RENEWAL OF AUTHORIZATION TO APPLY THE NORTHERN BORDER REGION ISR STIMULUS

12/2/2021

We remind you that To apply the incentives of the Northern Border Region Decree for fiscal year 2021, the following should be considered:

For the purposes of the SRI stimulus:

  • Taxpayers who claim apply the SRI stimulus for the first time, they must submit notice to the SAT no later than March 31, 2021, to be registered in the “Register of beneficiaries of the stimulus for the northern border region” (Article Seven of the Decree).
  • Taxpayers who, after the Decree enters into force, register in the RFC and establish their tax domicile in the northern border region or open a branch or establishment in said region, must submit the notice within the month following the date. registration or filing of the branch opening notice.
  • To taxpayers who already have authorization to apply the ISR incentive, we remind you that this authorization is valid during the fiscal year in which it was obtained, therefore those interested in renewing the registration authorization in the Register for 2021, must Submit a renewal notice no later than March 31, 2021 (Eighth Article of the Decree).

In these cases, the procedure to be carried out is the one provided in the file 1 / DEC-12 Notice of registration in the Registry of beneficiaries of the fiscal stimulus for the northern or southern border region”.

For the purposes of the VAT stimulus:

  • For taxpayers who already apply the VAT incentive, the Decree does not foresee to renew the notice of application of the stimulus, nor to carry out any additional procedure to continue applying it. This was confirmed by the SAT through the press release dated January 11, in which it states that these taxpayers They will be able to invoice with a rate of 8% VAT, as of January 1, 2021.
  • Taxpayers who start activities after the entry into force of the Decree, must present the notice of application of the fiscal stimulus within the month following the date of registration in the RFC or the notice of opening of branch or establishment (Article Twelfth of the Decree ).
  • In the case of resumption of activities or updating of obligations, the notice of application of the fiscal stimulus must be presented no later than the 17th day of the month following the date of presentation of said procedures.

In the latter cases, the procedure to be carried out is that provided in the file 3 / DEC-12 Notice to apply the fiscal stimulus regarding VAT in the northern or southern border region”.

The presentation of the registration and renewal notices can be done by entering the SAT minisite “Fiscal stimuli for the northern and southern border region” where you can also find all the information related to these incentives:

http://omawww.sat.gob.mx/EstimulosFiscalesNorteSur/Paginas/index.html

Notices can also be submitted directly through the league: https://zonafronteriza.sat.gob.mx/

As well as on the SAT page / RFC procedures / Tax incentives for border regions.