The SAT has introduced in the new 2022 regime a new guideline called the “Simplified Trust Regime.”
To obtain its benefits, you need to meet the following requirements:
- Be registered with the RFC.
- Have an electronic signature.
- Enable your Tax Mailbox (Buzón Tributario).
- Issue and request invoices through the SAT website.
- Also generate payment capture lines on the website.
With this, taxpayers will find their tax information pre-loaded when filing
returns, which will simplify the process.
Why is this regime beneficial?
The main advantage of the Trust Regime is that there will be minimum tax rates based on each taxpayer's income. Another benefit is that all invoices under this regime will automatically participate in the SAT's Buen Fin lottery, and no informational tax returns or electronic accounting will be required, as everything will be done automatically.
The regime will include a short-term investment deduction scheme. The deduction will depend on the type of asset and the amount invested. Taxpayers would be allowed to accumulate income and deduct expenses only when they are actually received and paid, in order to align with taxpayers' cash flows.
With the creation of this regime, the Fiscal Incorporation Regime (RIF), as well as the regimes for agricultural, livestock, forestry, and fishing activities, would be eliminated. If approved, taxpayers under these regimes would automatically transition to the new one.