RSM Bogarín

Today, December 28, 2011, published the Omnibus Tax surprisingly effective annually from January 1, 2012 to December 31, 2012. Soon be published an analysis of the main changes, however here are some interesting facts:

1. Taxpayers may consider that it complies with the requirement to submit the statement of operations information with customers and suppliers for the year 2011 when this Disclosure Statement of Operations with Third Parties (DIOT) for the full fiscal year 2012.
2. Extending the deadline to comply with the obligation to publish information on the transparency and the use and destination of the donations received for the year 2010, until next February 29, 2012.
3. Taxpayers may be issued until June 30, 2012, tax receipts under current schemes until 2011. Taxpayers benefiting from the facility under this Article shall apply the technical specifications laid down in Annex 20 of the RMF published in the DOF on September 23, 2010, may establish in the fields related to name, corporate name , tax domicile of the issuer and the office for which was imported, the expression "not applicable".
   
   For the purposes of the preceding paragraph, the taxpayers can issue tax receipts without incorporating the following requirements:
   
   
   1. The tax system that taxed under the Income Tax Law.
   2. The unit of measurement.
   3. Vehicle identification of the individual in the case of taxpayers meet their obligations through the coordinated and have opted to pay the tax individualmente.IV. The key vehicle as alienated version, in case of taxpayers engaged in the manufacture, assembly or distribution of new and imported cars to remain permanently in the northern border and in the states of Baja California, Baja California Sur and the partial region of the State of Sonora.
   4. The number, date and total amount of tax receipt that had been issued for the full value of the operation, in case of payment in installments.
   5. The manner in which payment was made and the last four digits of account number or credit card, debit, services or so-called electronic purses.
      
      
4. The tax authorities may not require tax receipts to meet additional requirements specified in the Federal Tax Code, its regulations or rules derived from the Code.
5. For the purposes of Article 29-A, Section VII, paragraph c) of the CFF, it is not possible to identify how payment will be made at the time of issuing the receipt and therefore not have the data of last four digits of the account number or credit card, debit card, service or so-called electronic purses authorizing the SAT, taxpayers may meet the requirements outlined in the sections of the tax voucher designated for this purpose, the term " not identified. "

Source: RMF 2012 published in the Official Gazette December 28, 2011