{"id":5076,"date":"2022-02-07T17:02:15","date_gmt":"2022-02-07T17:02:15","guid":{"rendered":"https:\/\/cannizzo.com.mx\/?p=5076"},"modified":"2022-05-27T18:07:58","modified_gmt":"2022-05-27T18:07:58","slug":"codigo-fiscal-beneficiario-controlador","status":"publish","type":"post","link":"https:\/\/cannizzo.com.mx\/it\/codigo-fiscal-beneficiario-controlador\/","title":{"rendered":"Amendments to the federal tax code requirement to the legal entities and trusts to keep a registry of controlling beneficiaries"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p><div      class=\"vc_row wpb_row section vc_row-fluid  grid_section\" style=' text-align:left;'><div class=\" section_inner clearfix\"><div class='section_inner_margin clearfix'><div class=\"wpb_column vc_column_container vc_col-sm-3\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\n\t<div class=\"wpb_single_image wpb_content_element vc_align_center\">\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t\n\t\t\t<div class=\"vc_single_image-wrapper   vc_box_border_grey\"><\/div>\n\t\t<\/div>\n\t<\/div>\n\n\t<div class=\"wpb_text_column wpb_content_element \">\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p>February 07, 2022<\/p>\n<h3>News and Insights<\/h3>\n<p>Amendments to the federal tax code requirement to the legal entities and trusts to keep a registry of controlling beneficiaries.<\/p>\n\n\t\t<\/div> \n\t<\/div> \t<div class=\"vc_empty_space\"  style=\"height: 30px\" ><span\n\t\t\tclass=\"vc_empty_space_inner\">\n\t\t\t<span class=\"empty_space_image\"  ><\/span>\n\t\t<\/span><\/div>\n\n<div      class=\"vc_row wpb_row section vc_row-fluid vc_inner \" style=' text-align:left;'><div class=\" full_section_inner clearfix\"><div class=\"wpb_column vc_column_container vc_col-sm-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\n\t<div class=\"wpb_text_column wpb_content_element \">\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p>Contact us:<\/p>\n\n\t\t<\/div> \n\t<\/div> \n\t<div class=\"wpb_text_column wpb_content_element \">\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-2855 alignleft\" src=\"https:\/\/cannizzo.com.mx\/wp-content\/uploads\/2020\/03\/Roberto-Cannizzo-300x300.jpg\" alt=\"\" width=\"95\" height=\"95\" srcset=\"https:\/\/cannizzo.com.mx\/wp-content\/uploads\/2020\/03\/Roberto-Cannizzo-300x300.jpg 300w, https:\/\/cannizzo.com.mx\/wp-content\/uploads\/2020\/03\/Roberto-Cannizzo-150x150.jpg 150w, https:\/\/cannizzo.com.mx\/wp-content\/uploads\/2020\/03\/Roberto-Cannizzo-768x768.jpg 768w, https:\/\/cannizzo.com.mx\/wp-content\/uploads\/2020\/03\/Roberto-Cannizzo-1024x1024.jpg 1024w, https:\/\/cannizzo.com.mx\/wp-content\/uploads\/2020\/03\/Roberto-Cannizzo-570x570.jpg 570w, https:\/\/cannizzo.com.mx\/wp-content\/uploads\/2020\/03\/Roberto-Cannizzo-500x500.jpg 500w, https:\/\/cannizzo.com.mx\/wp-content\/uploads\/2020\/03\/Roberto-Cannizzo-1000x1000.jpg 1000w, https:\/\/cannizzo.com.mx\/wp-content\/uploads\/2020\/03\/Roberto-Cannizzo-700x700.jpg 700w, https:\/\/cannizzo.com.mx\/wp-content\/uploads\/2020\/03\/Roberto-Cannizzo.jpg 1200w\" sizes=\"auto, (max-width: 95px) 100vw, 95px\" \/><a href=\"https:\/\/cannizzo.com.mx\/en\/roberto-cannizzo\/\">Roberto Cannizzo<\/a><br \/>\nPartner<br \/>\n<a href=\"tel:+525552795999\">(52) 5552795999<\/a><br \/>\n<a href=\"mailto:rcannizzo@cannizzo.com.mx\">rcannizzo@cannizzo.com.mx<\/a><\/p>\n\n\t\t<\/div> \n\t<\/div> \t<div class=\"vc_empty_space\"  style=\"height: 15px\" ><span\n\t\t\tclass=\"vc_empty_space_inner\">\n\t\t\t<span class=\"empty_space_image\"  ><\/span>\n\t\t<\/span><\/div>\n\n\n\t<div class=\"wpb_text_column wpb_content_element \">\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-3210 alignleft\" src=\"https:\/\/cannizzo.com.mx\/wp-content\/uploads\/2020\/06\/Stefano-300x300.jpg\" alt=\"\" width=\"95\" height=\"95\" srcset=\"https:\/\/cannizzo.com.mx\/wp-content\/uploads\/2020\/06\/Stefano-300x300.jpg 300w, https:\/\/cannizzo.com.mx\/wp-content\/uploads\/2020\/06\/Stefano-1024x1024.jpg 1024w, https:\/\/cannizzo.com.mx\/wp-content\/uploads\/2020\/06\/Stefano-150x150.jpg 150w, https:\/\/cannizzo.com.mx\/wp-content\/uploads\/2020\/06\/Stefano-768x768.jpg 768w, https:\/\/cannizzo.com.mx\/wp-content\/uploads\/2020\/06\/Stefano-570x570.jpg 570w, https:\/\/cannizzo.com.mx\/wp-content\/uploads\/2020\/06\/Stefano-500x500.jpg 500w, https:\/\/cannizzo.com.mx\/wp-content\/uploads\/2020\/06\/Stefano-1000x1000.jpg 1000w, https:\/\/cannizzo.com.mx\/wp-content\/uploads\/2020\/06\/Stefano-700x700.jpg 700w, https:\/\/cannizzo.com.mx\/wp-content\/uploads\/2020\/06\/Stefano.jpg 1200w\" sizes=\"auto, (max-width: 95px) 100vw, 95px\" \/><a href=\"https:\/\/cannizzo.com.mx\/stefano-amato\/\">Stefano Amato<\/a><br \/>\nPartner<br \/>\n<a href=\"tel:+52155 41666403\">(52) 55<\/a><a href=\"tel:+5255 52795997\">52795997<\/a><br \/>\n<a href=\"mailto:samato@cannizzo.com.mx\">samato@cannizzo.com.mx<\/a><\/p>\n\n\t\t<\/div> \n\t<\/div> \t<div class=\"vc_empty_space\"  style=\"height: 15px\" ><span\n\t\t\tclass=\"vc_empty_space_inner\">\n\t\t\t<span class=\"empty_space_image\"  ><\/span>\n\t\t<\/span><\/div>\n\n\n\t<div class=\"wpb_text_column wpb_content_element \">\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-5078 alignleft\" src=\"https:\/\/cannizzo.com.mx\/wp-content\/uploads\/2022\/05\/Olivia-300x300.jpg\" alt=\"\" width=\"95\" height=\"95\" srcset=\"https:\/\/cannizzo.com.mx\/wp-content\/uploads\/2022\/05\/Olivia-300x300.jpg 300w, https:\/\/cannizzo.com.mx\/wp-content\/uploads\/2022\/05\/Olivia-150x150.jpg 150w, https:\/\/cannizzo.com.mx\/wp-content\/uploads\/2022\/05\/Olivia-570x570.jpg 570w, https:\/\/cannizzo.com.mx\/wp-content\/uploads\/2022\/05\/Olivia-500x500.jpg 500w, https:\/\/cannizzo.com.mx\/wp-content\/uploads\/2022\/05\/Olivia.jpg 591w\" sizes=\"auto, (max-width: 95px) 100vw, 95px\" \/><a href=\"https:\/\/cannizzo.com.mx\/en\/olivia-jassen\/\">Olivia Jassen<\/a><br \/>\nAssociate<br \/>\n<a href=\"tel:+52155 52795990\">(52) 55<\/a><a href=\"tel:+525541666423\">41666423<\/a><br \/>\n<a class=\"linkinfo\" href=\"mailto:emoreno@cannizzo.com.mx\">ojassen@cannizzo.com.mx<\/a><\/p>\n\n\t\t<\/div> \n\t<\/div> <\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-9\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\n\t<div class=\"wpb_single_image wpb_content_element vc_align_center\">\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t\n\t\t\t<div class=\"vc_single_image-wrapper   vc_box_border_grey\"><\/div>\n\t\t<\/div>\n\t<\/div>\n\n\t<div class=\"wpb_text_column wpb_content_element \">\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<div class=\"page\" title=\"Page 1\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<h2 style=\"text-align: center;\">Amendments to the federal tax code requirement to the legal entities and trusts to keep a registry of controlling beneficiaries<\/h2>\n<div>\n<p>A Decree was recently published in the Official Gazette of the Federation adding, amending and repealing several articles of the Federal Tax Code (<em>C\u00f3digo Fiscal de la Federaci\u00f3n<\/em>) (\u201c<u>CFF<\/u>\u201d), which aimed, among other issues, to strengthen measures for the prevention of money laundering and the detection of simulated transactions. These provisions were complemented by the publication of the corresponding rules of conduct in the Miscellaneous Tax Resolution for 2022 (<em>Resoluci\u00f3n<\/em> <em>Miscel\u00e1nea Fiscal 2022<\/em>).<\/p>\n<p>Articles 32-B Ter, 32-B Qu\u00e1ter and 32-B Quinquies were added to the CFF, which provide new obligations for certain taxpayers (the &#8220;<u>Obligated Person<\/u>&#8220;), including all Mexican legal entities, obligation that consists in identifying, obtaining, preserving and eventually making available to the Tax Administration Service (<em>Servicio de Administraci\u00f3n Tributaria<\/em>) (&#8220;<u>SAT<\/u>&#8220;), upon request, certain information regarding their controlling beneficiaries.<\/p>\n<p>For the purposes of the foregoing, it is appropriate to emphasize the following three issues:<\/p>\n<p><strong><u>A. Obligated Persons<\/u><\/strong><strong>:<\/strong><\/p>\n<p>Pursuant to article 32-B Ter of the CFF, the obligated persons to comply with the aforementioned obligation, are:<\/p>\n<p>a. Legal entities;<\/p>\n<p>b. Trustees, settlors and beneficiaries, in case of trusts;<\/p>\n<p>c. Contracting or participant parties, in case of any other legal form;<\/p>\n<p>d. Notaries, brokers and any other person involved in the formation or execution of agreements or legal acts that may give rise to the incorporation or execution of the legal forms referred to in items a., b. and c. above;<\/p>\n<p>e. Financial institutions and members of the financial system.<\/p>\n<p><strong><u>B. Controlling Beneficiary: <\/u><\/strong><\/p>\n<p>Pursuant to article 32-B Qu\u00e1ter, a controlling beneficiary is understood to be the individual or group of individuals who:<\/p>\n<p>a. Directly or through others or through any legal act, obtain a benefit resulting from their participation in a legal entity, as well as from any other legal act, or who ultimately exercise the rights of use, enjoyment or disposal of a good or service or on whose behalf a transaction is carried out, even if they do so on a sporadic basis.<\/p>\n<p>b. Directly, indirectly or on a contingent basis, exercise control over the legal entity, trust or any other legal form.<\/p>\n<p>c. In case of trusts, settlors, trustees, beneficiaries, as well as any other person involved and ultimately exercising effective control in said trusts, even on an occasional basis.<\/p>\n<p><strong><u>C. Information subject to the obligation<\/u><\/strong><strong>:<\/strong><\/p>\n<p>The information to be identified, obtained, kept and, if applicable, provided, varies depending on the Obligated Person, therefore it will be necessary to consider the provisions of rules 2.8.1.20 to 2.8.1.23 of the Miscellaneous Tax Resolution for 2022 (<em>Resoluci\u00f3n Miscel\u00e1nea Fiscal 2022<\/em>), which establishes the corresponding criteria and procedures. Among the information of the controlling beneficiary, the following must be kept:<\/p>\n<ul>\n<li>Personal data;<\/li>\n<li>Relationship or capacity held with the Obligated Person;<\/li>\n<li>Degree of involvement with the Obligated Person;<\/li>\n<li>Description of the form of ownership or control;<\/li>\n<li>Number of shares, equity participations, participations or rights or equivalents; series, class and their nominal value, in the capital stock of the Obligated Person, as applicable; and<\/li>\n<li>Place where the shares, equity participations, participations or other equivalent rights are deposited or held in custody.<\/li>\n<\/ul>\n<p>It is worth mentioning that the SAT may require the Obligated Persons to provide information of their controlling beneficiaries at any time, which implies that it will be convenient for the Obligated Persons to be prepared to comply with the corresponding requirement in a timely manner, otherwise they could be forced to pay fines ranging from $500,000.00 to $2,000,000.00 Mexican pesos for each controlling beneficiary.<\/p>\n<p>Please note that, although the CFF does not provide a deadline for complying with the obligation to identify, obtain and keep the information of the controlling beneficiary, once the SAT has made a request to make this information available, the deadline to comply with it will be 15 working days from the date of the request, term that could be significantly short to gather the necessary information, especially when the Obligated Person is a legal entity whose shareholders or partners are foreign legal entities or have complex structures or chains of control. Therefore, we suggest organizing the necessary files in a timely manner.<\/p>\n<p>If you would like more information in this regard, please do not hesitate to contact any of our partners or associates.<\/p>\n<p style=\"text-align: right;\">Yours sincerely,<\/p>\n<p style=\"text-align: right;\"><strong>Cannizzo<\/strong><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\t\t<\/div> \n\t<\/div> <\/div><\/div><\/div><\/div><\/div><\/div><div      class=\"vc_row wpb_row section vc_row-fluid \" style=' text-align:left;'><div class=\" full_section_inner clearfix\"><div class=\"wpb_column vc_column_container vc_col-sm-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\n\t<div class=\"wpb_text_column wpb_content_element \">\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t\n\t\t<\/div> \n\t<\/div> <\/div><\/div><\/div><\/div><\/div><\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"February 07, 2022 News and Insights Amendments to the federal tax code requirement to the legal entities and trusts to keep a registry of controlling beneficiaries. Contact us: Roberto Cannizzo Partner (52) 5552795999 rcannizzo@cannizzo.com.mx Stefano Amato Partner (52) 5552795997 samato@cannizzo.com.mx Olivia Jassen Associate (52) 5541666423","protected":false},"author":2,"featured_media":5085,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"servicio":[],"class_list":["post-5076","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-alertas-informativas"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Amendments to the federal tax code requirement to the legal entities and trusts to keep a registry of controlling beneficiaries - Cannizzo, Ort\u00ed\u00adz y Asociados, S.C.<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/cannizzo.com.mx\/codigo-fiscal-beneficiario-controlador\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:es]Reformas al C\u00f3digo Fiscal de la Federaci\u00f3n, Regulaci\u00f3n en materia de beneficiario controlador [:en]Amendments to the federal tax code requirement to the legal entities and trusts to keep a registry of controlling beneficiaries[:it]Amendments to the federal tax code requirement to the legal entities and trusts to keep a registry of controlling beneficiaries[:] - 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