2a. RMISC 2022 ninth revision version

On October 31, 2022, the second version of the ninth resolution amending RMISC 2022, as well as its appendices 1 and 1-A, was published on the SAT portal, among the main changes are:

  • 5.19. Regarding the registration of cash deposits in the sense of number 55, section V of the ZISP, financial system institutions may consider the following information optional:
    • key in the RFC
    • client number
    • in the case of cashier’s checks, RFC of the acquirer
  • 5.21. change in reference to Schedule 1 of RMISC 2022
  • thirty-eighth transient. Taxpayers who decide to pay tax in RESICO-PF must have business activa no later than March 31, 2023 (before December 31, 2022)

Transient

  • “Informative return of monetary deposits” will be published on the SAT portal on November 1, 2022.
    For the year 2022, taxpayers will submit an information return monetary contributions for each month of the exercise, from December 1, 2022, in terms of what is established in rule 3.5.21. and the Thirty-second Transitional Article.
    For the purposes of Article thirty-third of the transitional period, in the case of information corresponding to the fiscal year 2021 and previous years, it must be presented through a monthly statement, and
  • Those who make payments under the wage and salary regime and who are required to issue CFDI for them, they can decide to issue them until March 31, 2023 in its version 3.3 with the addition of payroll in its version 1.2

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