In this sense, it is proposed that procedure 295/SBB should only concern the modification of members and shareholders. It is therefore asked whether the competent authority has the right to request such notification, given that the reason for rejecting the company`s application is linked to its legal representatives and that the obligation to produce procedure 295/SBB is not provided for in customs legislation. What is reported to the Ministry of Finance when a taxpayer`s legal representative is replaced.” If the information of the legal representative in the RFC is not updated, you can file a dispute entitled “LEGAL REPRESENTATIVE PISE” and attach the documentation that will fulfill your legal representation with the requirements set out in the tax regulations. However, the conditions for registration in the register of importers and exporters are governed by the above-mentioned procedural instructions and are distributed as follows: since the tax obligations arising from the change of legal representative of the company are not very clear, since there is no information that must be provided to the tax authority in this regard, in any case, in addition to the possession of the relative notarial deed Recommended: Response of the SAT To the approach, the SAT responds to the following: Current official identification of the parent or guardian acting as representative of the minor notarial document designating the legal representative for tax purposes, in the case of foreigners residing abroad or foreigners residing in Mexico For the above, taxpayers are required to comply. At. To date, the instructions of procedures 6/LA and 7/LA of the EGFR for registration and re-registration in the register of importers in certain sectors are requested, as part of the additional requirements, to update the legal representatives, partners and shareholders who inform taxpayers of their procedures in the RFC database. in the Tax Characteristics section of the RFC in the Relations segment. Power of attorney accrediting the personality of the legal representative. This in cases where the personality is not recognized in the deed or in the founding document itself, are you a natural or legal person and have changed your tax residence? Inform the Tax Administration Service (SAT) and submit the notification of the change of tax address via the Internet or in the decentralized administrations of the tax administration (ADSC).
Analysis On the one hand, it is true that procedural instructions 6/LA and 7/LA demonstrate the obligation to ensure that legal representatives, partners and shareholders are up to date in the RFC database. On the basis of the provisions, this obligation is justified by the following paragraph: Written declaration of consent of the parents for one of them to act as representatives of the minor, signed by both parents and accompanied by a copy of their identity documents registered in the Federal Register of Taxpayers (RFC) for natural persons having the character of a legal representative, Partners, shareholders or partners of legal persons established before Fedatario Público and natural persons who own real estate whose operation is registered in a public document. In this vein, the 26th. this, published in the Official Journal of the Federation, the second resolution amending the General Rules of Foreign Trade for 2020 (RGCE), annex 1-A of which contains the procedure to be followed to update the legal representative; It should be noted that this procedure has been announced since the preliminary version published on 30 September, the foreign trade procedure sheets that examine it are as follows: however, this requirement does not mean that the information must be submitted in accordance with the 295 / SBB procedure, which, as mentioned at the beginning, is based exclusively on FMR 2.4.19. and, consequently, Article 27b(VI) of the CSF. Home > Administration > notifications on the change of legal representative before the SAT If it is necessary to change the legal representative for the processing of the electronic signature (FIEL), the new representative must go to the local directorate of services for the taxpayer to revoke the certificates so that the biometric data of the previous representative are removed from the system. When the electronic signature is generated in the system with the data of the new legal representative, the federal register of taxpayers of the new representative appears and on the same day you can generate your electronic signature. Procedure It is pointed out that an importing company processed a sectoral register of importers in the textile sector, which was rejected because it did not have up-to-date information from its legal representatives. In this context, the Autorité requested the Company to submit notification 295/SBB of Annex A-1 of the FMR 2020. This procedure is the opinion already discussed on the update of partners and shareholders, which, in accordance with Article 27 of the Tax Code of the Federation (SBB), must be submitted whenever a legal person changes in the shareholding structure. Despite the importance of changing legal representatives for a company, there is no specific provision to notify this change to the tax authorities. Even if the latter were not true, the statement made by the authority in point (c) of its reply is unknown.
Following this view, it is implausible for taxpayers to recognize the need to inform and update legal representatives if the document is not published.