Mexico: Modifications to miscellaneous tax resolution for 2022

Summary of modifications

Summary of modifications

The first resolution of modifications to the miscellaneous tax resolution for 2022 (resolución miscelánea fiscal para 2022) was published in the official gazette on 18 February 2022.

The miscellaneous tax resolution for 2022 was published in December 2021. Read TaxNewsFlash

The modifications are summarized as follows:

  • The cancellation of online digital tax receipts (comprobantes fiscales digitales por internet—CFDI) may be made no later than the month in which the annual income tax return corresponding to the fiscal year in which the aforementioned receipt was issued must be filed.
  • As in 2021, the issuance of CFDIs through the purchaser of the goods and services is allowed, provided that certain requirements and limitations are met. This facility will be applicable to individuals who are engaged, among others, in the following activities:
    • Agricultural, forestry, livestock, or fishing
    • Leasing real estate for the placement of panoramic and promotional advertisements
    • “Little” miners
    • Disposal of used vehicles
    • Collection of waste and materials for the recycling industry
  • Taxpayers may request the reduction of fines and the rate of surcharges when, derived from the exercise of powers of verification for a certain fiscal year, they modify the previous or subsequent fiscal years.
  • The accumulation factor for individuals for deposits or investments abroad applicable for fiscal year 2021 is 0.0000.
  • The infractions related to the authorization or updating of the means of contact of the tax mailbox will be applicable as of 1 July 2022 for taxpayers of the simplified regime of trust.
  • An extension (until 21 February 2022) was granted for taxpayers who must submit monthly, provisional, or final returns corresponding to the month of January of the 2022 fiscal year.

Read a February 2022 report (Spanish) prepared by the KPMG member firm in Mexico


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