2.7.1.42 RMF Payment of expenses through notaries public, customs agents or shipping agents


For the purposes of articles 29 and 59 of the CFF, as well as 18, section VIII, 90, eighth paragraph and 101, section IV of the ISR Law, public notaries, customs agents or shipping agents may prove that they are not accruable income for them, the amounts they receive from the taxpayers to make disbursements on their behalf to a third party for the payment of contributions, products, uses and their accessories, as well as goods and/or services, provided that they issue the CFDI for the income that they receive for the provision of services granted, with the supplement "Identification of the resource and minutes of expenses on behalf of third parties", referred to in rule 2.7.1.12. and also collect the supporting documentation that supports the expense, such as CFDI, official receipts, CFDI of operations with the general public or receipts issued by residents for tax purposes abroad without establishment in Mexico and, where appropriate, be reimbursed. effectively to the taxpayer.


The amounts provided by taxpayers to notaries public, customs agents or shipping agents, must:


• Be used by the latter service providers to make payments on behalf of taxpayers or, where appropriate

• They must be repaid to them no later than the last day of the fiscal year in which said amounts were provided to them.

• Those provided in the month of December that may be reimbursed no later than March 31 st of the immediately following fiscal year.


Otherwise, they must issue an income CFDI for the amounts that are not repaid before the end of the aforementioned term.


For the purposes of the provisions of this rule, the complement "Identification of the resource and minutes of expenses on behalf of third parties" is only informative for the tax authority, so it cannot be used by taxpayers to support deductions or accreditations.


When the taxpayer requires to support deductions or accreditations for the payments made through the notaries public, customs agents or shipping agents, he must state it at the beginning of the provision of the service, so that the notaries public, customs agents or shipping agents consider what indicated in rule 2.7.1.12., instead of the provisions of this rule.



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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