The Tax Administration Service (SAT) granted an extension to small taxpayers who have not yet activated the electronic signature to prevent them from being removed from the new Simplified Trust Regime (Resico).
Through the fifth resolution of modifications to the miscellaneous tax resolution for 2022 in its second anticipated version, announced the extension of the term that expired on June 30 to December 2022.
Thus, aesthetics, hardware stores, small shops, cafeterias, mini supermarkets, among others, whose annual income does not exceed 3.5 million pesos, will have more time to process the e.signature.
They had until June 30 and it would be mandatory as of July 1, 2022 in order to have the benefits offered by being in the Resico, with the payment of taxes of between 1% and 2.5% of their income, now they have six more months to activate the e.firma.
“For the purposes of article 113-G section II of the ISR Law, taxpayers who choose to pay taxes in the Simplified Trust Regime, must have an active e.signature no later than December 31, 2022”reported the SAT.
Who should obtain the e.signature?
The e.signature will be obtained by complying with the requirements and conditions established in the procedure sheets 105/CFF “Request for the generation of the e.signature Certificate for natural persons” and 106/CFF “Request for the renewal of the e.signature Certificate for natural persons”, contained in Exhibit 1-A.
It is established that taxpayers who start activities must comply with what is stated in the previous paragraph, at the latest within 30 calendar days following the date on which activities began.
warned that Taxpayers who do not comply with the provisions of this new provision will not be able to pay taxes under the Simplified Trust Regime.. For such purposes, the tax authority may assign the taxpayer the corresponding tax regime.
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