On January 5 the Executive Branch published in the Official Gazette of the Federation two resolutions with annexes to the Miscellaneous Tax Resolution (RMF in Spanish) 2022. The first one includes Annexes 1, 3, 5 and 7. The second one includes Annexes 20, 25-bis, 26, 27, 29, 30, 31 and 32. Also the Tax Administration Service (SAT in Spanish) published multiple annexes of the General Foreign Trade Rules For 2022. The regulations are already in force.
Below are some of the main provisions of the annexes to the Miscellaneous Tax Resolution:
- Annex 1 includes all the forms to be followed to comply with tax obligations. This includes the forms for the declaration of payment of Income Tax on withholdings for the use of technological platforms, as well as the declaration of payment of Value Added Tax (VAT) for the provision of digital services.
- Annex 7 includes provisions to interpret the correct application of the RMF 2022. Thus, among other points, it clarifies that courier and package services will not be subject to VAT withholding.
- Annexes 20, 25-bis, 26, 27, 29, 30, 31 and 32 were also published. Annex 20 establishes the parameters that must be complied with when issuing a digital tax receipt by internet.
Below are some of the main provisions of the annexes to the General Foreign Trade Rules For 2022:
- Annex 2 includes the formalities that the private sector must comply with to carry out these operations, highlighting the 78/LA on application and renewal for registration in the Registry of Courier and Package Companies. They are already in force.
- Annexes 3, 4, 5, 5, 6, 7, 8, 9, 10, 11, 12, 12, 14, 15, 16, 17, 18, and 19 include the normative and non-binding criteria in foreign trade and customs matters that must be observed by individuals when performing foreign trade operations.