Tax News Mexico April 2017

Transcripción

1 April 2017

2 Payroll Tax Receipt Complemento V.1.2

3 Payroll Tax Receipt (Complemento V.1.2) The Complemento has been in force since January 1, SAT gave an extension until March 31, 2017 to comply with the new requirements. If any payroll was issued with complemento V.1.1., they should have been issued again with Complemento V.1.2. There is no need to cancel any payroll issued with complement V.1.1. A guide published by SAT can be accessed in the following link: s/complementoscfdi/guianomina12.pdf 2017 Galaz, Yamazaki, Ruiz Urquiza, S.C. 3

4 New Tax Invoice CFDI V.3.3.

5 New Tax invoice (CFDI) In force beginning July 1, CFDI Version 3.3, published in Annex 20 of the Tax Miscellaneous Rules for There are new catalogs, to standardized the information to be included. A validation section is added to perform, among others, the date, time, subtotals, currency, total, place of issue, use and the RFC. In the form of payment check, transfer, etc. will be recorded. And in the method of payment, whether it was in installments or paid in full. The address of the receiver of the CFDI, is eliminated and will suffice to incorporate the zip code Galaz, Yamazaki, Ruiz Urquiza, S.C. 5

6 New Tax invoice (CFDI) The currency is now a required field. If national currency is used, MXN will be recorded, according to ISO In the field of place of expedition, it would no longer be necessary to incorporate the entity, would suffice with the zip code. There will be a new node to enter the use that will be given to the invoice (donations, funeral expenses, medical fees, returns, tuition, buildings, etc.). In the items for withholdings, would be required to include the detailed information (base, tax, rate and amount). A guide published by SAT can be accessed in the following link: Gu%C3%ADaAnexo20.pdf 2017 Galaz, Yamazaki, Ruiz Urquiza, S.C. 6

7 CFDI payment complemento CFDI V.3.3.

8 CFDI payment complemento In force beginning July 1, CFDI Version 3.3, published in Annex 20 of the Tax Miscellaneous Rules for Shall be incorporated into the CFDI issued by the receipt of installments, and also when paid in full. No negative values will be allowed There will be catalogs to indicate the form and method of payment, the currency, and the VAT rate. Will include an identifier number of the document related to the payment, which may be the fiscal folio or the digit of a digital document Other legal forms of payment are added Galaz, Yamazaki, Ruiz Urquiza, S.C. 8

9 CFDI payment complemento In the field of method of payment should be indicated if the payment is paid in full, initial payment and partial payments, partial payment and deferred If payment was made by check, transfer, credit card or electronic wallet The name of the bank account and the beneficiary, as well as the account number of both Taxes A guide published by SAT can be accessed in the following link: s/complementoscfdi/guia_comple_pagos.pdf 2017 Galaz, Yamazaki, Ruiz Urquiza, S.C. 9

10 Tax invoice (CFDI) Cancellation Process

11 Tax invoice (CFDI) cancellation process In force beginning July 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. Rule Tax Miscellaneous Rules for Galaz, Yamazaki, Ruiz Urquiza, S.C. 11

12 Tax invoice (CFDI) cancellation process In force beginning July 1, 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. 12

13 Upcoming due dates

14 Upcoming due dates April 20 April 30 April days after filing the annual tax return June 30 E-accounting compliance, regarding 2016 trial balance with adjustments (period 13) Annual Tax Return for individuals Extension to send the overdue e-accounting from previous years (January 2015 to October 2016) Profit sharing payment DIEMSE tax return filing 2017 Galaz, Yamazaki, Ruiz Urquiza, S.C. 14

15 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.