They ‘unblock’ migration to Resico for people who were transferred to another tax regime

Taxpayers who under the simplified trust regime (Resico) paid lower taxes to the tax authority compared to Income Tax will be able to have this benefit again, announced Carolina Sepúlveda Tapia, decentralized metropolitan deputy administrator of taxpayer services.

In past years, the tax authority migrated some Resico taxpayers to another business and professional regime since article 113 of the Income Tax Law establishes that the exit of the regime occurs, since the taxpayer’s income exceeded 3.5 million pesos per year; because they are partners or shareholders of some legal entity or because they have failed to comply by not having a mailbox or electronic signature.

Those people who the authority migrated have the option of paying taxes again under the Resico retroactively, which means that if the authority changed their regime for the 2022 financial year, they will be able to request their return to the Resico with that same date. .

It is important because there were taxpayers who lost this benefit of having lower rates compared to the ISR,” commented the official in a conference held at the offices of the Decentralized Administration of Taxpayer Services, which is the largest SAT in the City. of Mexico in terms of attention to legal entities and large taxpayers.

If they do not want to do it retroactively, they will be able to do it in fiscal year 2025, submitting their notice in the first month of the year. Finally, those who find themselves in a means of defense, the authority will automatically return them.

At the same event, María José Ríos Cano, decentralized metropolitan administrator of taxpayer services at the SAT, highlighted that all the procedures that individuals need to do with the tax authority can now be carried out online, with the exception of the generation of the Federal Registry. of Taxpayers (RFC) and the e.firma.

“In matters of declarations, review of records, opinion of compliance, change of address, it is no longer necessary to go to the office with the signature and registration.

Another of the facilities that the SAT provides starting in October is that taxpayers with debts can regularize their tax situation through a series of payment facilities, which can be up to 36 installments and a reduction of up to 100 percent of the fine. Individuals and legal entities that present debts determined by the authority or with self-determined debts (declarations) can request payment in installments, reduction of fines and surcharge rates.

On the other hand, Ríos Cano explained that the SAT works together with the Ministry of Economy, on the general rules of foreign trade to avoid abusive practices by companies that import and sell merchandise on Internet sites, since it has been detected that they do not they pay taxes.

“The SAT is going to be more active in inspection and supervision so that abusive practices are reduced,” he said.