THIRD RESOLUTION OF MODIFICATIONS TO THE RESOLUTION MISCELLANEOUS FISCAL FOR 2020

24/12/2020

MAIN PUBLICATIONS IN THE DOF.

On November 18, the Third Resolution of Modifications to the Miscellaneous Fiscal Resolution for 2020 was published in the DOF. In this Resolution, the additions and modifications that were made in its preliminary draft and updates published on the SAT page were included, which were commented on in our Bulletins for the months of September, October and November 2020, which remain unchanged and refer to the following:

The reform of Rule 2.2.1 that establishes November 2, 2020 as a non-business day for the SAT.
The addition of Rule 2.12.15 that provides the way to clarify the requirements or invitation letters that taxpayers receive, which will be online through My Portal on the SAT page, in accordance with the provisions of procedure file 128 / CFF “Clarification of requirements or invitation letter of omitted obligations”.
The update of Chapter 11.5 “Of the Decree by which tax incentives are granted to encourage the use of electronic means of payment, published in the DOF on November 6, 2020” which includes rules 11.5.1 to 11.5.9 relating to the draw “The good end”.
The Second Transitory Article that grants an extension to the donees authorized to present until November 30, 2020 the “Report to guarantee the transparency of the patrimony, as well as the use and destination of the donations received and activities destined to influence the legislation” and the informative return established in article 86, third paragraph of the Income Tax Law, both corresponding to fiscal year 2019.
The Third Transitory Article that establishes that the authorized certifying bodies must issue at least one compliance certification to an authorized third party annually, setting the deadline of October 31, 2020.

In addition to the rules already mentioned, other rules were added and modified. Here is a summary of what we consider most relevant:

GENERAL DISPOSITION

RULE 2.1.39. Process to be observed to obtain the opinion of compliance with tax obligations

This rule is reformed to incorporate one more requirement, which the tax authority must review to generate an opinion on compliance with tax obligations, with 11 obligations in total. This obligation is directed to non-profit legal entities and refers to the fact that the authority will review the following:

eleven. The annual informative declaration of the income obtained and the expenditures made from the legal persons regime for non-profit purposes, in accordance with the provisions of article 86, third paragraph of the Income Tax Law, and the informative declaration to guarantee transparency, as well as the use and destination of the donations received and activities aimed at influencing the legislation, provided for in article 82, section VI of the Income Tax Law, rule 3.10.11 and procedure sheet 19 / ISR “Informative declaration for guarantee transparency, as well as the use and destination of the donations received and activities destined to influence the legislation ”, contained in Annex 1-A.

RULE 2.1.53. Payment of creditsdetermined prosecutors

This rule is added indicating For the purposes of articles 6, seventh paragraph and 65 of the CFF, that taxpayers who have tax credits determined and controlled by the tax authority, must request the FCF in accordance with what is indicated in the processing sheets 44 / CFF “Request of the Form for the payment of federal contributions for taxpayers registered in the RFC ”or 58 / CFF“ Request for the form for the payment of federal contributions for persons not registered in the RFC ”, contained in Annex 1-A, as appropriate.

OF THE ELECTRONIC MEDIA

RULE 2.1.16. Validity of the RIF taxpayer password

This rule is added to establish that The Password will be inactive when the authority detects that the taxpayers who pay taxes in the RIF:

I. In a period of two years, they fall into one of the following cases:

a) They do not have preponderant activity assigned in the RFC.

b) Have not issued CFDI, or

c) They have not submitted periodic statements related to their activities.

II. They have not made updates to the RFC when they have placed themselves in the legal assumptions to present the respective notices.

When the taxpayer is placed in any of the assumptions referred to in the previous sections and his Password becomes inactive, he will request the activation of the Password in accordance with the procedure sheet 7 / CFF “Request for generation, update or renewal of the Password ”, Contained in Annex 1-A.

OF THE DIGITAL TAX RECORDS

RULE 2.7.1.9. CFDI that may accompany the transport of goods

This rule is reformed to establish the new supplement “Carta Porte” that will be incorporated into the CFDI according to the following:

The owners of national merchandise will be able to prove the transportation of said merchandise transferred by land, sea, air or river, only by means of the printed representation of a transfer-type CFDI to which they must include the complement “Carta Porte”, which for such purposes is published on the SAT Portal
In the cases in which the transfer of merchandise is carried out through an intermediary or transport agent, the latter must issue the transfer-type CFDI in which it must include the complement “Letter Porte”.
Taxpayers engaged in the service of land, sea, air, river or cargo transportation, must issue the income-type CFDI that must contain the requirements established in article 29-A of the CFF, to which they must include the complement “Letter Porte” , which for such purposes is published on the SAT Portal.

The obligation to incorporate the “Carta Porte” supplement will become effective once the SAT publishes the aforementioned supplement on its website and the period of 30 calendar days referred to in rule 2.7.1.8 (Fifth Transitory Article) has elapsed.

Rule 2.7.1.47 is repealed., which pointed out the ease of requesting the CFDI by providing only the RFC, the foregoing by virtue of the cancellation of the instant billing scheme.

FACILITIES FOR THE TAXPAYERS OF THE REGIME

OF DIGITAL PLATFORMS

The following rules are amended to expressly include natural persons who obtain income through technological platforms (which are taxed in Title IV, Chapter II, Section III), in the facilities that they establish, in accordance with the following:

RULE 2.7.1.21. Issuance of CFDI through “My accounts”

It is reformed this rule to specify that the RIF taxpayers who may issue CFDI through “My Accounts” using their Password, are those whose income in the immediately preceding fiscal year or at any time during the fiscal year does not exceed 2 million pesos.

It is also clarified that the taxpayers of Title IV, Chapter II, Sections I and III may issue CFDI through “My accounts” using their Password, that is, taxpayers who obtain income through technological platforms, whose income in the immediately preceding fiscal year have not exceeded 4 million pesos.

RULE 2.7.5.5. Issuance of the CFDI for payroll by taxpayers who use “My accounts”

It is reformed this rule for Specify that they will be able to issue CFDI for the salaries that cover their workers or those who are assimilated to salaries through “My accounts” section “My payroll”, section “Payroll receipt” of the SAT Portal, the taxpayers of Title IV, Chapter II, Sections I and III, that is, taxpayers who obtain income through technological platforms are included.

RULE 2.8.1.5. “My accounts”

It is reformed this rule to specify that the RIF taxpayers who must enter the electronic application “My accounts” are those whose income for the year in question does not exceed 2 million pesos.

It is also established that taxpayers who pay taxes in accordance with Title IV, Chapter II, Sections I and III, that is, taxpayers who obtain income through technological platforms, which they have received in the immediately preceding fiscal year income in an amount equal to or less than 4 million pesos.

RULE 2.8.1.21. Facilities for individual taxpayers

It is reformed this rule to include to taxpayers who obtain income through technological platforms, who are taxed in accordance with Chapter II, Section III of Title IV, whose income from the immediately preceding fiscal year would not have exceeded 4 million pesos, in the ease of not complying with the following obligations:

Send electronic accounting and enter your information on a monthly basis accounting in terms of what is stated in article 28 of the CFF.
Present the Information on Operations with Third Parties (DIOT) referred to in the Article 32, section VIII of the VAT Law.

FROM THE CFDI CERTIFICATION PROVIDERS

Several rules of this section are reformed, in some cases the structure of the rule is modified without making substantive changes, in addition the following clarifications are established:

RULE 2.7.2.4. Requirements for CFDI certification providers to renew the validity of the authorization

The 90-day transition period is eliminated, establishing that Suppliers who have not renewed their authorization must comply with the obligations set forth in this rule, in the last two months of the year in which they should have submitted the authorization renewal notice.
The paragraph that established the execution of the guarantee granted in case of any breach of those indicated in this rule is eliminated.

RULE 2.7.2.8. Obligations of CFDI certification providers

The legal entities indicated in rule 2.7.2.1 are exempted from the obligation to have the guarantee referred to in the procedure sheet 112 / CFF. fraction III (dependencies and entities of the Federation, states and municipalities)
The obligation to keep a daily control of the certified CFDIs is added, as well as their sending to the SAT to ensure that all are received by it, and to keep said control at the disposal of the SAT at all times.

RULE 2.7.2.11. Warnings from CFDI Certification Providers

The warning previously provided for in section II, relative to errors of substance or form of the guarantee and other omissions related to the same guarantee, is eliminated, and this is included as a cause for revocation.

RULE 2.7.2.12. Reasons for revocation of the authorization as a CFDI certification provider

The cause previously foreseen in section V, relative to the breaches detected by the ACSMC of the AGCTI in matters of information technology, confidentiality, integrity, availability and security of the information established in the tax provisions, or in the validation process
established by rule 2.7.2.9.
It is added as a cause for revocation It does not have the guarantee in accordance with the requirements and specifications indicated in the 112 / CFF procedure sheet, or it presents errors of substance or form.

RULE 2.7.2.14. Requirements to be a provider of certification of issuance of CFDI through the acquirer of goods or services

It is added as a requirement to have obtained in the last verification of compliance with requirements and obligations related to information technologies, confidentiality, integrity, availability and security of the information referred to in rule 2.7.2.10., The official compliance document with respect to of the controls that must be accredited in said verification.

OF CERTIFICATION PROVIDERS AND GENERATION OF CFDI

FOR THE PRIMARY SECTOR

Several rules of this section are reformed, in some cases the structure of the rule is modified without making substantive changes or to standardize its content with the rules applicable to CFDI certification providers in general, In addition, some details are made according to the following:

RULE 2.7.4.3. Publication of data on the SAT Portal of certification providers and CFDI generation for the primary sector.

The way in which the SAT will release the data of those providers whose authorization has been revoked or not renewed is added:
In the case of revocation, during the five days after the one in which the notification of the revocation takes effect.

II. In the case of non-renewal of the authorization, during the five days after the end of the validity of the authorization.

III. In the case of the case of withdrawal of the authorization, during the five days after the date on which you requested to cancel the authorization.

RULE 2.7.4.5. Obligations and conditions to maintain the authorization to operate as a provider of certification and generation of CFDI for the primary sector

The obligation to keep a daily control of the generated and certified CFDIs is added, as well as their sending to the SAT to ensure that they are all received by it, and to keep said control at the disposal of the SAT at all times.

RULE 2.7.4.8. Requirements for the CFDI generation and certification provider for the primary sector to renew the validity of the authorization

The transition period is eliminated, establishing that Suppliers who have not renewed their authorization must comply with the obligations set forth in this rule, in the last two months of the year in which they should have submitted the authorization renewal notice. In addition, the obligations that must be fulfilled in the period of 60 days from the day following the one on which they cease to have the authorization are specified.

RULE 2.7.4.11. Reasons for revocation of the authorization to operate as a provider of certification and generation of CFDI for the primary sector

The cause previously foreseen in section V, relative to the breaches detected by the ACSMC of the AGCTI in matters of information technology, confidentiality, integrity, availability and security of the information referred to in rule 2.7.2.9.
In addition, this rule is restructured to include a procedure for revocation of the authorization of suppliers of certification and generation of CFDI for the primary sector, to standardize its content to that provided for in Rule 2.7.2.12 applicable to CFDI certification providers in general.

FROM THE PROVIDERS OF RECEPTION CERTIFICATION

OF DIGITAL DOCUMENTS

RULE 2.8.2.5. Requirements for providers of certification of receipt of digital documents to renew the validity of the authorization

The 90-day transition period is eliminated, establishing that Suppliers who have not renewed their authorization must comply with the obligations set forth in this rule, in the last two months of the fiscal year in which they should have presented the authorization renewal notice.
The paragraph that established the execution of the guarantee granted in case of any breach of those indicated in this rule is eliminated.

RULE 2.8.2.9. Warnings from digital document reception certification providers

The warning previously provided for in section II, relative to errors of substance or form of the guarantee and other omissions related to the same guarantee, is eliminated, and this is included as a cause for revocation.

RULE 2.8.2.10. Reasons for revocation of the authorization to operate as a provider of certification for the receipt of digital documents

The cause previously foreseen in section V, relative to the breaches detected by the ACSMC of the AGCTI in matters of information technology, confidentiality, integrity, availability and security of the information established in the tax provisions, or in the validation process established by rule 2.8.2.6.
It is added as a cause for revocation It does not have the guarantee in accordance with the requirements and specifications indicated in the 112 / CFF procedure sheet, or it presents errors of substance or form.
In addition, this rule is restructured to include a procedure for revocation of the authorization of suppliers of certification of receipt of digital documents, to standardize their content to that provided for in Rule 2.7.2.12 applicable to CFDI certification providers in general.
Finally, the possibility of executing the guarantee granted in case of any breach of those provided for in this rule is eliminated.

OF THE ISSUANCE OF CFDI BY CONCEPT OF PAYROLL AND OTHER WITHHOLDING

RULE 2.7.5.6. Violations committed by CFDI certification providers by not complying with the technological specifications determined by the SAT

This rule is reformed to include the procedure to impose fines for non-compliance with the technological specifications determined by the SAT, when sending CFDI to said decentralized body, in accordance with the following:

When the ACGSTME detects that the CFDI certification provider has updated any of the assumptions contained in Annex 29, it will establish the procedure to impose fines according to the following:

I. The ACGSTME will proceed to notify the provider of the behaviors that are configured in violation, requiring him to, within ten business days following the one in which said notification takes effect, state in writing what is appropriate to his right and display the documents, records and information that it considers pertinent to disprove the observed breaches, which may be attached on digital media (compact disc, USB memory, etc.).

II. Once the term referred to in the previous section has concluded, the ACGSTME will proceed to assess the documents, records and information exhibited by the supplier.

III. In the event that the supplier does not present documents, records and information to disprove the breaches notified during the term granted, or these are delivered after the end of the term, the documentation will be deemed not presented and the defaults.

IV. The ACGSTME will integrate a file that will begin with the request letter referred to in section I of this rule, to which it will attach the documentation offered by the provider.

V. Based on the elements in the file, the tax authority will notify the fine resolution with the capture line for payment or the non-existence of an infringement.

Installment payment

Rule 2.14.1. Request for payment in installments

This rule is reformed to specify that the request to pay in installments or in a deferred manner the omitted contributions and their accessories and / or the uses and their accessories other than those caused by the import or export of goods or services, whether determined by the authority or the that derive from the presentation of a declaration, it will be presented according to what is indicated in the procedure form 103 / CFF “Request for authorization to pay debts in installments or deferred”, or, where appropriate, through the means authorized by the SAT to the states

DISCLOSURE OF REPORTABLE SCHEMES

With the tax reform of 2014, a Sixth Title called “Disclosure of Reportable Schemes” was added to the Tax Code, in alignment with the recommendations of the BEPS project, which is intended to prevent international elusive practices. This title includes articles 197 to 202, which will enter into force on January 1, 2021,with the objective that the authority has timely information on aggressive tax planning schemes, as well as their users and promoters.

In accordance with the provisions of Title Six of the Tax Code, any reportable scheme that generates or may generate the obtaining of a tax benefit in Mexico and that has any of the characteristics listed in sections I to XIV of article 199 of the aforementioned code is considered. . It is also established that lThe information of the reportable schemes will be presented through informative statements, in accordance with the general rules issued by the SAT.

Based on the above, Chapter 2.22 is added to the RMF. “On the disclosure of reportable schemes”, which contains rules 2.22.1 to 2.22.28, which will enter into force on January 1, 2021 (First Transitory Article) and establish the following:

RULE 2.22.1. Informative statement to disclose generalized and custom reportable schemas

For the purposes of articles 197, 198, 200 and 201 of the CFF, tax advisers or taxpayers, as appropriate, must submit the “Informative return to reveal generalized and personalized reportable schemes”, in accordance with the procedure sheet 298 / CFF “Informative declaration to reveal generalized and personalized reportable schemes”, contained in Annex 1-A.

RULE 2.22.2. Complementary informative statement presented for modifications to the disclosed reportable scheme

For the purposes of the provisions of article 202 of the CFF, tax advisors or taxpayers who have submitted an informative return to reveal a reportable scheme in terms of rule 2.22.1., Will be required to inform the SAT of any modification, correction or updating of the information and documentation reported, in accordance with article 200 of the CFF, carried out after the disclosure of the reportable scheme, in accordance with the filing sheet 299 / CFF “Complementary informative declaration presented to reveal modifications to generalized reportable schemes and personalized ”, contained in Annex 1-A.

When tax advisors who filed an informative return to disclose a reportable scheme and, consequently, issued a certificate to release other tax advisers, and file a complementary informative return in terms of this rule, they must deliver to the tax advisors to whom they issued the release certificate referred to in rule 2.22.23., a copy of said declaration and its acknowledgment of receipt.

RULE 2.22.3. Complementary informative return submitted by tax advisers released from the obligation to disclose the reportable scheme.

For the purposes of article 197, sixth paragraph of the CFF, tax advisors released from the obligation to disclose a reportable scheme, who have the evidence referred to in rule 2.22.23., Who do not agree with the content of the informative return through which a reportable scheme was revealed, or, if they consider it necessary to provide more information, they may submit the “Complementary informative declaration to reveal generalized and personalized reportable schemes”, in accordance with the 300 / CFF “Declaration supplementary information to reveal generalized and personalized reportable schemes, presented by tax advisors released from the obligation to disclose the reportable scheme ”, contained in Annex 1-A.

Rules 2.22.4 to 2.22.22 establish the detailed information and documentation that must be attached to the informative returns referred to in the three previous rules, according to the characteristics of the scheme. listed in sections I to XIV of article 199 of the CFF and if it is considered generalized or personalized, according to the following:

Rule 2.22.4. Detailed description of the reportable scheme referred to in article 199, first paragraph, section I of the CFF.
Rule 2.22.5. Detailed description of the reportable scheme related to avoiding the application of article 4-B of the Income Tax Law, referred to in article 199, first paragraph, section II of the CFF
Rule 2.22.6. Detailed description of the reportable scheme related to avoiding the application of Chapter I, Title VI of the Income Tax Law, referred to in article 199, first paragraph, section II of the CFF
Rule 2.22.7. Detailed description of the reportable scheme referred to in article 199, first paragraph, section III of the CFF
Rule 2.22.8. Detailed description of the reportable scheme referred to in article 199, first paragraph, section IV of the CFF
Rule 2.22.9. Detailed description of the reportable scheme referred to in article 199, first paragraph, section V of the CFF
Rule 2.22.10. Detailed description of the reportable scheme referred to in article 199, first paragraph, section VI, subsection a) of the CFF
Rule 2.22.11. Detailed description of the reportable scheme referred to in article 199, first paragraph, section VI, subsection b) of the CFF
Rule 2.22.12. Detailed description of the reportable scheme referred to in article 199, first paragraph, section VI, subsection c) of the CFF
Rule 2.22.13. Detailed description of the reportable scheme referred to in article 199, first paragraph, section VI, subsection d) of the CFF
Rule 2.22.14. Detailed description of the reportable scheme referred to in article 199, first paragraph, section VI, subsection e) of the CFF
Rule 2.22.15. Detailed description of the reportable scheme referred to in article 199, first paragraph, section VII of the CFF
Rule 2.22.16. Detailed description of the reportable scheme referred to in article 199, first paragraph, section VIII of the CFF
Rule 2.22.17. Detailed description of the reportable scheme referred to in article 199, first paragraph, section IX of the CFF
Rule 2.22.18. Detailed description of the reportable scheme referred to in article 199, first paragraph, section X of the CFF
Rule 2.22.19. Detailed description of the reportable scheme referred to in article 199, first paragraph, section XI of the CFF
Rule 2.22.20. Detailed description of the reportable scheme referred to in article 199, first paragraph, section XII of the CFF
Rule 2.22.21. Detailed description of the reportable scheme referred to in article 199, first paragraph, section XIII of the CFF
Rule 2.22.22. Detailed description of the reportable scheme referred to in article 199, first paragraph, section XIV of the CFF

RULE 2.22.23. Proof of release from the obligation to disclose reportable schemes.

For the purposes of article 197, sixth and last paragraphs of the CFF, tax advisers who disclose reportable schemes in the name and on behalf of other tax advisors, must issue each of the latter a certificate of release from the obligation to disclose reportable schemes . The certificates referred to in this rule constitute an agreement entered into between individuals, therefore, the content and scope of the release of the aforementioned obligation is the responsibility of the tax advisers who issue and receive said certificates.

Likewise, a list of the data that the aforementioned certificates must contain is included in this Rule.

RULE 2.22.24. Mechanisms to avoid the application of Article 199 of the CFF

For the purposes of article 199, last paragraph of the CFF, it is considered that they are mechanisms that prevent the application of the referred article, among others, any plan, project, proposal, advice, instruction, recommendation or name that is granted, whether external express or tacit form, in order to materialize a series of legal acts, the purpose of which is to prevent any of the assumptions provided in article 199, sections I to XIV of the CFF or any of the paragraphs of said article from being updated.

For this purpose, tax advisers and taxpayers must disclose said mechanisms in accordance with the informative returns referred to in rules 2.22.1., 2.22.2. and 2.22.3., as applicable For its part, rule 2.22.25 establishes the information and detailed documentation that must be attached to said informative statements to consider that it is described in detail the mechanism related to avoiding the application of article 199, sections I to XIV of the CFF

RULE 2.22.26. Proof of non-reportable scheme or existence of legal impediment to disclose a reportable scheme

For the purposes of article 197 of the CFF, tax advisers who consider that a scheme that generates or will generate tax benefits in Mexico is not reportable in accordance with article 199 of the CFF by virtue of the fact that the plan, project, proposal or advice does not have any of the characteristics established in said article, or, because they consider that there is a legal impediment for the disclosure of the reportable scheme, they must issue a “Certificate of non-reportable scheme or existence of legal impediment to reveal a reportable scheme”, in accordance with file 301 / CFF “Evidence of a non-reportable scheme or existence of legal impediment to disclose a reportable scheme”, contained in Annex 1-A.

RULE 2.22.27. Request for additional information from tax advisers and taxpayers

For the purposes of article 201, last paragraph of the CFF and rules 2.22.1., 2.22.2. and 2.22.3., the tax authority may require the tax advisers or taxpayers additional information and documentation referred to in rules 2.22.4. to 2.22.22.

The tax advisor or the taxpayer must present the information and additional documentation required or, where appropriate, the statement, under protest of telling the truth, in which they indicate that they are not in possession of it, in accordance with the filing form 302 / CFF “Request for additional information to tax advisers and taxpayers”, contained in Annex 1-A.

In the event that the tax advisor or the taxpayer declares, under protest of telling the truth, that they do not have the information and additional documentation requested by the tax authority, they must state the reasons and reasons for this.

RULE 2.22.28. Informative statement to provide the data of the taxpayers to whom a generalized or personalized reportable scheme was marketed

For the purposes of article 197, eighth paragraph of the CFF, tax advisers must present the “Informative declaration to provide the data of the taxpayers to whom a generalized or personalized reportable scheme was marketed”, in accordance with the 303 / CFF “Informative declaration to provide the data of the taxpayers to whom a generalized or personalized reportable scheme was marketed”, contained in Annex 1-A.

MORAL PERSONS WITH NON-PROFIT PURPOSES

RULE 3.10.11. Information regarding the transparency of assets and the use and destination of donations received and activities aimed at influencing legislation

This rule is reformed only to replace the term “information related to transparency and the use and destination of donations received and activities aimed at influencing legislation” with that of “Informative declaration to guarantee the transparency of the patrimony, as well as the use and destination of the donations received and activities destined to influence the legislation”.

RULE 3.10.15. Reasons for revocation of the authorization to receive deductible donations

Sections IV and V of this rule are repealed, which established as causes for revocation of the authorization, the following:

IV. In two consecutive years, they fail to comply with the obligation to present the Report to guarantee transparency, as well as the use and destination of the donations received and activities aimed at influencing legislation “

V. In two consecutive years, they fail to comply with the obligation to present the informative return established in article 86, third paragraph of the Income Tax Law.

The reason for this change is that both obligations are provided for in Rule 3.10.4 and must be fulfilled annually for the authorization of the donees to continue in force.

FISCAL INCORPORATION REGIME

The following rules are amended to include individuals who obtain income through technological platforms (which are taxed in Title IV, Chapter II, Section III), in the exceptions to which they refer, according to the following:

RULE 3.13.14. Abandonment of the RIF

I know establishes that RIF taxpayers who also obtain income through technological platforms (Title IV, Chapter II, Section III) when they update their tax obligations reducing the obligations of the RIF may continue to pay taxes in the aforementioned regime, when these obligations increase again for the activities that are affected by the RIF and meet the requirement of the corresponding income amount.

RULE 3.13.23. Obtaining income other than those of the business activity does not imply leaving the RIF

It is noted that both for the purposes of article 111 and 112 of the Income Tax Law and in relation to rule 12.3.8 fourth paragraph, income other than those from business activity that is listed in this rule will not be considered for the limit of 2 million pesos to pay taxes in the RIF.

RULE 3.13.27. RIF taxpayers released from the tax mailbox

Natural persons who obtain income through technological platforms are included in the ease of being relieved of the obligation to carry out the process of enabling the tax mailbox and registration of communication mechanisms as means of contact.

This Resolution entered into force on November 19, 2020, except as provided for each rule in particular.