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Electronic Accounting
April 30, 2017
Taxpayers who, according to various rules of 2014, 2015 and 2016, who were required to keep accounts and enter their accounting information through the SAT Portal and who, by the date of entry into force of this resolution, have not sent their corresponding accounting information to any of the periods from January 1, 2015 to October 31, 2016, they may send the accounting information corresponding to the period in question no later than April 30, 2017. Pursuant to the provisions of RESOLUTION Miscellaneous Tax for 2017 and its annex 19 in thirty-fifth transitory published in DOF on December 23, 2016.
Notice Individuals
February 28, 2017
Option to use "My accounts"
Individuals will have the term until the last day of February 2017 to apply the clarification and choose to use the “my accounts” tool in accordance with rules 2.8.1.5. and 2.8.1.20 as long as the aforementioned taxpayers had not been obliged to keep and enter their electronic accounting in the SAT Portal as of January 1, 2015, for having obtained cumulative income greater than $ 4,000,000.00 (four million pesos 00/100 MN) during the 2013 financial year, or that in 2014, 2015 or 2016 have exceeded said amount.
Presentation of the notice of exercise of the option of legal entities to tax according to cash flow (March 10, 2017).
Presentation of the notice of exercise of the option of legal entities to tax according to cash flow
March 10, 2017
Regulation 3.21.6.3 of the First Advance Miscellaneous Resolution published by the SAT on January 31, 2017 extends the term to choose to present the notice of update of economic activities and obligations until March 10, 2017, so that people companies with income up to 5 million pesos and other requirements contained in article 196 of the LISR can be taxed with the option of accumulation of income with (cash flow) by companies.
Taxpayers who exercise the option after submitting the provisional payment for January 2017; In the provisional payment for the month of February 2017, they must accumulate the income from the months of January and February, and decrease the provisional payment that they have learned for the month of January.
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