As of the publication of rule 3.9.19 in the Miscellaneous Tax Resolution applicable for 2021, the following was stablished:

• “3.9.19. For purposes of Article 14 of the Income Tax Law, legal entities must submit their monthly provisional payments for the year by filing the income tax return for legal entities, in accordance with the provisions of rule 2.8.4.1.

• Said return will be pre-filled with the information of the income type tax receipts issued by the legal entities in the payment period.

• Additionally, the information corresponding to the provisional payments made previously and with information from the annual return of the immediately preceding fiscal year will be previously uploaded.

• In the event that the taxpayer requires to modify the pre-filled information obtained from the provisional payments or the annual return, the corresponding supplementary returns must be filed.

• Likewise, the information required by the application itself must be entered. Once the return has been completed, it must be sent using the e. Firma or Password”.

The Tax Administration Service (SAT), published on February 25, 2021, in the First Resolution of Modifications to the Miscellaneous Tax Resolution for 2021 in its third anticipated version, announced that, in the case of legal entities, provisional payments may only be sent through the e.firma.

Previously, there was the option of sending such provisional payments by means of the CIEC (Confidential Electronic Identification Key), made up of the RFC number of the company and a password created by the taxpayer.

Rule 3.9.19 of the RMF 2021 referred to in the first paragraph mentions that, once the return has been completed, it must be sent by using the e. Firma, in the case of provisional payments for legal entities of the general legal regime, so the option of using the CIEC to submit such payments is no longer available.

Taxpayers that are in the cases referred to in article 17-H with the exception of sections VI and VII of the Federal Tax Code, the Portable e.Firma service will be cancelled by the authority, and the taxpayer will have to carry out the procedure to obtain the service again, through the means established by the SAT. All the above in accordance with the provisions of rule 2.2.2. of the RMF 2021.

The authorities established that according to article Forty Ninth of the Miscellaneous Tax Resolution 2021, the provisions of rule 3.9.19, will be applicable until the declarations indicated in such rules are published in the SAT’s web page, therefore, the provisional payments must continue to be filed as they were being made in the R1 forms for legal entities.

For taxpayers who do not have their e. Firma yet, they can obtain it at any SAT office that provides the e. Firma service for legal entities. It is important to make an appointment before going and review the requirements requested by the authority. In case of renewal of the e. Firma you will be able to carry out the procedure online.

We suggest you to promptly resolve any situation related to your e. Firma, since due to the pandemic, the SAT’s appointment portal is overloaded.

We will be following the publication of the declarations indicated in rule 3.9.19, in order to make you aware of them.

We remain at your service for any question or clarification in this regard.