Fundamento Legal De No Presentar La Dim 2017

IV. If more than 40 000 records have been collected for all annexes, they shall transmit the information to each ADSC, in a removable storage unit (USB) or on CD, which shall be returned to the taxable person after the respective validations have been carried out. As regards Annex 4, this obligation exists if it exists in Article 76 of Policy Group VI LISR 2017. The old obligation (wages and equal pay) is no longer included in Article 99 of the ISR ACT for 2017. In accordance with Article 83 of the Act, the obligation for integrating companies to submit the declaration (DIM) with regard to the information in their integrated accounts has been established. In addition, if the taxpayer has filed the DIOT for all months of the year in question, it is not mandatory to submit the return of customers and suppliers. Notwithstanding the wording of the transitional provision in question, it is inferred from this that from 2017 taxpayers will no longer provide information relating to: there are tax obligations that must be fulfilled every year and that have somehow become a custom for taxpayers. For example, the presentation and delivery of information messages and retention protocols for 2017, which are currently causing a sensation in the fiscal union. This year will therefore be the last in which natural and legal persons required to submit the declaration will do so, since from 2017, the information transmitted to the authority via the DIM will be generated directly at the time of issuance to the CFDI. Based on the 2014 tax reform and the provisions on temporary validity, after the expiry of the period of validity of the transitional provision from 2017, it is no longer mandatory to comply with the information declarations and collection certificates mentioned above, so you do not have to send the annual informative declarations via the multiple information declaration (DIM) programs. in 2018 for the year corresponding to 2017.

To date, the SAT has not published the new DIM for the presentation of the INFORMATIVE explanations left for 2017. And the obligation to issue a certificate had the possibility of not issuing it in accordance with Article 16, Section A, Section VIII, of the LIF for the year 2017. Taxpayers may possibly submit one of the annexes contained in the programme to the DIM, as they are required to comply with this obligation regardless of the date on which they are required to comply with this obligation, without exception by attaching them to the relevant annex, to the information on the taxpayer`s general data and to the overall summary of the above-mentioned programme. In accordance with the LISR, there is still an obligation to submit certain information reports for the year 2017, which must be reported via the Multiple Information Declaration (DIM) electronic program available on the SAT portal (Rule, RMISC2018). To submit the specified attachments, the taxpayer must go to the SAT portal and download the DIM application, which can be found in the “Related Content” option. X. For the purposes of the obligation to submit declarations and information registers under Article 86 Sections III, IV, VIII, IX, X, XIV, 101, VI, 118, III, V, 143, last paragraph, 144 and 164 of the repealed Income Tax Act, this obligation must be fulfilled in accordance with the provisions of this Law. from January 1, 2014 to December 31, 2016. However, in the 2016 version, returns can be filed until 2018 The provisions relating to the temporary validity of the Income Tax Law, published in the Official Journal of the Federation on December 11, 2013, establish in Group X of the ninth transitional article the obligation to comply with the following informative declarations and collection certificates: from January 1, 2014 to December 31, 2016, i.e. shipping is still mandatory until 2017. The ninth transitional article of the SRI Law refers to the declarations and information files relating to Article 86 of the repealed SRI Law.

What happens to VAT withholdings for fees and leasing, does the DIM have to be submitted for these concepts or not? I should be grateful if you could clarify this situation. Under the current tax rules, it is no longer necessary to submit the other annexes to the DIM programme. III. In the event that up to 40,000 records have been collected, the file containing the information is displayed via the SAT portal. Similarly, the SAT sends taxpayers the electronic acknowledgement of receipt, which must include the transaction number, the date of registration and the digital seal generated by that body. This annex has not been in force since 2017 and contains information on the small taxpayers` regime. However, this was repealed and the tax formation regime came into force. In the last update to its tax calendar by the SAT on 14 February 2018, the obligation to provide data loans granted or guaranteed by residents abroad was included, but was treated as Legal Reference Group IV of Article 76 of the LISR, which is the correct Part VI of the same paragraph. In which© media is the information presented? Magnetic: For recordings with more than 40,000 datasets©, R In which media is the information presented? Magnetic: For recordings with more than 40,000 records, the information must be presented at each SAT desktop, in a removable storage unit (USB) or on CD, which will be returned to you after the respective validations. Online: To collect up to 40,000 records, information must be submitted online through this portal.