Mexico: Nuevas Obligaciones Fiscales En El Ejercicio Fiscal De 2015

A continuación se detallan algunas disposiciones que consideramos de su particular interés en relación con el cumplimiento de nuevas obligaciones fiscales en el ejercicio fiscal de 2015.

Información sobre operaciones relevantes:

Para dar cumplimiento a la obligación de presentar la información de las operaciones relevantes a que se refiere el artículo 31-A del Código Fiscal de la Federación, y de conformidad con el Resolutivo Noveno de la Séptima Resolución de Modificaciones a la Resolución Miscelánea Fiscal para 2014, los contribuyentes que realicen operaciones en el ejercicio fiscal de 2014 por las que se deba presentar la forma oficial 76 "Información de Operaciones Relevantes (artículo 31-A del Código Fiscal de la Federación), deberán cumplir con dicha obligación a más tardar el 30 de abril de 2015.

Sin embargo, de acuerdo con el Anteproyecto de la Segunda Resolución de Modificaciones a la Resolución Miscelánea Fiscal para 2015 publicada en la página de internet del SAT, los contribuyentes que realizaron las operaciones descritas en la forma oficial 76 durante el ejercicio fiscal de 2014, podrán cumplir dicha obligación a más tardar el 31 de diciembre de 2015, mediante la presentación de una sola forma oficial en la que se incluyan todas las operaciones realizadas en el ejercicio.

Asimismo, los contribuyentes distintos de los integrantes del sistema financiero en los términos del artículo 7 de la Ley del ISR quedarán relevados de declarar las operaciones cuyo monto acumulado en el ejercicio sea inferior a $60 millones.

En lo que se refiere a las operaciones por las que se deba presentar la forma oficial 76 realizadas en el ejercicio fiscal de 2015, la información sobre operaciones relevantes deberá presentarse conforme al siguiente calendario contenido en la regla de la Resolución Miscelánea Fiscal para 2015:

Declaración del mes: Fecha límite en que se deberá presentar:
Enero, febrero y marzo Último día del mes de mayo de 2015
Abril, mayo y junio Último día del mes de agosto de 2015
Julio, agosto y septiembre Último día del mes de noviembre de 2015
Octubre, noviembre y diciembre Último día del mes de febrero de 2016

Conforme a la regla del Anteproyecto de la Segunda Resolución de Modificaciones a la Resolución Miscelánea Fiscal para 2015 publicada en la página de internet del SAT, en relación con las operaciones realizadas en el ejercicio fiscal de 2015, los contribuyentes distintos de los integrantes del sistema financiero en los términos del artículo 7 de la Ley del ISR quedarán relevados de declarar las operaciones cuyo monto acumulado en el ejercicio sea inferior a $60 millones.

La información que se detalla en la forma oficial 76 no deberá ser presentada para los meses de 2014 y 2015 en los cuales no se hayan realizado las operaciones descritas en dicha forma oficial.

Envío mensual de la contabilidad electrónica:

Mediante el comunicado de prensa 043/2015 de fecha 6 de abril de 2015, el SAT extiende el plazo para entregar el catálogo de cuentas y la balanza de comprobación de los meses de enero y febrero de 2015 hasta el 30 de abril del mismo año, en vez de lo establecido en el Resolutivo Décimo de la Primera Resolución de Modificaciones a la Resolución Miscelánea Fiscal para 2015, la cual señala que dicha información deberá enviarse dentro de los primeros 3 días hábiles del mes de abril de 2015.

Quedamos a sus órdenes para cualquier duda o comentario en relación con el particular.

Originally published April 2015

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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