Tips_Fiscales

TAX CHANGES FOR FISCAL YEAR 2019

On December 28, 2018, the Federal Revenue Law for fiscal year 2019 was published in the Federal Official Gazette, effective as of January 1, 2019.

Said Law does not provide for new federal taxes or tax rate increases; also, tax laws were not subject to any tax reforms; and no “Tax Amnesty” was granted to taxpayers thereof.

Below you will find our comments regarding the substantial changes and additions to the respective tax provisions for fiscal year 2019.

TAX REFORMS FOR FISCAL YEAR 2019

Elimination of the benefit of offsetting recoverable balances from different tax liabilities

The option regarding the benefit of offsetting (on an “universal basis”) applicable to recoverable balances derived from different federal tax liabilities (Income Tax VS Value Added Tax), whether from their own tax liability or from withholding taxes to third parties, was eliminated.

Therefore, effective fiscal year 2019, taxpayers will only be able to offset their recoverable balances against those they must pay for their own tax liabilities, including ancillary charges (restatement for inflation and surcharges).

Elimination of the benefit of offsetting recoverable balances derived from VAT

The option regarding the benefit of offsetting applicable value added tax (VAT) recoverable balances against balances derived from different federal tax liabilities (VAT VS Income Tax) was eliminated, effective fiscal year 2019; therefore, taxpayers will only be able to credit their recoverable balance against their own VAT payable in subsequent months until its exhaustion, or request for a tax refund in full on such recoverable balance.

Benefit of offsetting recoverable balances from different tax liabilities generated up to December 31, 2018

Notwithstanding the above, the Mexican tax authorities issued a new rule or criterion that grants taxpayers the possibility to apply in 2019 the benefit of offsetting recoverable balances from different tax liabilities (VAT VS Income Tax; Income Tax VS VAT) generated up to December 31, 2018, against those recoverable balances for which no offsetting has been made or no tax refund has been previously requested.

Therefore, based on such rule, taxpayers may offset recoverable balances from their own tax liabilities generated up to December 31, 2018, against those taxes they must pay for their own tax liabilities derived from different federal taxes generated in 2019, including ancillary charges.

Also, the possibility to offset withholding taxes to third parties against taxpayers’ own tax liabilities is eliminated.

Withholding tax rate on interests paid by financial entities

Effective January 1 2019, the annual income tax withholding rate applicable to interests paid by financial entities to individuals and companies residents in Mexico is increased from 0.46% in fiscal year 2018, to 1.04% for fiscal year 2019.

Tax Incentives

Tax incentives applicable to income tax and the excise tax (against annual corporate income tax applied by taxpayers of different sectors) are the same (as in 2018) and shall continue in effect for fiscal year 2019, upon compliance with the specific tax requirements, as provided for in the Federal Revenue Law.

“Money Laundering” self-regularization program

The Tax Administration Service (known as “SAT”) shall publish within 60 days a series of rules for the implementation of a “self-regularization program” applicable to those taxpayers that carry out vulnerable activities, who have failed to comply with their obligations related to money laundering-prevention issues (known as “PLD”) from July 1st 2013 through December 31st, 2018.

Accordingly, taxpayers shall be able to regularize themselves regarding the aforementioned obligations without any penalties on the incompliance period; as well as the forgiveness of fines already determined, provided that prior authorization is granted by the SAT to join the program.

TAX INCENTIVES FOR THE NORTHERN BORDER REGION

On December 31, 2018, the Decree of Tax Incentives of the Northern Region of Mexico was published in Official Gazette intending to promote and develop an economic plan for this zone of the country; such Decree provides for the reduction of the income tax at a rate of 20% (in general terms) and the value added tax at a rate of 8%, by means of a tax credit for such purposes, applicable to business activities carried out by individuals, companies and permanent establishments located in the specified territories.

These tax incentives are effective from January 1, 2019, and shall be in force in fiscal years 2019 and 2020.

For further information regarding the tax reforms earlier described for fiscal year 2019, please contact.

Tips_Fiscales

VER TODOS

Tips_Fiscales

TEMPORALIDAD DE LA SOLICITUD DE DEVOLUCIÓN DE IVA EN PERIODO PREOPERATIVO TIP ...

Por regla general, se ha definido que las empresas que se encuentren en periodo preoperativo deberán presentar sus solicitudes de ...

Tips_Fiscales

MANUAL PARA ACUERDOS ANTICIPADOS DE PRECIOS DE TRANSFERENCIA TIP FISCAL NO. 542

El 28 de septiembre de 2022, la Organización para la Cooperación y el Desarrollo Económicos (OCDE) publicó el Manual para ...

Tips_Fiscales

¿SECUESTRO DE MARCAS? TIP LEGAL NO. 76

Desafortunadamente es muy común que terceros con mala intención, registren tu marca para posteriormente pedirte una cantidad de dinero a ...

Tips_Fiscales

POSTURA DEL SAT POR AMPAROS CONTRA EL USO DEL BUZÓN TRIBUTARIO TIP ...

Recientemente el SAT ha comunicado que desde el 2016 la Suprema Corte de Justicia de la Nación ha declarado constitucional ...

Tips_Fiscales

INAI IMPONE MULTAS A EMPRESAS EN MATERIA DE DATOS PERSONALES TIP LEGAL ...

El Instituto Nacional de Transparencia, Acceso a la Información y Protección de Datos Personales (INAI) informó que, en el primer ...

Tips_Fiscales

REQUERIMIENTO DE FISCALIZACIÓN A SERVICIOS ESPECIALIZADOS TIP FISCAL NO. 540

Recientemente el SAT ha dado a conocer a través de un comunicado, que en aquellos casos en los que el ...

Tips_Fiscales

CRITERIOS DE PRODECON ¿ORIENTADORES PARA EL PODER JUDICIAL DE LA FEDERACIÓN? TIP ...

En días recientes el Vigésimo Primer Tribunal Colegiado en Materia Administrativa en la Ciudad de México, emitió sentencia en un ...

Tips_Fiscales

CAMBIOS EN LAS MULTAS SUCEPTIBLES DE REDUCCIÓN TIP FISCAL NO. 538

Recientemente, el SAT ha dado a conocer una serie de cambios en materia de reducción de multas, a continuación, mencionamos ...

Tips_Fiscales

SÉPTIMA RESOLUCIÓN DE MODIFICACIONES RMF 2022 TIP FISCAL NO. 537

Recientemente se han publicado una serie de cambios a la Resolución Miscelánea Fiscal para 2022, entre los cuales destacamos los ...

Tips_Fiscales

REALIZAR OPERACIONES DE PRÉSTAMO O CRÉDITO INTERCOMPAÑÍA, ES UNA ACTIVIDAD VULNERABLE TIP ...

Si tu empresa realiza operaciones de mutuo u otorga préstamos o créditos, con o sin garantía, entre compañías del mismo ...

Tips_Fiscales

PRÁCTICAS INDEBIDAS DEL SAT RESPECTO A LA DE CANCELACIÓN DE RFC POR ...

En días recientes la Procuraduría de la Defensa del Contribuyente emitió un criterio relacionado con el trámite de cancelación de ...

Tips_Fiscales

TIP FISCAL NO. 535 PAQUETE ECONÓMICO 2023

En el Paquete Económico entregado el día de hoy por la Secretaría de Hacienda y Crédito Público al Congreso de ...

Tú y GL, trabajando juntos.

No sé, piénsalo.

Conoce nuestras vacantes en nuestro
facebook de talento

VER MÁS

Hagamos equipo

¿Más información?
Escríbenos a la siguiente dirección: O déjanos tus datos en el siguiente enlace:
Contacto
Oficinas
OFICINA central
Av. Insurgentes sur No. 863 piso 10
Col. Nápoles, Del. Benito Juárez,
C.P. 03810 Ciudad de México
Teléfono
52 (55) 9000 1450 / 9000 9497
OFICINA Monterrey
Ricardo Margáin No. 335
Torre I, Piso 5-511
Col. Valle del Campestre, C.P. 66265
San Pedro Garza García, Nuevo León
Teléfono
52 (81) 8000 5766