Notices of updated informationof partners or shareholders
Notices of updated information of partners or shareholders
Adjustments to the Federal Fiscal Code the last amendment to article 27 of the Federal Fiscal Code (CFF) incorporated several sections, in order to organize the obligations of taxpayers.
Specifically, section VI of section B sets forth the obligation for legal entities to file a notice providing the name and tax identification number of partners or shareholders, “every time there is a modification or incorporation” in connection to them.
For these purposes, rule 2.4.19 of the Tax Administrative Rules Resolution (RMF) for 2020 sets forth that the notice will provide the name and tax identification number of partners or shareholders every time there is a modification or incorporation, according to form 295/CFF “Notice of updated information of partners or shareholders” (“Aviso de actualización de socios o accionistas”), contained in Appendix 1-A, within a 30-business day term after the date in which the relevant hypothesis, before the Decentralized Administration for Services to Taxpayers.
Consequently, if there has not been a modification or incorporation related to the partners or shareholders during 2020, there should not be an obligation to file the notice, until such hypothesis is incurred.
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