Attention taxpayers: All . Action required: Stay updated
Dear Customer,
You are informed that on April 29, 2022, the Tax Administration Service (SAT) published in the DOF the THIRD Resolution of Modifications to the Miscellaneous Tax Resolution for 2022 and its annexes: 1-A, 3, 7, 14 and 23, which includes:
1. Obtaining income from pensions and retirement to be taxed in the Simplified Trust Regime.
2. Exception for legal entities to retain natural persons engaged in agricultural, livestock, forestry or fishing activities, who are exempt.
3. From the Decree on complementary tax incentives for automotive fuels, published in the DOF on March 4, 2022.
From the aforementioned Modification to the Resolution, the addition of rule 3.13.33 stands out, which establishes the exemption of legal entities from withholding 1.25% of ISR to natural persons engaged in agricultural, livestock, forestry or fishing activities, such as follow:
"...3.13.33. Exception for legal entities to withhold natural persons engaged in agricultural, livestock, forestry or fishing activities, who are exempt..."
When natural persons who are exclusively dedicated to agricultural, livestock, forestry or fishing activities carry out operations derived from these activities with legal entities, the latter will be relieved of making the 1.25% withholding for payments made to the aforementioned natural persons. The foregoing, provided that said income is exempt and in the CFDI that covers the operation, the natural persons indicate in the "Description" attribute, the following: "The income that covers this voucher is in the case of exemption to which it is refers to article 113-E, ninth paragraph of the ISR Law”.
Likewise, it is reiterated that the Forty-seventh Transitory of the Miscellaneous Tax Resolution for 2022, published in the DOF on December 27, 2021, is amended in relation to those taxpayers who issue the CFDI with a Carta Porte complement, extending its entry into force until September 30, 2022.
Said Resolution is in force until December 31, 2022, the facilities will be applicable for the entire fiscal year of 2022.
You can consult this information within the publication of the Official Gazette of the Federation, available at the following link:
Attention taxpayers: All .