Entities must comply with several obligations to report annually certain activities, operations, persons and amounts of transactions and withholdings. Many of these obligations were relieved since the CFDIs are in compliance with providing such information to the authority. The DIM application includes several annexes that allow compliance with those obligations that still exist. The following are the DIM attachments that we consider to be still mandatory and the date by which they must be filed.
Development
The following table shows the attachments still to be submitted and the date on which they will be submitted.
[simple_table cols=»Anexo,Nombre,Fecha» data=»Anexo 4, Información sobre residentes en el extranjero,15 feb.,Anexo 4,Pagos con retenciones al extranjero,15 feb.,Anexo 4, Préstamos de residentes en el extranjero, 15 feb.,Anexo 51,De los regímenes fiscales preferentes,15 feb.,Anexo 61,Empresas integradoras (Información de sus integrantes), 15 feb.,Anexo 9,Información de operaciones con partes relacionadas residentes en el extranjero,31 marzo o 30 julio con el dictamen quienes optaron por dictaminarse, Anexo 10, Operaciones efectuadas a través de fideicomisos,15 feb»]
Finally, the comment regarding those who are going to deduct some uncollectible accounts, since they will have to file through the Tax Mailbox, the "Notice regarding deductions for uncollectible accounts", with a deadline of February 15.
deductions of losses for uncollectible credits", with a deadline of February 15.
If you would like further information, please do not hesitate to contact your nearest Kreston CSM office.
nearest you.
1 Only those of the Preferential Tax Regimes and the Tax Integration Regime (formerly known as: Consolidation).
2 Ibidem
