Last Friday, October 11, 2024, the Second Resolution of Amendments to the Miscellaneous Tax Resolution for 2024 and Annexes 1, 1-A, 3 was published in the Official Gazette of the Federation and will become effective the day after its publication.
However, it is worth mentioning that these modifications were more formal than substantive and that they do not affect the taxpayers’ activity, since they only change the form and/or application form that must be duly completed in order to carry out the procedures described below.
Rule 2.11.6, sections I and IV.
Early settlement of the debt with installment payment agreement.
“They must obtain the FCF (line of capture), in accordance with the provisions of processing form 103/CFF “Request for authorization to pay debts in installments or deferred payment”, contained in Annex 1-A.”
Paragraph I: It is indicated that, in order to settle a debt in advance through an installment payment agreement, taxpayers must obtain a FCF (Ficha de Captura Fiscal). This must be done in accordance with the instructions found in processing form 103/CFF, which details how to request authorization to pay debts in installments or deferred payments. This sheet is contained in Annex 1-A.
“The authority will deliver the FCF (line of capture), through the means of contact indicated by the taxpayer in accordance with processing form 103/CFF “Request for authorization to pay debts in installments or deferred”, contained in Annex 1-A.”
Paragraph IV: It is established that the tax authority will deliver the FCF through the means of contact indicated by the taxpayer. This is also linked to the Ficha de Trámite 103/CFF, which establishes the procedure to obtain the FCF.
This rule only adjusts form 103/CFF, since previously form 294/CFF contained in Annex 1-A was used, of which, in turn, paragraphs I and IV are modified, respectively.
Rule 2.14.4. – Reduction of fines and application of surcharge rate for extension when compensation is inappropriate
“Paragraph II: For these purposes, they shall file a declaration under oath that they comply with the requirements set forth in form 198/CFF “Request for reduction of fines and application of surcharge rates due to extension”, contained in Annex 1-A.”
“Paragraph IV: Once the requirements referred to in this rule and the processing form 198/CFF “Request for reduction of fines and application of surcharge rate for extension”, contained in Annex 1-A, are complied with, the tax authorities will reduce the amount of the fines for violation of the tax provisions for improper offsets by 100% and will apply the surcharge rate for extension determined in accordance with article 8 of the LIF, for the corresponding term.”
The rule only adjusts the number of the processing form to make the request, establishing form 198/CFF “Request for reduction of fines and application of surcharge rate for extension”, contained in Annex 1-A, as the one indicated to carry out the procedure.
Previously you had to use the 199/CFF form. Now it is only modified by the 198/CFF form.
Rule 2.14.8. – Application for reduction of fines pursuant to Article 74 of the CFF“Paragraph I: For the purposes of Article 74 of the CFF, taxpayers requesting the reduction of fines must submit their request through the tax mailbox accompanied by a written document that complies with the requirements indicated in form 149/CFF “Request for reduction of fines pursuant to Article 74 of the CFF” contained in Annex 1-A.”
“Paragraph II: When the application does not comply with all the requirements indicated in the processing form, the tax authority will require the taxpayer to submit the missing information and/or documentation or any other that is considered necessary within a period of ten days, with the warning that, in case of failure to submit it within said period, the application will be considered as not filed.”
The rule simplifies the procedure and eliminates the option of the processing form 200/CFF and 199/CFF, it makes an adjustment in the wording to refer to a singular request.
Previously it was possible to use the 200/CFF forms for taxpayers subject to verification powers and 199/CFF only as a request for reduction of fines.
Now it will only be allowed if the requirements of the processing form 149/CFF are complied with.
Rule 2.14.10. – Percentage reduction of fines in accordance with Article 74 of the CFF for taxpayers subject to verification powers who choose to self-correct.
“The filing of the request for reduction of fines must be made in accordance with the form 149/CFF “Request for reduction of fines pursuant to Article 74 of the CFF”, contained in Annex 1-A, indicating the total amount payable and the amount for which the reduction of fines is requested pursuant to Article 74 of the CFF and, if applicable, the request for payment in installments.”
Before this modification to the miscellaneous tax resolution, the processing form was number 200/CFF and now it is form 149/CFF “Request for reduction of fines according to article 74 of the CFF”, contained in Annex 1-A.
At Grupo de la Vega, we are committed to our clients to analyze in detail each of the cases that arise.
If you require more information, please contact us and we will be glad to answer your questions.
GCV Asesores Profesionales, S. C.
