Morelia; Michoacán.- With the approval of the Fiscal Miscellaneous, the commitment not to increase taxes is confirmed, that those who do not tax do so, the Tax Administration System (SAT) is strengthened with new legal instruments to combat tax evasion and avoidance, so that through the application they will increase the federal collection, considers Carlos Torres Piña, Federal Deputy, President of the Housing Commission.
Tax revenues of 6 trillion 262 billion pesos by 2021 are estimated and investment will be directed, among other priorities, to health emergency care, expanding and strengthening the health system’s capacities. In addition, to deepen and expand social programmes and promote the restoration of employment and economic activity
Measures taken to prevent the leakage of tax resources include: blocking digital platforms, which fail to comply with withholding and paying taxes for three months; blocking internet access to digital service providers residing abroad who default on withholding and payment of ISR withholdings.
The tax authority is allowed to use technological tools in the exercise of its actions, which must be duly assigned in the visitation order, keeping absolute reservation of the material collected. Visitors are also empowered to assess the evidence exhibited by taxpayers to contrast irregularities.
Torres Piña indicated that foundations or companies authorized to receive donations obtaining more than 50 percent of their income from activities, not related to their social object, will lose their permit. Forecasts are also established to prevent these entities from engaged in lucrative activities; for the same reasoning, a catalogue of grounds was provided for the revocation of the permit.
In the supplementary quota schemes applicable to those for automotive fuels, the proposal to add additional IEPS quotas for petrol and diesel was eliminated.
A reform of the Federal Law on Rights was also approved for mining companies to maintain the accreditation of the 50% right of extraction against the payment of income tax (ISR).
It also authorized an additional 6% rate to radio spectrum dealers and included a table to be paid by dealers, depending on the location by region and service states.
Societies or associations that grant scholarships, as well as those dedicated to scientific, technological and environmental research, those of preservation and reproduction of species in protection and endangered may be taxed under the Moral Persons Regime for Non-Profit Purposes, provided that they are authorized to receive donations.