Publication of the Federal Tax Miscellaneous Resolution (RMF) 2024: Significant Changes.

1. Elimination of Rules:

• Disappearance of rule 2.3.9., which referred to additional days for submitting the compensation notice.

• Disappearance of rule 2.3.10., related to the compensation of favorable balances generated until December 31, 2018.

2.Compensation and Refund:

• The Sixth Transitory Article establishes that compensation or refund must be made no later than January 17, 2024.

3.Numbering Modifications:

• Change of numbering from rule 2.3.12. to rule 2.3.10. regarding the facility to not submit the compensation notice.

4. Registration in the Workers’ RFC:

• Addition of rule 2.4.6., addressing the registration, resumption, and suspension in the Federal Taxpayers Registry (RFC) for workers.

5. Update of Information for Partners and Shareholders:

• Modification of rule 2.4.15. concerning the modification or incorporation of information for partners, shareholders, and legal representatives.

6. Global CFDI for RIF and RESICO INDIVIDUAL:

• Modification of rule 2.7.1.21., indicating that it is not necessary to elaborate the Global CFDI for the Simplified Incorporation Regime (RIF) and the Regime of Commission Services for Movable Goods (RESICO PF) in Mis Cuentas.

7. Continuation of Important Rules:

• It keeps the rule 2.7.5.6. regarding the deadline to correct the CFDI of Payrolls issued in 2023.
• Continuation of rule 2.8.1.4. related to Mis Cuentas: Accounting.

• Persistence of rule 2.14.14. on the reduction of fines for non-compliance with federal tax obligations.

8. Changes in Co-ownership and Lease of Real Estate:

• Modification of rule 3.13.20. to include co-ownership in business activities, with an emphasis on real estate leasing.

9. Changes in Co-ownership and Lease of Real Estate:

• Addition of rule 3.13.36., establishing a period of 2 months to enable the tax mailbox.

•  Addition of rule 3.13.37., establishing a period of 2 months to generate or renew the electronic signature.

10. Relevant Transitories:

• Persistence of rule 3.17.11. exempting salaried taxpayers from the obligation to file the annual ISR declaration.

• Fourth Transitory establishing fines for not enabling the tax mailbox starting January 1, 2025.

• Seventh Transitory extends the validity of the Carta Porte version 2.0 until March 31, 2024.

• Twelfth and Thirteenth Transitories granting facilities for the continued use of Mis Cuentas Factura Fácil and the issuance of the Global CFDI in the Hydrocarbons Sector until December 31, 2024.

11. Facilities for Religious Associations:

• Fourteenth Transitory: The facility remains for Religious Associations not to send the Mis Cuentas option notice, as long as they have submitted said notice previously. This measure seeks to simplify administrative procedures for already registered religious entities.

12. Procedure for Abandonment between RESICO LEGAL ENTITY and GENERAL LAW REGIME:

• Twentieth Transitory: The procedure for abandoning the Tax Regimes of Commission Services for Movable Goods (RESICO PM) to the General Law Regime (RGL) and vice versa is reiterated. This provision aims to clarify the process for taxpayers who need to make this change in their tax regime.

13. Changes Regarding Facilities for RESICO INDIVIDUAL:

• Disappearance of Deadlines: The elimination of deadlines for taxpayers under the Regime of Commission Services for Movable Goods (RESICOPF) to obtain the electronic signature and enable the tax mailbox is highlighted. This modification suggests a more immediate focus on administrative processes for this group of taxpayers.

Conclusion.

As experienced tax and legal consultants in Mexico, it is evident that the Federal Tax Miscellaneous Resolution (RMF) 2024 introduces significant changes that will directly impact the obligations and procedures of taxpayers. These modifications, published in the Official Gazette of the Federation on December 29, 2023, reveal a series of transformations and continuities that must be carefully analyzed.

In summary, these modifications require meticulous attention from taxpayers and tax professionals to ensure proper adaptation to new regulations. Anticipation and a detailed understanding of these updates are essential to avoid potential inconveniences and ensure efficient fiscal management in the year 2024.