It is therefore asked whether the competent authority has the right to request such notification, given that the reason for rejecting the company`s application is linked to its legal representatives and that the obligation to produce procedure 295/SBB is not provided for in customs legislation. The legality, accuracy and quality of the information contained in this procedural log is the sole responsibility of the agency, body or production company of the State that made it available as the authority responsible for the management of the procedure on the basis of its powers and/ or regulatory powers. Therefore, taxpayers are required to comply. d. However, the conditions for registration in the register of importers and exporters are governed by the aforementioned procedural instructions and are distributed as follows: What is declared to the Ministry of Finance if the legal representative of a taxpayer is replacedIn addition, it is up to the aforementioned assembly to abolish them and, if necessary, revoke the delegated powers, which are provided for by the relevant law and preferably registered before a notary. must be. Analysis On the one hand, it is true that procedural instructions 6/LA and 7/LA demonstrate the obligation to ensure that legal representatives, partners and shareholders are up to date in the RFC database. Based on the provisions, this obligation is justified by the following paragraph: Current official identification of the parent or guardian acting as the representative of the minor Home > Administration > notifications of the change of legal representative before the notarial power of attorney of the SAT accrediting the personality of the legal representative. This in cases where the personality is not recognized in the law or in the founding document It should be noted that an importing company has processed a sectoral register of importers in the textile sector, which has been rejected because it did not have up-to-date information from its legal representatives. In this context, the Autorité requested the Company to submit notification 295/SBB of Annex A-1 of the FMR 2020. This procedure is the opinion already discussed on the update of partners and shareholders, which, in accordance with Article 27 of the Tax Code of the Federation (SBB), must be submitted whenever a legal person changes in the shareholding structure. For much of this year 2020, many proceedings before the register of importers were rejected, the authority argued that the legal representative who had come forward did not agree with the registrations of the databases of the Tax Administration Service and requested that the information be updated in accordance with procedure sheet 295 / SBB of Annex 1-A of the Miscellaneous Tax Resolution for 2020 (FMR); However, this response has caused confusion and uncertainty, since this file corresponds to “the notice of update of the partners or shareholders” and not to that of the legal representative. Power of attorney for the accreditation of the personality of the legal representative in a certified copy or power of attorney with confirmation of signatures before the tax authorities, notary or office of the notary Fedatario Público Deed designating the legal representative for tax purposes, in the case of foreigners residing abroad or residing in Mexico If it is necessary to change legal representative for the processing of the electronic signature (FIEL), the new representative must apply to the Local Taxpayer Services Authority to revoke the certificates so that the biometric data of the previous representative is removed from the system.
When the electronic signature is generated in the system with the data of the new legal representative, the federal register of taxpayers of the new representative appears and on the same day you can generate your electronic signature. However, this requirement does not mean that the information must be submitted in accordance with procedure 295/SBB, which, as mentioned above, is based exclusively on FMR 2.4.19 and, consequently, on Article 27B, VI of the CSF. Finally, it is known that the 295/SBB procedure will be presented after a change in the shareholding structure.