The opinion of the Fiscal Miscellany was approved in general with 260 votes in favor, 218 against and zero abstentions.
Changes approved
Among the changes for the following year are the creation of the Simplified Trust Regime, which is dedicated to individuals and companies with lower incomes.
This provision specifies that the credits, deductions and returns pending to apply are referred to in the annual declaration for fiscal year 2022 and not in the first six months of this year, this to allow individuals to opt for this new regime. In addition, it is specified that the amounts to be registered will be according to the income already billed.
The obligation for the young people over 18 years of age to register with the Federal Taxpayers Registry (RFC) of the Tax Administration Service (SAT), but with the precision that they must register under the heading of natural persons without economic activity, “such registration will not give rise to tax obligations, it will not give rise to the application of sanctions,” said Luis Armando Melgar Bravo, president of the Finance and Public Credit Commission.
With regard to retirement savings, the exception of the application of the global deduction limit is maintained, to complementary contributions made directly to the complementary contributions subaccount, to personal retirement plan accounts, or to voluntary contributions made to the subaccount. of voluntary contributions, explained the deputy.
Taxpayers who are natural persons, who exclusively dedicate themselves to agricultural, livestock, forestry or fishing activities are also exempted from paying the ISR, provided that the amount of their income does not exceed 300,000 pesos per year.
Differences
Ildefonso Guajardo, a PRI deputy, former federal secretary of the Economy and a member of the Finance Commission, explained that his bench voted against because there are elements that do not encourage the generation of opportunities to create jobs.
“They included the regularization of chocolate cars, regularizing these, not only gives expectations for the future that it is correct to import illegal cars, they also reduce effective solutions for the mobility of people,” said Guajardo.
He explained that in 2013, 600,000 units of chocolate vehicles entered the border. And after implementing measures to discourage the importation of these in 2017, the figure dropped to 150,000. Due to these measures, new car sales went from one million to 1.7 million that same year, “however the crisis and this type of decision affects the rising middle and lower classes,” he added.
The person who was Secretary of the Economy during Enrique Peña Nieto’s six-year term was against the provision, which will affect airlines, of not claiming VAT refunds for the provision of services abroad.
For his part, Héctor Saúl Téllez, from the PAN parliamentary group, considered that the openness that took place in the open parliament was insufficient, since hardly a day was dedicated to listening to representatives of civil society, businessmen and academics.
He explained that the PAN group voted against the ruling, as they consider that the economic package does not encourage investment or job creation.
“There are no more moches, business with the public treasury is over, this miscellany ends with tax fraud. The obligation to register in the RFC is to protect the data of ghost companies that use information from young people to simulate operations ”, explained Aleida Alavez, deputy of Morena.