Mexico: Segunda Resolución De Modificaciones A La Resolución Miscelánea Fiscal Para 2015

Last Updated: 25 June 2015
Article by   Natera

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Hoy, 14 de mayo se publicó en el Diario Oficial de la Federación ("DOF") la "Segunda Resolución de modificaciones a la Resolución Miscelánea Fiscal para 2015" (la "Segunda modificación" o la "RMF", según corresponda), misma que entrará en vigor al día siguiente de su publicación.

En virtud de lo anterior, a continuación encontrarán un resumen de los aspectos más relevantes de dicha publicación.

A. Disposiciones Generales

Presunción de operaciones inexistentes o simuladas y procedimiento para desvirtuar los hechos que determinaron dicha presunción

Se precisa que cuando las autoridades fiscales presuman la existencia o simulación de operaciones amparadas en comprobantes fiscales emitidos por los contribuyentes1, podrán requerir información adicional al contribuyente, a fin de que éste la proporcione dentro del plazo de diez días contados a partir de que surta efectos la notificación, dicha información será valorada por la autoridad dentro de un plazo de cinco días hábiles contados a partir de que el contribuyente la haya portado, o bien de que se haya atendido el requerimiento. Posteriormente, la autoridad emitirá una resolución que deberá ser notificada al contribuyente dentro de un plazo máximo de 30 días siguientes a aquel en que se haya aportado la información y documentación, o bien se haya atendido el requerimiento. Transcurrido dicho plazo, la autoridad publicará un listado en el DOF y en la página de Internet del Servicio de Administración Tributaria ("SAT"), de los contribuyentes que desvirtuaron la presunción de operaciones inexistentes o simuladas (regla 1.3 de la RMF).

Anexos de la RMF

Se da a conocer el anexo que contiene la tabla que podrán utilizar las personas físicas que obtengan ingresos por la enajenación de inmuebles, para efectuar la actualización de sus deducciones (regla 1.8 de la RMF).

B. Código Fiscal de la Federación (Título 2)

De los Comprobantes Fiscales Digitales por Internet o Factura Electrónica (Capítulo 2.7)

Disposiciones Generales (Sección 2.7.1)

Facilidades de comprobación para contribuyentes dedicados a la construcción y enajenación de casa habitación

Se elimina como requisito para los contribuyentes dedicados a la construcción y enajenación de inmuebles destinados a casa habitación que opten por deducir las erogaciones por concepto de servicios parciales de construcción efectuados hasta el 31 de diciembre de 2014, la expedición a partir del 1 de enero de 2015 de comprobantes fiscales en los que se traslade, cobre y consigne en forma expresa y por separado el Impuesto al Valor Agregado ("IVA") del pago de dichas erogaciones (regla 2.7.1.35 de la RMF).

Contabilidad, Declaraciones y Avisos (Capítulo 2.8)

Disposiciones Generales (Sección 2.8.1)

Cumplimiento de la disposición de entregar contabilidad en medios electrónicos de manera mensual

Se precisa el procedimiento que deberán seguir los contribuyentes obligados a llevar contabilidad y a ingresar de forma mensual su información contable, a través de la página de Internet del SAT (regla 2.8.1.5 de la RMF).

Plazo para el envío de la contabilidad electrónica

Se prevé el diferimiento hasta el 30 de abril de 2015 del envío, a través del Buzón Tributario, del catálogo de cuentas y de la balanza de comprobación a que se refiere la regla 2.8.1.5 de la RMF en sus fracciones I y II, correspondiente a los meses de enero y febrero de 2015 (artículo Cuarto resolutivo de la RMF).

Plazo para el envío de la forma oficial 76 "Información de operaciones relevantes"

Se establece que los contribuyentes que hubieran realizado operaciones durante el ejercicio fiscal de 2014 por las que se encuentren obligados a presentar la Forma Oficial 76 "Información de Operaciones Relevantes (artículo 31-A del CFF)", deberán cumplir con dicha obligación a más tardar el 31 de diciembre de 20152 presentando una sola forma oficial en la que se incluyan todas las operaciones realizadas en el ejercicio (regla 2.8.1.16. y artículo Tercero resolutivo de la RMF).

Declaración Informativa de Empresas Manufactureras, Maquiladoras y de Servicios de Exportación (Sección 2.8.9)

Presentación de la DIEMSE

Se indica que tratándose de los contribuyentes que realicen operaciones de maquila3 y que presenten la Declaración Informativa de Empresas Manufactureras, Maquiladores y de Servicios de Exportación ("DIEMSE"), quedarán relevados de presentar el escrito en el que manifiesten que la utilidad fiscal del ejercicio, representó al menos la cantidad mayor que resulta de aplicar lo señalado en el artículo 182 de la Ley del Impuesto sobre la Renta ("LISR"), así como la información de sus registros contables detallados y los conceptos de remuneración exentos4, siempre que la información correspondiente se encuentre completa y debidamente requisitada (regla 2.8.9.2 de la RMF).

De las Disposiciones Transitorias del Decreto por el que se reforman, adicionan y derogan diversas disposiciones del Código Fiscal de la Federación publicado en el DOF el 9 de diciembre de 2013 (Capítulo 2.19)

Informe sobre la revisión de la situación fiscal del contribuyente

Se precisa para efectos del informe sobre la revisión de la situación fiscal del contribuyente5 que elabore un contador público inscrito, deberá revisar con base en pruebas selectivas la información que el contribuyente haya manifestado en las declaraciones informativas presentadas en cumplimiento de sus obligaciones fiscales debiendo revelar, en su caso, en forma expresa cualquier omisión, o bien, señalar que no observó ninguna (regla 2.19.6 de la RMF).

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Footnotes

1. En términos del artículo 69-B del CFF.

2. Para los efectos de lo dispuesto en la regla I.2.8.1.14 de la RMF 2014.

3. Conforme a los artículos 181 y 182 de la LISR.

4. De acuerdo con la fracción II del artículo primero del Decreto que otorga estímulos fiscales a la industria manufacturera, maquiladora y de servicios de exportación, publicado en el DOF el 26 de diciembre de 2013.

5. Establecida en los artículos 52, fracción III del CFF y 58, fracción III del Reglamento del CFF.

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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