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1 Headline Verdana Bold Tax News June 2017

2 DIEMSE

3 DIEMSE filing Applicable to all maquiladoras for Income Tax purposes according article 182 of the Law. - For maquiladoras complying with APA (Advance Pricing Agreement). - For maquiladoras complying with SH (Safe Harbor) Due on June Galaz, Yamazaki, Ruiz Urquiza, S.C. 3

4 DIEMSE filing (2) The tax return contains, among other, the following information: IMMEX number Name of the foreign resident which the maquiladora carries out the maquila operations Information originated from the annual tax return. Monthly VAT computation. Monthly VAT refunded by tax authorities Galaz, Yamazaki, Ruiz Urquiza, S.C. 4

5 DIEMSE filing (3) The tax return contains, among other, the following information: List of other revenues (complying with Miscellaneous Rules ) different to maquila services such as: o Cafeteria charged to employees o Lost uniforms, id s, instruments charged to employees o Leasing to related parties o Shared services rendered to related parties 2017 Galaz, Yamazaki, Ruiz Urquiza, S.C. 5

6 DIEMSE filing (4) The tax return contains, among other, the following information: Information regarding the compliance of article 181 section IV of the Income Tax Law, in relation to carry out maquila services with at least 30% of machinery & equipment property of the foreign resident. o Source: pedimentos. o Computation according Miscellaneous Rule o Must not include molds, instruments, tools and other equipment not focused on production Galaz, Yamazaki, Ruiz Urquiza, S.C. 6

7 Other tax issues

8 DISIF Filing Due on June 30. According article 32-H of Federal Tax Code, applicable to: Taxpayers with taxable revenues in 2015 of $709 million pesos (approximately of $40 million dollars), that are not filing the auditor s tax statutory report (SIPRED). Foreign residents with permanent establishment. Any person that has transactions with residents abroad, except: Those who carry out transactions with residents abroad with less than $30 million pesos (approximately of $7 million dollars), may choose not to file it Galaz, Yamazaki, Ruiz Urquiza, S.C. 8

9 VAT refunds For taxpayers requesting a VAT refund, tax authorities are carrying out focused reviews on freights: Those starting in and ending in the US, where VAT should be taxed at 0%. Those starting in the US and ending in, where VAT should not be charged at all. The tax authorities are denying any VAT paid in these cases. The suggestion is to review if your freight suppliers are charging VAT in these operations, and check your past and future situation. For U-Turn trips, starting and ending in, VAT should be charged at 16% Galaz, Yamazaki, Ruiz Urquiza, S.C. 9

10 Payroll Tax Receipt (Complemento V.1.2) The Complemento is in force since January 1, The suggestion is to review the full compliance to secure the deduction of payroll. All 2017 payroll tax receipts must have a CFDI with version V Galaz, Yamazaki, Ruiz Urquiza, S.C. 10

11 Tax invoice (CFDI Version 3.3) In force beginning July 1, An extension was given until November 30, to keep using Version 3.2 As of December 1, 2017, the only valid version to issue electronic tax invoices will be version Galaz, Yamazaki, Ruiz Urquiza, S.C. 11

12 CFDI payment complemento In force beginning July 1, An extension was given until November 30, only to taxpayers issuing CFDI Version 3.3. Taxpayers issuing CFDI in Version 3.2. will be compelled to attached the Complemento de Recepción de Pagos. Shall be incorporated into the CFDI issued by the receipt of installments, and also when paid in full Galaz, Yamazaki, Ruiz Urquiza, S.C. 12

13 Tax invoice (CFDI) cancellation process In force January 1, When the issuer of a CFDI wants to cancel it: The issuer will send to the recipient of the CFDI cancellation request through the tax mailbox. The receiver must manifest through its own tax mailbox, within the next 72 hours, the acceptance or denial of the cancellation of the CFDI. SAT will consider that the receiver accepts the cancellation of the CFDI if after the deadline, it does not make any manifestation Galaz, Yamazaki, Ruiz Urquiza, S.C. 13 Rule Tax Miscellaneous Rules for 2017

14 Tax invoice (CFDI) cancellation process The issuer of a CFDI can cancel it without permission of the receiver in the following cases: CFDI covers income for up to MXP$5,000 (USD$238 approx.) Payroll concept Expenses concept Transference concept (for freights only) CFDI issued to RIF taxpayers. CFDI issued by SAT s online tool "Mis Cuentas" in the Factura Facil app CFDI regarding withholdings and payment information. CFDI issued in operations conducted with the general public. CFDI issued to residents abroad. When the cancellation takes place within 72 hours immediately after its issue. Rule Tax Miscellaneous Rules for Galaz, Yamazaki, Ruiz Urquiza, S.C. 14

15 Upcoming due dates June 30 June 30 July 15 DIEMSE tax return filing DISIF filing Auditor s Statutory Report 2017 Galaz, Yamazaki, Ruiz Urquiza, S.C. 15

16 Héctor Silva Tax Partner +52 (664) Blanca Montaño Tax Senior Manager +52 (664) Deloitte se refiere a Deloitte Touche Tohmatsu Limited, sociedad privada de responsabilidad limitada en el Reino Unido, y a su red de firmas miembro, cada una de ellas como una entidad legal única e independiente. Conozca en la descripción detallada de la estructura legal de Deloitte Touche Tohmatsu Limited y sus firmas miembro. Deloitte presta servicios profesionales de auditoría, impuestos, consultoría y asesoría financiera, a clientes públicos y privados de diversas industrias. Con una red global de firmas miembro en más de 150 países, Deloitte brinda capacidades de clase mundial y servicio de alta calidad a sus clientes, aportando la experiencia necesaria para hacer frente a los retos más complejos de los negocios. Cuenta con más de profesionales de Deloitte están comprometidos a lograr impactos que trascienden. Tal y como se usa en este documento, Deloitte significa Galaz, Yamazaki, Ruiz Urquiza, S.C., la cual tiene el derecho legal exclusivo de involucrarse en, y limita sus negocios a, la prestación de servicios de auditoría, consultoría fiscal, asesoría financiera y otros servicios profesionales en México, bajo el nombre de Deloitte. Esta publicación sólo contiene información general y ni Deloitte Touche Tohmatsu Limited, ni sus firmas miembro, ni ninguna de sus respectivas afiliadas (en conjunto la Red Deloitte ), presta asesoría o servicios por medio de esta publicación. Antes de tomar cualquier decisión o medida que pueda afectar sus finanzas o negocio, debe consultar a un asesor profesional calificado. Ninguna entidad de la Red Deloitte, será responsable de pérdidas que pudiera sufrir cualquier persona o entidad que consulte esta publicación.

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