FOURTH RESOLUTION OF AMENDMENTS TO THE RMF
Yesterday, May 24, 2011, after several versions as a blueprint, was published in the Official Journal of the Federation (DOF) Resolution of the Fourth Amendment to Omnibus Tax (RMF) for the year 2010, highlighting following:
- Are considered legal holidays, in addition to what is stated by Article 12 of the Federal Tax Code (CFF), 21 and April 22, 2011.
- The taxpayer may elect to submit through the website of the SAT, the notice of change of tax residence, the requirements are set 65/CFF tab called "Notice of change of tax domicile" contained in Annex 1 - In the RMF. Importantly, this procedure is considered filed when the SAT confirm the origin of mail processed no later than 5 business days.
- For purposes of personal tuition deduction, published in the Official Gazette dated February 15, 2011, tax receipts issued by private educational institutions shall conform to the following:
- Within the description of the service, you must specify the student's name and, where applicable, the CURP, educational level and indicate separately the services to be used exclusively for student teaching, as well as its unit value on the total amount entered on the voucher.
- When the person receiving the service is different from making the payment, you must include in the tax receipts the key to the RFC of the latter.
- VAT taxpayers sought to recover the amounts that are in his favor, using the Electronic Return Format (EDF) in "My Site" in the Internet page of the SAT. Taxpayers must be submitted prior to the date of filing the refund application, the Statement of Operations Information with Third Parties (DIOT) for the period for which such refund is requested.
- Shall be deemed fulfilled the obligation to ensure the information on the transparency of donations for the fiscal year 2009 for those taxpayers who have submitted the same no later than February 28, 2011.
- Extension of the deadline to May 19, 2011 for taxpayers required to use the new scheme of tax returns and payments for the period April 2011.
SAT PUBLICATIONS PAGE
A. New Version DIOT 2011 v.1.1.4 program to prepare and submit the Information Statement for Operations with Third Parties.
B. Submitted Date Reminder opinions and information alternative opinion.
| RFC BILLS | DELIVERY DATE |
| From A to F | 15 to June 20, 2011 |
| From G to O | 21 to June 26, 2011 |
| From the P & Z and | 27 to June 30, 2011 |
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.
