Artícle 1
ELECTRONIC WITHHOLDINGS BEGIN 2015
C.P.C. Daniel Medina Hernández QUADRUM
ELECTRONIC WITHHOLDINGS AND PAYMENT INFORMATION BEGIN IN 2015. Pursuant to the amendments to Article 29 of the Mexican Federal Tax Code (Código Fiscal de la Federación) published in the Federal Official Gazette (Diario Oficial de la Federación) on December 9, 2013, taxpayers required to issue tax receipts for the withholdings of contributions made must do so as from 2014 through electronic withholding and payment information documents (Comprobantes Fiscales Digitales por Internet or CFDI, for its acronym in Spanish), which is a document that contains the information of the withholdings and payments made by the taxpayers and that is comprised by a set of general information that is attached to the corresponding supplement. With respect to the supplements, these allow the addition of information to the CFDI, which is useful for tax authorities, depending on the line of business pursuant to Exhibit 20 to the 2014 Miscellaneous Resolution. For the Electronic Document that includes Withholdings and Payment Information, the supplements published in the Mexican Taxing Authority’s (SAT, for its acronym in Spanish: Servicio de Administración Tributaria) website are:
• • • • • •
Stamping. Transfer of Sheres. Dividens. Interest. Lease under a trust. Payments to foreigners.
• • • • • •
Prizes. Non - Comercial Trust. Retirement Plans. Mortgage Interests. Derivates Transactions. Financial Sector.
www.sat.gob.mx/informacion_fiscal/factura_electronica/Paginas/cfdi_retenciones_pagos.aspx
1 AMEXIPAC NEWSLETTER
CFDI THAT SUBSTITUTES THE WITHHOLING STATEMENT Taxpayers that make payments or issue receipts for any of the following operations are required to issue the corresponding CFDI: salaries, fees, lease, transfer of property, dividends, payments to foreigners, freights, commissions, among others. As from 2015, the CFDI will serve as a withholding certificate and taxpayers will not be required to submit to the SAT the informational withholding statement.
GOODBYE TO INFORMATIONAL STATEMENTS UNTIL 2016. Let’s remember that up to December 31, 2013, tax regulations established that printed forms had to be used to issue certificates of payments received and withholdings made, forms identified with number 37 for wages and salaries, and 37-A for all other concepts. Therefore, the term to submit the informational withholding statement and to deliver the withholding certificates corresponding to 2014 is due on February 16 and 28, 2015, respectively. Every tax change causes confusion, but the electronic withholdings will generally only attract benefits and give rise to the automation of processes, an important aspect in all companies. This contributes to the optimization of management process on tax matters, avoiding bottlenecks in this significantly important and delicate matter that interests us all.
I conclude inviting you to be prepared to be in the digital and tax vanguard. Remember that we find ourselves in a new digital era, where the use of new technologies is fundamental and necessary. We must bear in mind in each step that change will provide big benefits as taxpayers and as a nation.
AMEXIPAC NEWSLETTER
2
Did you know ?
3 AMEXIPAC NEWSLETTER
Special Collaboration
ELECTRONIC ACCOUNTING BEGINS
Benito Barragán Rangel CONTPAQI
WHAT ARE WE SENDING AND TO WHOM IS IT USEFUL?... We are all worried about filing our first reports on our electronic
We must also have at the SAT’s disposal the “Detailed
accounting, but,
Accounting”, as the SAT can request it at any time. Detailed
do we really know what we are sending?
accounting is comprised of three “reports” or “XML”, files:
Once we are aware of this, we will also be aware of what the tax authority can do with this information. We will be sending two “reports” or “XML” files to the SAT on a monthly basis:
1. Chart of Accounts 2. Account balance
1. Detailed journal entries (with the tax folio) 2. List of tax folios 3. Auxiliary of accounts What is important about the “accounting summary” is to consider that these files that are sent to the SAT are FINANCIAL information and contain certain tax information (required in memorandum accounts), and that the authority will decide, based
These two files are called “Accounting Summary”.
on this information, if we are “candidates” for an in-depth review, that is, if we must send the detailed accounting (any of the three reports).
5 AMEXIPAC NEWSLETTER
Under this scheme, nobody will be interested in
It is simple… we have to abide by or observe
having the tax authority up close (the farther
Financial Reporting Standards (FRS), that is, we
away from judges and doctors, the better), that
must comply with their regulations. If we do not,
is why the best thing to do will be to send the
our information would logically be inconsistent
accounting summary in the “correct form”.
and irrelevant and, therefore, it would not be “statistically correct” or appropriate to learn
But, what does this mean?
about our financial information. Hence we would
a) Monthly reports must be sent on time
be giving cause to the SAT to come closer, which
(complying with the forms and standards
nobody wants.
required by the authority), b) The accounting information that will be sent to the SAT has to be “reasonable”. As mentioned, monthly reports are used to make a very quick first analysis, with which the authority can become familiarized with the condition of the company. However, it is logical that if the information included in the monthly reports is or is detected as “unreasonable”, “inconsistent”, or simply, as we accountants say, does not add up, we would be inviting the authority to request more information and then we would face the risk of a digital audit. The question is … how can we avoid a digital audit? The answer is very simple: we have to have information that is statistically correct. This does not mean altering information (I would not recommend that, and less in a written public document). But then, what is “statistically correct” information?
The main change of paradigm that we must make with respect to our accounting information lies here: Accountants and businessmen have to give the importance that they SHOULD to financial information; if we do not, I assure you that the SAT, with its standardized scheme, will be able to, that is, the SAT will know better than we do the condition of our business and, as another partner of our company, will demand accounts… even if you do not see it. even if you do not see it.
AMEXIPAC NEWSLETTER 6
In the cover
7 AMEXIPAC NEWSLETTER
The offer of complementary services is consolidated among AMEXIPAC Members, which include:
• Services peripheral to the certification/stamping of electronic invoices: -Generation of documents. -Receipt mailboxes. -Verification of CFDIs received. -Mass cancelations. -High-volume stamping. -Extended storage and safekeeping. • E-commerce Integrations: -EDI solutions and applications. -System integration between customers and suppliers: purchase orders, delivery notes, payment receipts. -Web services integration, SFTP, OFTP, AS/2. -Inventory control. -Electronic product and services catalogues. -File format conversion. • Management Systems: -Implementation -Support. -Data migration. -Database development and support. • Paperless Office.
• Hardware Use Optimization
• Online Security: -SSL certificates. -Keeping information under STANDARD-151 (NOM-151) -Time stamping. -PKI infrastructures.
• Outsourcing of IT Services: -Data center services. -Service desk, user support. -Data migration. -Database development and support.
• Mobile Apps and Websites: -Interplatforms and devices. -Customers, suppliers, employees.
• Digital Marketing: -Market research. -Announcements and newsletters.
• Software Design and Development. • Payment and Financing: -Payment methods via Internet. -Online factoring.
The use of value-added services offered by AMEXIPAC Members supplements the management and operating needs of users of all sectors and economic levels, capitalizing online taxation benefits.
AMEXIPAC NEWSLETTER
8
In the cover
Thanks to the support and commitment of market leaders, AMEXIPAC has the efforts of the most outstanding technological and regulatory specialists in the industry. AMEXIPAC, through its working committees, has developed a series of standards observed by all its Members to differentiate their offer and to offer the best service experience to end users. PERSONAL DATA
OPERATING STANDARDS
Addenda are an optional element of
AMEXIPAC Members train 100% of
The operating standards were
Electronic Invoices that, if applicable, are
their personnel on the protection of
designed by the Association’s
included in the XML form to add non-tax
personal data directly at the
committees in answer to the need
information according to the business
Federal Institute for Access to
for clarifying the proper
practices observed. Usually, Addenda
Information and Protection of
technological operation and
include information related to the purchase
Personal Data (Instituto Federal de
regulatory observance forms with
order, supplier identification, delivery of
Acceso a la Information y
respect to the diverse
merchandise, among others.
Protección de Datos Personales or
interpretation of some applicable
IFAI, for its acronym in Spanish).
rules.
PUBLICATION OF ADDENDA
It is worth noting that the information
Also, they are committed to offer
contained in the Addenda does not form
maximum security in the treatment
There are two levels under this
part of the original chain and is not covered
of information of users.
section, distinguishing between
by the stamping seal as such is not tax
Consequently, the following
“Standards” for those practices
information, but rather commercial
guidelines were designed as key
that must be general and “Best
information.
compliance points, in addition to all
Practices” for those
applicable rules and regulations on
recommendations that may have
the matter.
legal exceptions in specific
AMEXIPAC Members gather the most
scenarios.
relevant Addenda of the market and are constantly developing these elements as
More Information at:
part of their value-added services that
amexipac.org/mandamientos.html
promote management efficiency and
More Information at:
accelerate business cycles.
amexipac.org/estándares-opera tivos.html
AMEXIPAC has defined a standard for publishing Addenda to establish a form that clearly and precisely specifies the minimum documentation requirements to function as an Addenda Implementation Guide for third parties.
More Information at: english.amexipac.org/addenda.html
9 AMEXIPAC NEWSLETTER
AMEXIPAC IN FIGURES
74%
of the market has chisen an AMEXIPAC Member as its reliable provider.
2.5 million taxpayers join the clients of AMEXIPAC Members.
More than half of the users of electronic invoicing in Mexico are served by a company of the Association.
OPERATION
4,500,000,000
Transactions stamped endorse AMEXIPAC Members. Source of statistical data: www.sat.gob.mx
AMEXIPAC NEWSLETTER 10
In the cover
AMEXIPAC MEMBERS
50%
of AMEXIPAC Members are among the ďŹ rst 30 operators with the most electronic invoice transactions in the country.
100
%
of the Members have personnel fully trained on personal data protection at the IFAI.
Members participate in the market through the statistical analysis of transactions and customers of authorized PAC companies that commercialize electronic invoice certiďŹ cation services to the general public.
11 AMEXIPAC NEWSLETTER
Article 2
WHAT IS THE STATUS OF THE AMPAROS FILED
AGAINST ELECTRONIC ACCOUNTING? Sergio Daniel López Fernández TSYS
DEAR MEMBERS AND FRIENDS As mentioned in previous lines, the amparos that were filed
This Case Law may be found under the following Title:
against the last tax reforms seek, through different criteria, to declare the unconstitutionality of the electronic account, which, as we all know, obligates taxpayers to enter electronically their accounting information on a monthly basis. Some associations of businessmen and taxpayers, advised by some firms and profession partners, decided to file several amparos against this new obligation. They considered that several human rights were being violated, mainly the principles of legality, legal security, and the principle of being dully grounded in law and fact, with which they could obtain a statement of unconstitutionality through a final and conclusive judgment. As a result of the foregoing and after most amparos filed in 2014 went through a long legal maze, the Second Chamber of the Supreme Court of Justice of Mexico in a Session held last November 26 resolved the contradiction of judicial precedents 277/2014, deciding that it was applicable to grant the stay of execution against the provisions that govern the obligation of taxpayers to enter their accounting information on a monthly basis through the website of the Mexican Taxing Authority (Servicio de Administración Tributaria); therefore, District Courts should start resolving the provisional stay of execution motion in this regard.
“STAY OF EXECUTION IN THE AMPARO PROCEEDING. IT IS APPLICABLE TO GRANT IT AGAINST THE APPLICATION OF ARTICLES 17 K AND 28, SECTION IV, OF THE FEDERAL TAX CODE (LEGISLATION IN EFFECT AS FROM JANUARY 1, 2014)”. It is very important for me to mention that the stay of execution granted is a “provisional stay of execution” where taxpayers that have already been notified of such stay will be protected and will be allowed not to enter electronically their accounting information on a monthly basis until the amparo proceeding is resolved on the merits. PThis is the current procedural status of the amparos filed against the electronic accounting. Let’s hope that the final judgment to this matter is a resolution that purports the growth of our country and that is in accordance with the purposes and goals established by this new government. I have nothing to say but thank you for your attention. I remain at your service.
AMEXIPAC NEWSLETTER
12
SAT Article
PAYROLL ELECTRONIC INVOICES WITH MY ACCOUNTS Compliance is easier than ever
MY ACCOUNTS, ELECTRONIC APP Available at the SAT’s Internet website, it allows taxpayers to
My Accounts enables taxpayers to keep control of the employee
keep record of their income and expense operations and to file
payroll in a simplified way, to make the automatic calculation of
their bimonthly returns in a more efficient way so they can
income tax that must be withheld to employees, or, where
expeditiously comply with their tax obligations. It also allows
appropriate, the subsidy for the corresponding position, to
taxpayers to issue invoices easily when they so require.
automatically determine the fees for the Mexican Social Security Institute (Instituto Mexicano del Seguro Social or IMSS, for its
With My Accounts they can also generate more easily and rapidly
acronym in Spanish) and the contributions for the National
the payroll of their employees and carry out all the operations of
Workers’ Housing Fund Institute (Instituto del Fondo Nacional
their businesses in one single place.
de la Vivienda para los Trabajadores or INFONAVIT, for its acronym in Spanish), and to generate the payroll tax receipt
Natural persons who can use My Accounts to generate payrolls
(electronic invoice) on a weekly or biweekly basis.
are those persons who perform business and professional activities, those under the Tax Incorporation Regime (Régimen de
Generating payroll electronic invoices with My Accounts is for
Incorporación Fiscal), lessors, or those that perform activities in
new employees hired since January 2014 with the minimum
the agricultural, livestock, fishing, or silvicultural sectors, as well
benefits established in the employment law and who are paid
as religious associations.
salaries and wages corresponding to weekly or biweekly periods.
When these types of taxpayers have employees, they must
Only the following information is required to generate the
register them with the Federal Taxpayers’ Registry (Registro
payroll with My Accounts: Federal Taxpayer Registry Code,
Federal de Contribuyentes) as their employees and then they
password (optionally, digital signature), employer registry
have to issue payroll slips to reflect the payments for services
number with the IMSS, premium and job risk class assigned
rendered, in addition to reporting these payments as part of their
according to the activity, as well as the Federal Taxpayer Registry
operating expense.
Code and social security number of each employee.
13
AMEXIPAC NEWSLETTER
MOBILE INVOICE MOBILE INVOICE ISSUE INVOICE
CONSULT INVOICE
CHART OF ACCOUNTS
CCATALOGUE OF CONCEPTS
Since it is easy to use, as of February 27 the My Accounts app records over:
19
million transactions
It is easy and quick to issue the payroll with this app.
AMEXIPAC NEWSLETTER
14
News
15 AMEXIPAC NEWSLETTER
AMEXIPAC NEWSLETTER
BOLETÍN AMEXIPAC
16