On December 28th, 2012 – the Fiscal Miscellaneous Resolution 2013 was published in the Federal Official Gazette and the main changes related to Fiscal Miscellaneous Resolution (RMF) (Acronyms in Spanish) 2012 are following presented:
- The elimination to levy tax by Microe internet portal, which was modified in the third modification to miscellaneous resolution 2012, is held.
- The non-working days from holy week are added.
- The technical card for the worker’s enrolment of 49/CFF to 42/CFF is modified.
- Address change notice by internet is eliminated as well as worker’s activities starting.
- The authority will cancel the Tax Registration Number by death when data related are provided and necessary documents.
- The option for not issuing monthly receipts is established, issuing only one by its entireness provided that such opinion is expressed.
- The notifications by internet’s state will be performed in the official internet web page from federal entities.
- Regarding used vehicle acquiring, assigned by individual, except for the ones performed by the people with professional and company’s activities, the requirement related to authorized fiscal deductions are protected with documents having the fiscal requirements, when:
I. A purchase/sales agreement is hold by written notice,
II. Assignment address is pointed out and keeps copy of its identification.
III. Fiscal notification copy issued by the person assigned by the first time from the corresponding vehicle is held.
- The incomes, to be considered to apply the corresponding regulations to individuals of the simplified regime, shall be the total incomes earn by the taxpayers, either considering accumulative incomes and exempts as well as the other incomes earn from forestry, fishing, agricultural.
- When the taxpayers fill the DIOT for fiscal year 2013, the clients and suppliers informative shall be considered as complied.
Should you require further information on this publication, do not hesitate to contact Felipe Domínguez P. ,CPA, Partner & Director of the Fiscal Area: fdominguez@oma.com.mx, or by telephone: + 52 (55) 3687 2700 ext. 2734; or María de Jesús Martínez, CPA – Tax Manager: mmartinez@oma.com.mx, or by telephone: + 52 (55) 3687 2700 ext. 2744.