Tips_Fiscales

TIP FISCAL No. 339

TAX REFORM BILL FOR FISCAL YEAR 2021

  • Interest withholding tax rate

The applicable income tax withholding rate on interest paid by the Mexican financial system is decreased from 1.45% to 0.97%, over the amount of the principal, in fiscal year 2021.

  • Tax incentives

Tax incentives related to the Special Tax on Production and Services Law or excise tax applicable against corporate income tax remain the same as in 2020; however, such tax incentives will be considered as taxable revenues for income tax purposes for fiscal year 2021.

  • Authorized entities to receive deductible donations

As of 2021, disbursements that are not supported by the respective tax invoice or which payment is made in cash in an amount greater than $ 2,000.00 will be considered as part of the profit sharing (income tax basis) for the members of authorized entities to receive deductible donations for income tax purposes.

Causes for revocation for authorized entities to receive deductible donations are described in detail; such as when those entities obtain revenues for more than 50% from activities other than those that constitute its main corporate purpose.

Donees entities that lose their authorization to receive deductible donations for income tax purposes must deliver all their assets to other authorized donees, and will begin to pay taxes as regular companies subject to payment of corporate income tax.

  • Digital platforms (digital economy)

Changes to the rules applicable to nonresident companies without a permanent establishment in Mexico which provide services through digital platforms are incorporated for value added tax purposes; among such rules is included the temporary blocking of Internet service to those platforms that fail to comply with certain tax obligations, such as the appointment of a legal representative and having a tax domicile in Mexico.

  • Business purpose reason (general anti-avoidance rule)

The consequences of not being able to prove or demonstrate business reason in a transaction may also give rise to criminal implications, such as tax fraud or felonies in connection with simulated operations.

  • Tax Invoice

Companies residents in Mexico are required to request the payment supplement supporting document or tax invoice whenever they acquire goods or services or when they lease goods, under deferred payments arrangements.

  • Keeping documentation on corporate restructuring

Companies resident in Mexico will be required to physically keep all documentation related to increase and decrease in capital stock in addition to the distribution of profits or dividends, mergers and spin-offs, sale or transfer of shares, during the life of the company; such documentation, among others, also includes meeting minutes, bank statements, financial statements, the capital contribution account, the net tax profit account, any accounting evidence in addition to working papers.

  • Joint and several liability

New assumptions of joint and several tax liability are introduced for Mexican companies that carry out transactions with nonresident related parties that may give rise to the creation of a permanent establishment for tax purposes in Mexico.

  • Refunds of recoverable balances

Refund requests of recoverable balances will be considered as not submitted to the tax authorities when companies that cannot be physically located in their tax domicile; in addition, the statute of limitations period will not be interrupted.

  • Cancellation of digital stamping on electronic invoices

New cases regarding the cancellation of digital stamping on electronic invoices for tax purposes are included, in connection with the presumption of simulated transactions carried out by companies (those that issue fake invoices) and the improper transfer of tax losses.

  • Temporary suspension of digital stamping on electronic invoices

A maximum period of 40 working days is now established to file the request for clarification for the temporary suspension of the stamping on electronic invoices for tax purposes; if such request does not take place within the aforementioned period, said digital stamping on electronic invoice will be definitively cancelled.

  • Conclusive agreements

The deadline for filing a conclusive agreement is now limited from the initial process of review and enforcement powers and up to within 15 days subsequent to the day in which the final resolution is issued, or the notice of observations, or the provisional resolution is notified, by the tax authorities.

  • Fines for non-compliance with transfer pricing rules

When a company resident in Mexico fails to comply with the documentation and information specifically requested for transfer pricing purposes, it will be regarded as an aggravating factor which may give rise to the imposition of higher fines or penalties.

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