ANNEXES TO THE RMF 2010
On December 31, 2010, were published in the Official Journal of the Federation (DOF) various annexes of the Third Resolution of Modifications to the Omnibus Tax Bill (RMF) 2010. Annexes were published:
RESUME ACTIVITIES THE SAT
Offices and services suspended by the Tax Administration Service (SAT) restart operations after January 5, 2011.
STATEMENTS AND PAYMENTS SERVICE
Service Statements and Payments start since 2009 to make interim and final payments from taxpayers, but at the end of 2010, have gradually been incorporating the following sectors:
- Loscontribuyentesdelsectorfinanciero.
- Sociedadesmercantilescontroladorasycontroladas.
- Corporations Title II of the Income Tax Law, which declared the last fiscal year statements have been included in taxable revenues equal to or greater than 500 million pesos.
- The Legislature, the Judiciary of the Federation and the centralized public administration, in terms of the Organic Law of Federal Public Administration.
- Losorganismosconstitucionalmenteautonomos.
- Commission Federal de Electricidad, the Mexican Social Security Institute and Institute of Social Security and Services for State Employees
For the Year 2011 will incorporate taxpayers who are subject of excise duties on production and services (IEPS) and must use the service returns and payments from February 2011 to present interim and final payments for the month of January same year and subsequent
Background: DOF December 31, 2010 and website of the SAT
This news flash was prepared by the Fiscal Committee of the firm, for the purpose of providing general information. In case of any real and concrete interpretation, you are encouraged to contact your local tax specialist to request your advice.
RSM Bogarin, SC is a member of the RSM International network. The RSM International network is a network of independent accounting and consulting FIRMS, Each of Which practices in Its Own right.The RSM International network is not legal entity A Separate Itself In Any jurisdiction.
