For the purposes of fraction VI of Article 27 of the CFF, as of January 1, 2020, legal entities will be required to submit a notice to the RFC, through which they will inform the name and tax identification number of the partners or shareholders, each time that any modification or incorporation is made with respect to them, in terms of what is established in the Regulations of the CFF (RCFF).
Rule 2.4.19. of the Miscellaneous Fiscal Resolution for 2020 (RMF), establishes that the notice of update of partners or shareholders must be submitted through form 295/CFF “Notice of update of partners or shareholders”, contained in Annex 1-A of the RMF, within 30 working days following the date on which the modification or incorporation of partners or shareholders is made.
Likewise, transitory article forty-six of the RMF establishes that legal entities that do not have updated information of their partners or shareholders before the RFC, must present the update notice with the information corresponding to the structure they are with, on a single occasion no later than June 30, 2020.
It is important to comply with this new obligation because if you do not do so, you risk being fined or even having your CSDs (digital seal certificates) suspended.
We are at your disposal to solve your doubts or to support you with the presentation of this new obligation.