ANNEXES of the Miscellaneous Tax Resolution for 2021

Federal Official Gazette

On January 11th, 2021, the Secretariat of Finance and Public Credit (SHCP), published in the Federal Official Gazette  (DOF), these following annexes for 2021:

Annex 3 of the Miscellaneous Tax Resolution for 2021

  • The non-binding criteria of the tax provisions are disclosed
  •  Investments made by civil organizations and trusts authorized to receive deductible donations. (Repealed)
  • Deduction of frozen inventories. (Repealed)
  • Expenses incurred for commercial activities contracted to a Union. (Repealed)

Modification to Annex 5 of the Miscellaneous Tax Resolution for 2017

  • In accordance with section XII of rule 2.1.13., the updated amounts established in the articles that are specified in said rule are disclosed, which will come into force as of January 1, 2021.
  • The amounts of fines, infractions and penalties are increased
  • Updating of amounts established in the current Code (balances in favor, individuals or legal entities with business activities, deposits in bank accounts, fines)

• Annex 7 of the Miscellaneous Tax Resolution for 2021

COMPILATION OF NORMATIVE CRITERIA

Criteria of the CFF, ISR Law, VAT Law, IEPS Law, Federal Law of Rights, Federal Income Law, of the Hydrocarbon Income Law.

  • Fiscal Code, Fiscal credit. It is firm when the legal terms for its challenge have elapsed, there is a withdrawal from it or its resolution no longer admits any means of defense.
  • Updating of contributions, benefits and compensation of balances in favor of the taxpayer.
  • Conclusive Agreement. Concept of qualification of facts or omissions.
  • Benefits of treaties to avoid double taxation. Compliance with the procedural provisions for its application is necessary.
  • Tax residence. Ways to prove it. (Repealed)
  • Authorization to sell shares at fiscal cost. The company issuing the shares does not need to be incorporated in Mexico. (Repealed)
  • Maquila operation for the purposes of the Income Tax Law. Goods with which the transformation or repair processes must be carried out.
  • Maquiladora operation for the purposes of the IMMEX Decree. Percentage of machinery and equipment used.

Annex 8 of the Miscellaneous Tax Resolution for 2021

Rate applicable to provisional payments and Rates applicable to withholdings

Annex 8 of the Miscellaneous Tax Resolution (RMF) for 2021, which contains in its numeral 5, section B, the Rate applicable during the year 2021 for the calculation of the monthly provisional payments, that is, the amount of the Tax on the Income (ISR) that companies will withhold from the salary of their employees.

The employment subsidy table applicable to the rate was also released.

It is worth mentioning that in accordance with the provisions of article 152 of the Income Tax Law, the rates applied in the calculation of this consideration for individuals are updated in accordance with the inflationary increase when it exceeds 10% since the last occasion. that had been updated, that will imply that the withholding of the tax will be lower, which will favor more the people who are in the table with the lowest salaries

Annex 11 of the Miscellaneous Tax Resolution for 2021

The following catalogs are released:

Product type key catalogs

  • Catalogs of codes for generic names of alcoholic beverages and tobacco brands carved
  • Catalog of federal entity keys
  • Catalog of alcoholic graduation keys
  • Packaging keys catalog
  • Catalog of unit of measure keys

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