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WMTA Breakfast meeting April 14, 2009

WMTA Breakfast meeting April 14, 2009. Héctor Silva. FIEL . The validity period of the Advanced Electronic Signature (FIEL) is two years. S ome of the possible consequences of not reactivating on time : Suspension of the register of importers.

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WMTA Breakfast meeting April 14, 2009

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  1. WMTABreakfast meetingApril 14, 2009 Héctor Silva

  2. FIEL • The validity period of the Advanced Electronic Signature (FIEL) is two years. • Some of the possible consequences of not reactivating on time: • Suspension of the register of importers. • Necessary to file the audit tax report (dictámen fiscal) • No access to the file of the company in the SAT portal. • No authorization for tax refunds.

  3. Invoice • Invoice approved by the SAT shall be used by the taxpayer, within a maximum of • two years. • Althoug this period may be extended fullfiling certain requirements, the normal • procedure will imply the need to void unused invoice and print new ones. • The rule also applies to the invoices from suppliers to claim a deduction

  4. Foreign stockholders or shareholders notice • Foreign stockholders must be registered with the tax ID registry (RFC), unless the foreing stockholders or shareholders of mexican corporations file with the tax authorities within three months following the end of each year a list of partners, shareholders, which indicates its domicile, residence and number of tax Tax ID.

  5. Financial Statements • For taxpayers required to file a Tax Audit Report per Article 32-A of the Tax Code must include within the agenda for the Shareholders' General Meeting a resolution on the approval of the Tax Audit Report filed during the year. The obligation shall be deemed satisfied if the Assembly relating to shareholders is distributed and read out the report on revision of the tax referred to in paragraph III of Article 52 of the Tax Code Federation.

  6. Internet Compensation • You can now file a Notice of Compensation by Internet. When compensating taxes, the required compensation form may now be sent by Internet. • Stepstofollow are: • Downloadtheelectronic 41 format. • Fill out the electronic format • Entertothesection “Mi Portal” with FIEL or CIEC • Select the services or applications, then select Submit Application and Notice of Compensation • It is important that attach to the case file *. zip format which prepared its 41 annexes and other requirements as appropriate. • Send and get your folio number.

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