The plenary session of the Chamber of Deputies also agreed with the modifications made by the Senate of the Tax Miscellany of 2021 and this opinion was sent to the Executive Power without the possibility that the Tax Administration Service (SAT) could take photos and video in the domiciles of the taxpayers.
This opinion was endorsed by 313 votes in favor, one abstention and 59 against and sent to the Executive Power modifying the Income Tax Law, the Value Added Tax Law and the Fiscal Code of the Federation.
In substantiating the opinion, the president of the Finance and Public Credit Commission, Deputy Patricia Terrazas Baca (PAN) explained that the modifications to sections I, II, III of article 113-A, of the Income Tax Law, Regarding withholdings of activities carried out through technological platforms, it contemplates the reduction of retention rates.
With this, he added, it is established that in the case of the provision of passenger land transport services and the delivery of goods, it will go from 2.8% to 2.1%.
In the case of the provision of accommodation, the withholding will decrease from five to four percent and with respect to the sale of goods and the provision of services, the withholding rate is modified from 2.4% to 1%.
In this sense, he stressed that it is undoubted that this decrease is a temporary palliative for the activities carried out by citizens through digital platforms, since the rates of modifications applicable to citizens at the annual level in terms of Income Tax They did not decrease, despite being proposed in the Open Parliament held within the framework of the analysis of the Fiscal Miscellany.
Regarding the reforms of the Tax Code of the Federation, the deputy Terrazas Baca, explained that one of the coercive measures is eliminated, which consisted in granting the power to the Tax Administration Service to use technological tools to collect images or material that serve as proof of personal notification.
He stressed that with this measure it was possible to enter the privacy of citizens by obtaining images and video, which were contained in articles 45, 69 and 137 of said ordinance.
He reiterated with this reform one of the recurring observations of the citizens and even the Attorney for the Defense of Taxpayer Rights that they expressed in the Open Parliament that the Finance and Public Credit Commission made last month is addressed.
However, he stressed that the co-legislator maintains the powers for the tax authorities to summon taxpayers to accept the tax payment proposals that the authorities consider citizens should pay without analyzing the particular condition of each company.
In addition, it limits the scope of conclusive agreements, thus reducing the rights of citizens to defend themselves against the supervisory authorities and maintains the possibility that they send messages without incorporating rules that limit their meaning.
Likewise, it changes the priority of property insurance, returning to the first instance that citizens’ bank accounts are frozen, a provision that the Court has considered unconstitutional.